Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010

1: Title
This Act is the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010.
2: Commencement
This Act comes into force on 29 April 2010.
1: Amendments to
3: Purpose of this Part
This Part amends the Excise and Excise-equivalent Duties Table under the Customs and Excise Act 1996
a: increase by 14% the duties on loose (roll-your-own cigarette and pipe) tobacco and on higher-weight manufactured cigarettes, to align those duties by weight with the duties on lower-weight manufactured cigarettes; and
b: increase by 10% (in the first of 3 cumulative increases of 10%) the duties on all tobacco products (including the duties on loose tobacco and on higher-weight manufactured cigarettes, after those duties have been aligned with the duties on lower-weight manufactured cigarettes).
4: Principal document amended
This Part, in accordance with section 76G(1)
5: Part A and Part B amended
1: Part A
a: omitting so much as relates to excise item numbers 99.60.09A, 99.60.19J, 99.60.29F, 99.60.39C, 99.65.09C, 99.65.19L, 99.65.29H, 99.65.39E, 99.65.49B, and 99.65.59K; and
b: substituting the excise item numbers and rates of duty specified in Part A
2: Part B
a: omitting so much as relates to tariff items 2402.10.00, 2402.20.10, 2402.20.90, 2403.10.90, 2403.91.90, 2403.99.02, and 2403.99.90; and
b: substituting the tariff items and rates of duty specified in Part B
2: Amendments to
6: Purpose of this Part
This Part amends the Customs and Excise Act 1996
a: in an Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2010 or 2011 that—
i: is made under section 79(1)
ii: includes that 10% increase as required by section 79AA(1)
iii: comes into force on 1 January 2011 or, as the case requires, 1 January 2012; or
b: if no such indexation order is or is to be made so as to come into force on 1 January 2011 or, as the case requires, 1 January 2012, by an Excise and Excise-equivalent Duties Table (Tobacco Products 10% Increase) Amendment Order 2010 or 2011 that—
i: is made under section 79AA(2)
ii: comes into force on 1 January 2011 or, as the case requires, 1 January 2012.
7: Principal Act amended
This Part amends the Customs and Excise Act 1996 2010-04-29 Customs and Excise Act 1996
8: New section 79AA inserted
1: The following section is inserted after section 79
79AA: Increases of 10% on 1 January 2011 and 2012 must be made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011
1: An order under section 79(1), and that comes into force on 1 January 2011 or 1 January 2012, must be called an Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2010, or 2011 (as the case requires), and must (despite section 79) impose on all tobacco products (as defined in section 79(4)) new rates of duties that not only—
a: index existing rates of duties on those products (having regard to movements in the Consumers Price Index All Groups excluding credit services) in accordance with section 79(2) to (4); but also
b: include a separate increase of 10% of those existing rates.
2: However, if subsection (1)
a: omitting all existing rates of duties on all tobacco products (as defined in section 79(4)); and
b: substituting new rates that include an increase of 10% of those existing rates.
2: Sections 76C(2)﻿(c), 76D, and 76G(2) and (4)﻿(b) are each amended consequentially by inserting 79AA(2) or 79A
9: Certain Orders in Council subject to confirmation
Section 80(1)
ba: an Order in Council made under section 79AA(2)
10: New sections 79AA and 80(1)﻿(ba) repealed
1: Section 79AA section 8(1)
2: Section 80(1)﻿(ba) section 9 2012-01-02 Customs and Excise Act 1996 2014-01-01 Customs and Excise Act 1996