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 Act 1901
to: strengthen customs control over certain imported goods that are used in the manufacture of excisable goods; repeal the customs-related provisions of the fuel penalty surcharge legislation; and replicate certain provisions of the
Spirits Act 1906
which is to be repealed by the proposed Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006.