Bass Strait
Freight Adjustment Levy Collection Act 1984
No. 26 of 1984
An Act relating
to the collection of levy under the Bass
Strait Freight Adjustment Levy Act1984
[Assented to 26 April 1984]
BE IT ENACTED by the Queen, and the
Senate and the House of Representatives of the Commonwealth of Australia, as
follows:
Short
title
1. This Act may be cited
as the Bass Strait Freight Adjustment
Levy Collection Act 1984.
Commencement
2. This Act shall come
into operation on the day on which it receives the Royal Assent.
Interpretation
3. In this Act, unless the
contrary intention appears—
“prescribed
oil” means stabilized crude petroleum oil derived from relevant oil;
“producer”
means a producer of relevant oil;
“relevant
oil” means unstabilized crude petroleum oil produced at an Australian
installation in the Gippsland Basin in Bass Strait.
Measurement
of unstabilized oil
4. In ascertaining, for
the purposes of this Act, the volume of relevant oil produced during a
particular period by a particular producer, that volume shall be taken to be
equal to the volume of prescribed oil produced by that producer and deemed to
be entered for home consumption under sub-section 61c (2) of the Excise
Act 1901 during that period.
Date
of payment
5. (1) Adjustment levy in respect of relevant oil produced during a
period after the commencement of this Act is payable on the day on which duty
of Excise is payable in respect of prescribed oil produced during that period.
(2) Adjustment levy in
respect of relevant oil produced before the commencement of this Act is payable
on the first day on which adjustment levy is payable in respect of relevant oil
produced after the commencement of this Act.
Excise
Act to apply
6. Without limiting the
effect of sections 114 and 160b of
the Excise Act 1901 apart from this
section, those sections shall have effect as if—
(a)
adjustment levy were a duty of Excise;
(b)
the Bass Strait Freight Adjustment Levy
Act 1984 were an Act imposing duties of Excise; and
(c)
an amendment of the Bass Strait Freight
Adjustment Levy Act 1984 were an Excise Tariff alteration.
Regulations
7.