House debates
Wednesday, 25 February 2009
Customs Tariff Amendment (2009 Measures No. 1) Bill 2009
Consideration in Detail
7:26 pm
Nicola Roxon (Gellibrand, Australian Labor Party, Minister for Health and Ageing) Share this | Hansard source
by leave—I move government amendments (1) to (5):
(1) Clause 2, page 1 (lines 7 and 8), omit the clause, substitute:
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent. | |
2. Schedule 1 | 27 April 2008. | 27 April 2008 |
3. Schedule 2 | The latest of: (a) the day after this Act receives the Royal Assent; and (b) the day after the Excise Tariff Amendment (2009 Measures No. 1) Act 2009 receives the Royal Assent; and (c) 1 July 2009. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. | |
4. Schedule 3 | The later of: (a) the day after this Act receives the Royal Assent; and (b) 1 July 2009. | |
Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
(2) Schedule 1, heading, page 3 (line 2), omit “Customs Tariff Act 1995”, substitute “Ready-to-drink beverages”.
(3) Schedule 1, page 3 (before line 4), before item 1, insert:
Customs Tariff Act 1995
(4) Page 8 (after line 19), at the end of the Bill, add:
Schedule 2—Beer
Customs Tariff Act 1995
1 Subsection 19(1) (table items dealing with Customs subheadings 2203.00.31 and 2203.00.39)
Repeal the items.
2 Subsection 19(1) (after table item dealing with Customs subheading 2203.00.79)
Insert:
2203.00.91 | 2 |
2203.00.99 | 3.2 |
3 Schedule 3 (Chapter 22, Additional Notes 9 and 10)
Repeal the Additional Notes, substitute:
9.- For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, “beer” is a brewed beverage that:
(a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:
(i) whether the cereals are malted or unmalted; and
(ii) whether or not the aqueous extract contains other sources of carbohydrates; and
(b) contains:
(i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or
(ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and
(c) contains not more than 4.0% by weight of sugars; and
(d) has not had added to it, at any time, artificial sweetener; and
(e) may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and
(f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage.
10.- For the purposes of paragraph (c) of Additional Note 9, “sugar” means:
(a) monosaccharide; or
(b) disaccharide.
4 Schedule 3 (subheadings 2203.00.3 to 2203.00.39)
Repeal the subheadings.
5 Schedule 3 (subheading 2203.00.6, the description of goods in column 2)
After “Other”, insert “beer, as defined in Additional Note 9 to this Chapter”.
6 Schedule 3 (subheading 2203.00.7, the description of goods in column 2)
After “Other”, insert “beer, as defined in Additional Note 9 to this Chapter”.
7 Schedule 3 (after subheading 2203.00.79)
Insert:
2203.00.9 | ---Other: | |
2203.00.91 | ----Having an alcoholic strength by volume exceeding 1.15% vol, but not exceeding 10% vol | $69.16/L of alcohol NZ/PG/FI/ DC/LDC/ SG: $69.16/L of alcohol |
2203.00.99 | ----Other | $69.16/L of alcohol NZ/PG/FI/ DC/LDC/ SG: $69.16/L of alcohol |
8 Schedule 3 (subheading 2206.00.7, the description of goods in column 2)
After “Beer,”, insert “as defined in Additional Note 9 to this Chapter,”.
9 Schedule 3 (subheading 2206.00.8, the description of goods in column 2)
After “Beer,”, insert “as defined in Additional Note 9 to this Chapter,”.
10 Schedule 5 (table items 1 and 2)
Repeal the items.
11 Schedule 5 (after table item 8)
Insert:
8A | 2203.00.91 | $69.16/L of alcohol |
8B | 2203.00.99 | $69.16/L of alcohol |
12 Schedule 6 (table items 4 and 5)
Repeal the items.
13 Schedule 6 (after table item 11)
Insert:
11A | 2203.00.91 | $69.16/L of alcohol |
11B | 2203.00.99 | $69.16/L of alcohol |
14 Schedule 7 (table items 3 and 4)
Repeal the items.
15 Schedule 7 (after table item 10)
Insert:
10A | 2203.00.91 | $69.16/L of alcohol |
10B | 2203.00.99 | $69.16/L of alcohol |
16 Application
The amendments of the Customs Tariff Act 1995 made by this Schedule apply in relation to:
(a) goods imported into Australia on or after the commencement of this Schedule; or
(b) goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before that commencement.
