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True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2013 [No. 2]

True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2013 [No. 2]

Portfolio: Environment
Introduced: House of Representatives, 23 June 2014

1.1        The True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill 2013 [No. 2] seek to impose a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise.

1.2        The True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill 2013 [No. 2] seeks to impose a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is neither a duty of customs nor a duty of excise.

1.3        The committee considered identical bills in its First Report of the 44th Parliament.[1]

1.4                  The committee considers that the bills do not appear to give rise to human rights concerns.

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