Details

Creator
Australia. Industries Assistance Commission
Title
Certain petroleum products, taxation measures : Industries Assistance Commission report
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Australian Govt. Pub. Service, 1986
Pages
478
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Contents

CERTAIN PETROLEUM PRODUCTS—TAXATION MEASURES Industries Assistance Commission Report No. 397 1
CERTAIN PETROLEUM PRODUCTS — TAXATION (MEASURES INDUSTRIES ASSISTANCE COMMISSION REPORT No. 397 3
TABLE OF CONTENTS 9
ABBREVIATIONS 13
PART A - SUMMARY AND CONCLUSIONS 16
PART B INTRODUCTION 1. INTRODUCTION 37
2. PETROLEUM PRODUCTS IN THE AUSTRALIAN ECONOMY 43
3. TAXES AND REGULATIONS AFFECTING PETROLEUM PRODUCTS 61
4 CURRENT ARRANGEMENTS FOR FUNDING AND PROVISION OF TRANSPORT INFRASTRUCTURE 89
PART C AN APPRAISAL OF CURRENT TAXATION OF PETROLEUM PRODUCTS 5. OBJECTIVES OF TAXATION OF PETROLEUM PRODUCTS 109
6. PETROLEUM PRODUCT TAXES AND CHARGING FOR TRANSPORT INFRASTRUCTURE 125
7. PETROLEUM PRODUCT TAXES AND GENERAL REVENUE RAISING 157
8. REGULATION, SUBSIDY AND TAX ADMINISTRATION ISSUES 197
PART D THE EFFECTS OF CURRENT TAXATION ARRANGEMENTS 9. AN ASSESSMENT OF THE EFFECTS OF CURRENT TAXATION AND OTHER ARRANGEMENTS ON COMPETITIVENESS AND RESOURCE ALLOCATION 229
PART E - APPENDICES APPENDIX A TERMS OF REFERENCE 261
APPENDIX B TARIFF PROVISIONS 265
APPENDIX C REQUEST TO EXTEND REPORTING DATE 277
APPENDIX D EXTENSION OF REPORTING DATE 279
APPENDIX E LIST OF PARTICIPANTS 281
APPENDIX F SUMMARY OF SUBMISSIONS 297
APPENDIX G LIST OF RECENT INQUIRIES AND REPORTS CONCERNED WITH PETROLEUM PRODUCTS 367
APPENDIX H STATISTICS 369
APPENDIX I REQUIREMENT COEFFICIENTS FOR PETROLEUM PRODUCTS BY INPUT-OUTPUT BROAD INDUSTRY GROUPS: 1978-79 383
APPENDIX J HISTORY OF REFINED PETROLEUM PRODUCT EXCISES 391
APPENDIX K THE INEFFICIENCY OF INTERMEDIATE INPUT TAXATION 405
APPENDIX L PRICING AND INVESTMENT ISSUES RELATED TO THE PROVISION OF ROADS 423
APPENDIX M SOME APPROACHES TO MORE DIRECT CHARGING FOR ROAD USE 449
APPENDIX N PRICE RESPONSIVENESS OF THE DEMAND FOR PETROLEUM PRODUCTS AND FUEL SUBSTITUTION 455
APPENDIX O AN INTER-INDUSTRY MODEL OF PETROLEUM PRODUCTS PRODUCTION AND SALES 461
APPENDIX P CLASSIFICATION OF OILS FOR SALES TAX 467
APPENDIX Q DETAILS OF ADMINISTRATIVE COSTS 469

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http://nla.gov.au/nla.obj-1663714069

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Australia. Industries Assistance Commission. (1986). Certain petroleum products, taxation measures : Industries Assistance Commission report Retrieved December 4, 2020, from http://nla.gov.au/nla.obj-1663714069

MLA citation

Australia. Industries Assistance Commission. Certain petroleum products, taxation measures : Industries Assistance Commission report Canberra: Australian Govt. Pub. Service, 1986. Web. 4 December 2020 <http://nla.gov.au/nla.obj-1663714069>

Harvard/Australian citation

Australia. Industries Assistance Commission. 1986, Certain petroleum products, taxation measures : Industries Assistance Commission report Australian Govt. Pub. Service, Canberra viewed 4 December 2020 http://nla.gov.au/nla.obj-1663714069

Wikipedia citation

{{Citation
  | author1=Australia. Industries Assistance Commission.
  | title=Certain petroleum products, taxation measures : Industries Assistance Commission report
  | year=1986
  | section=v. ; 25 cm.
  | isbn=0644055928
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 14 of 1987, Report no. 397
  | location=Canberra
  | publisher=Australian Govt. Pub. Service
  | url=http://nla.gov.au/nla.obj-1663714069
  | id=nla.obj-1663714069
  | access-date=4 December 2020
  | via=Trove
}}

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