Attachment 13.1 Legislation relevant to tobacco taxation mentioned in this chapter: Commonwealth

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13.0 Introduction

13.1 Price elasticity of demand for tobacco products

13.2 Tobacco taxes in Australia

13.3 The price of tobacco products in Australia

13.4 The affordability of tobacco products

13.5 Impact of price increases on tobacco consumption in Australia

13.6 Revenue from tobacco taxes in Australia

13.7 Evasion of taxes on tobacco products

13.8 Tobacco industry arguments against tax increases

13.9 Smuggling a result of tax increases?

13.10 A regressive tax?

13.11 A threat to government revenue?

13.12 Future directions for reform of tobacco taxes

13.13 Hypothecation

13.14 Public opinion about tobacco tax increases

Acknowledgments

References

Attachment 13.1 Legislation relevant to tobacco taxation mentioned in this chapter: Commonwealth

Attachment 13.2 Legislation mentioned in this chapter: States and territories

Excise Act 1901

http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401597?OpenDocument

Customs Act 1901

http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401390

Excise Tariff Act 1921

http://www.comlaw.gov.au/ComLaw/Management.nsf/lookupindexpagesbyid/IP200403918?OpenDocument

Excise Regulations. 1925

http://www.comlaw.gov.au/comlaw/legislation/legislativeinstrumentcompilation1.nsf/superseded%5Cbytitle/EFB761FF35B2BCF8CA257138007B2683?OpenDocument&mostrecent=1

Customs Regulations 1926

http://www.comlaw.gov.au/ComLaw/Management.nsf/current/bytitle/8A56865943558651CA256F710006B6FC?OpenDocument&VIEW=compilations

Excise Tariff Amendment Act 1983 Section 6.4b

http://www.comlaw.gov.au/ComLaw/Legislation/Act1.nsf/0/8AE750E752E5D417CA256F7200153DC5?OpenDocument

Customs Tariff Act 1995 (Act No. 147 of 1995 as amended)

http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200401908?OpenDocument

Excise Tariff Amendment Act 1997 (No 5 of 1997)

http://www.comlaw.gov.au/ComLaw/Legislation/Act1.nsf/asmade/bynumber/A9B1843D9F303B0BCA256F720019352C?OpenDocument

States Grants (General Purposes) Amendment Act 1997 (No 2 of 1997)

http://www.comlaw.gov.au/ComLaw/Legislation/Act1.nsf/asmade/bytitle/62C4A7C3D0B60278CA256F7200193FCE?OpenDocument

A New Tax System (Commonwealth-State Financial Arrangements) Act 1999

http://legislation.gov.au/ComLaw/Legislation/ActCompilation1.nsf/0/642F10C5D3FBED92CA2571F000005D3B/$file/ANTSCwlthStatFinArr1999_WD02.pdf

A New Tax System (Goods and Services Tax Imposition—General) Act 1999

http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.nsf/0/EF21D6FAC94F4AD9CA257026001F6875/$file/ANTSGoodsServTaxImpGeneralAct1999WD02.pdf

A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999

http://www.comlaw.gov.au/comlaw/Legislation/ActCompilation1.nsf/0/A5166EC037FEE339CA2570260027F867/$file/ANTSGoodsServTaxImpExcisesAct1999WD02.pdf

A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999

http://www.austlii.edu.au/au/legis/cth/consol_act/antsastia1999634/

Costello P. Excise Tariff Amendment Bill (No. 1) 2000, Explanatory Memorandum. Canberra: The Parliament of the Commonwealth of Australia, House of Representatives, 2000.

http://www.comlaw.gov.au/ComLaw/Legislation/Bills1.nsf/0/7309AA6F18FFFFC0CA256F72001EB720?OpenDocument

Excise Amendment (Compliance Improvement) Act 2000

http://www.comlaw.gov.au/ComLaw/Legislation/Act1.nsf/0/A08FF2660F239B07CA256F72000ABE96?OpenDocument

Excise and Other Legislation Amendment (Compliance Measures) Act 2004 (Act 91 of 2004)

http://www.comlaw.gov.au/comlaw/Legislation/Act1.nsf/0/874101728600C2CACA256F72001167D4?OpenDocument

The Hon Peter Costello, Excise Laws Amendment (Fuel Tax Reform and Other Measures) Bill 2006 and Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006 Explanatory Memorandum

http://www.comlaw.gov.au/ComLaw/Legislation/Bills1.nsf/framelodgmentattachments/5F9F9AF8EA680FD5CA25716F0018F551

Commonwealth of Australia. Excise Amendment Regulations 2006 (No. 3) Explanatory Statement SLI No 174. 2006.

http://www.austlii.edu.au/au/legis/cth/num_reg_es/ear20063n174o2006379.html

Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 (Act 74 of 2006)

http://www.comlaw.gov.au/comlaw/Legislation/Act1.nsf/0/0C1643C94594FCAECA2571A2001964C8?OpenDocument

Excise Amendment Regulations 2006 (No. 3) Select Legislative Instrument 2006 No. 174 2006

http://www.comlaw.gov.au/ComLaw/Legislation/LegislativeInstrument1.nsf/0/3C2D44879E103C29CA25719A0024AAFE?OpenDocument

Senator the Hon Christopher Martin Ellison Minister for Justice and Customs. Customs Legislation Amendment and Repeal (International Trade Modernisation) Bill Supplementary Explanatory Memorandum. Parliament of the Commonwealth of Australia Senate, 2001.

http://www.comlaw.gov.au/ComLaw/Legislation/Bills1.nsf/0/58070D70AE8CAFE5CA25716F00151F3E/$file/06053em..pdf

Customs Legislation Amendment and Repeal (International Trade and Modernisation Act) 2001 (Act 95 of 2001)

http://www.comlaw.gov.au/ComLaw/Management.nsf/lookupindexpagesbyid/IP200404125?OpenDocument

Senator the Honourable Christopher Martin Ellison Minister for Justice and Customs. Customs Amendment (Fuel Tax Reform and Other Measures) Bill: Explanatory Memorandum. Parliament of the Commonwealth of Australia House of Representatives, 2006.

http://www.comlaw.gov.au/ComLaw/Legislation/Bills1.nsf/0/EE7424DA350878DECA25716C0017E5F3?OpenDocument&VIEWCAT=attachment&COUNT=999&START=1

Customs Amendment (Fuel Tax Reform and Other Measures) Act 2006 (Act 76 of 2006)

http://www.comlaw.gov.au/ComLaw/Legislation/Act1.nsf/0/B0B077943605E01ECA2571A2001A0CF7?OpenDocument