Mrs Bronwyn Bishop (Mackellar, Liberal Party, Shadow Minister for Veterans' Affairs) Share this | Hansard source

I now have a copy of the supplementary explanatory memorandum. It says:

The amendment authorises the Commissioner of Taxation to make a by-law—

as you have just explained. However, it goes on to say:

As a result, it removes any doubt as to whether the Bill overrides section 169 of the Excise Act 1901. This is necessary to allow the Commissioner of Taxation to make a by-law prescribing a condensate production area, with effect from a date before the by-law is published ... in circumstances where the by-law has the effect of imposing a higher rate of excise duty on condensate entered into home consumption.

I do not have the Excise Act in my hands. Would the minister please inform the House what section 169 of the Excise Act says so that we can be informed as to precisely what the intent of the amendment is.

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