(5) Page 8 (after line 19), at the end of the Bill (after proposed Schedule 2), add:
Schedule 3—Grape wine products
Customs Tariff Act 1995
1 Subsection 19(1) (after table item dealing with Customs subheading 2205.90.90)
Insert:
2206.00.13 | 2 |
2206.00.14 | 3.2 |
2206.00.21 | 2 |
2206.00.22 | 3.2 |
2206.00.23 | 2 |
2206.00.24 | 3.2 |
2 Schedule 3 (Chapter 22, Additional Note 4)
Repeal the Additional Note, substitute:
4.- For the purposes of this Chapter, “grape wine product” is a grape wine-based beverage that:
(a) has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and
(b) if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B—complies with the following requirements:
(i) the ethyl alcohol must only be used to extract flavours from vegetable matter;
(ii) the ethyl alcohol must be essential to the extraction process;
(iii) the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.
4A.- For the purposes of paragraph (a) of Additional Note 4, “wine” means:
(a) grape wine, as defined in Additional Note 3; or
(b) cider or perry, as defined in Additional Note 5; or
(c) fruit or vegetable wine, as defined in Additional Note 6; or
(d) mead, as defined in Additional Note 7; or
(e) sake, as defined in Additional Note 8.
4B.- For the purposes of this Chapter, “grape wine-based beverage” is a beverage that:
(a) is not grape wine, but contains at least 700 ml of grape wine per litre; and
(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:
(i) grape spirit; or
(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and
(c) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol.
3 Schedule 3 (after heading 2206)
Insert:
2206.00.1 | ---Grape wine-based beverages: (a) that are goods of neither 2205 nor 2206.00.2; and (b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter: | |
2206.00.13 | ----Having an alcoholic strength by volume not exceeding 10% vol | $69.16/L of alcohol NZ/PG/FI/ DC/LDC/ SG: $69.16/L of alcohol |
2206.00.14 | ----Having an alcoholic strength by volume exceeding 10% vol | $69.16/L of alcohol NZ/PG/FI/ DC/LDC/ SG: $69.16/L of alcohol |
2206.00.2 | ---Grape wine-based beverages: (a) that are not goods of 2205; and (b) to which subparagraph (b)(ii) of Additional Note 4B to this Chapter applies; and (c) that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter: | |
2206.00.21 | ----Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol | 5%, and $69.16/L of alcohol DCS:4%, and $69.16/L of alcohol DCT:5%, and $69.16/L of alcohol NZ/PG/FI/DC/LDC/SG:$69.16/L of alcohol |
2206.00.22 | ----Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol | 5%, and $69.16/L of alcohol DCS:4%, and $69.16/L of alcohol DCT:5%, and $69.16/L of alcohol NZ/PG/FI/DC/LDC/SG:$69.16/L of alcohol |
2206.00.23 | ----Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol | 5%, and $69.16/L of alcohol DCS:3%, and $69.16/L of alcohol NZ/PG/FI/DC/LDC/SG:$69.16/L of alcohol |
2206.00.24 | ----Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol | 5%, and $69.16/L of alcohol DCS:3%, and $69.16/L of alcohol NZ/PG/FI/DC/LDC/SG:$69.16/L of alcohol |
4 Schedule 5 (after table item 20)
Insert:
20A | 2206.00.13 | $69.16/L of alcohol |
20B | 2206.00.14 | $69.16/L of alcohol |
20C | 2206.00.21 | $69.16/L of alcohol |
20D | 2206.00.22 | $69.16/L of alcohol |
20E | 2206.00.23 | $69.16/L of alcohol |
20F | 2206.00.24 | $69.16/L of alcohol |
5 Schedule 6 (after table item 23)
Insert:
23A | 2206.00.13 | $69.16/L of alcohol |
23B | 2206.00.14 | $69.16/L of alcohol |
23C | 2206.00.21 | $69.16/L of alcohol |
23D | 2206.00.22 | $69.16/L of alcohol |
23E | 2206.00.23 | $69.16/L of alcohol |
23F | 2206.00.24 | $69.16/L of alcohol |
6 Schedule 7 (after table item 22)
Insert:
22A | 2206.00.13 | $69.16/L of alcohol |
22B | 2206.00.14 | $69.16/L of alcohol |
22C | 2206.00.21 | $69.16/L of alcohol |
22D | 2206.00.22 | $69.16/L of alcohol |
22E | 2206.00.23 | $69.16/L of alcohol |
22F | 2206.00.24 | $69.16/L of alcohol |
7 Application
The amendments of the Customs Tariff Act 1995 made by this Schedule apply in relation to:
(a) goods imported into Australia on or after the commencement of this Schedule; or
(b) goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before that commencement.
These supplementary amendments to the Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 alter the definition of ‘beer’ for taxation purposes and complement changes made to the Excise Tariff Act 1921 and changes made to the definition of ‘grape wine products’ in A New Tax System (Wine Equalisation Tax) Regulations 2000 so that imported beer and wine are subject to the same definition for taxation purposes. Full details of the amendments are contained in the supplementary explanatory memorandum.
Question agreed to.
Bill, as amended, agreed to.
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