Summary
Part of a package of four bills to re-introduce the biannual indexation of fuel excise and excise-equivalent fuel duties, the bill amends the: Fuel Tax Act 2006 to provide that the same indexed rate is used for determining the amount of excise or excise-equivalent customs duty payable on the fuel and the amount of the fuel tax credit; proposed Fuel Indexation (Road Funding) Special Account Act 2014 to make amendments consequential on the Public Governance, Performance and Accountability Act 2013; and COAG Reform Fund Act 2008, Excise Act 1901 and Energy Grants (Cleaner Fuels) Scheme Regulations 2004 to make other consequential amendments.