Summary
Part of a package of 4 bills to replace the current system of fuel tax concessions with a single fuel tax credit system from 1 July 2006, the bill amends the
Customs Tariff Act 1995
to strengthen customs control over certain goods that are used in the manufacture of excisable goods and to ensure that certain alcohol, tobacco and petroleum products are subject to the same duty, when imported, as is applied under the
Excise Tariff Act 1921
for equivalent products manufactured or produced in Australia.