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Customs Tariff Amendment (Carbon Tax Repeal) Bill 2013 [No. 2]

Excise Tariff Amendment (Carbon Tax Repeal) Bill 2013 [No. 2]

Portfolio: Immigration and Border Protection and Treasury
Introduced: House of Representatives, 23 June 2014

1.1        The Customs Tariff Amendment (Carbon Tax Repeal) Bill 2013 [No. 2] seeks to amend the Customs Tariff Act 1995 to remove the equivalent carbon price imposed through excise equivalent customs duty on aviation fuel. The Excise Tariff Amendment (Carbon Tax Repeal) Bill 2013 [No. 2] seeks to amend the Excise Tariff Act 1921 to remove the carbon component rate from the rates of excise and excise equivalent customs duty imposed on aviation fuels.

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

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

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