Customs Amendment Regulations 2006 (No. 3) (Cth)

Customs Amendment Regulations 2006 (No. 3)¹

Select Legislative Instrument 2006 No. 171

I, PROFESSOR MARIE BASHIR, AC, CVO, Deputy of the Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.

Dated 28 June 2006

MARIE BASHIR
Deputy of the

Governor‑General

By His Excellency’s Command

PETER DUTTON

Minister for Revenue and Assistant Treasurer

for the Minister for Justice and Customs

Name of Regulations

These Regulations are the Customs Amendment Regulations 2006 (No. 3).

Commencement

These Regulations commence on the day on which the Fuel Tax Act 2006 commences.

Amendment of Customs Regulations 1926

Schedule 1 amends the CustomsRegulations 1926.

Application of amendments

(1)The amendments made by Schedule 1 apply in relation to fuel that is imported or acquired on or after 1 July 2006.

(2)The Customs Regulations 1926, as in force immediately before 1 July 2006, continue to apply in relation to:

(a)fuel that:

(i)was imported or acquired before 1 July 2006; and

(ii)was neither entered for home consumption nor delivered into home consumption before 1 July 2006; and

(b)fuel that was:

(i)entered for home consumption before 1 July 2006; or

(ii)delivered into home consumption before 1 July 2006; and

(c)fuel that was the subject of information provided to Customs under section 71 of the Customs Act 1901 as in force before 1 July 2006.

Schedule 1 Amendments

(regulation 3)

[1] Paragraphs 126 (1) (ma) to (mf)

omit

[2] Subregulations 126 (4) and (5)

omit

[3] Paragraph 133 (1) (b)

omit

refunded.

insert

refunded; or

[4] After paragraph 133 (1) (b)

insert

(c)for goods that are fuel:

(i)an entity:

(A)has an entitlement to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and

(B)does not have an increasing fuel tax adjustment in relation to the fuel; or

(ii)another entity:

(A)has previously been entitled to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and

(B)did not have an increasing fuel tax adjustment in relation to that fuel.

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See