Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 (Cth)

Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999

Act No. 87 of 1999 as amended

This compilation was prepared on 27 July 2000

[This Act was amended by Act No. 177 of 1999]

[Schedule 6 (item 6) repealed Schedule 1 (item 5)

Schedule 6 (item 7) repealed Schedule 2 (item 5)

Schedule 6 (items 6, 7) commenced on 1 July 2000]

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

      

Contents

An Act to amend the Customs Act 1901 and the Excise Act 1901, and for related purposes

1Short title

 This Act may be cited as the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999.

2Commencement

• (1)

  This Act commences, or is taken to have commenced:

  • (a)

    after all the provisions listed in subsection (2) have commenced; and

  • (b)

    on the last day on which any of those provisions commenced.

• (2)

  These are the provisions:

  • (a)

    section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;

  • (b)

    section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;

  • (c)

    section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;

  • (d)

    section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;

  • (e)

    section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.

3Schedule(s)

 Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Customs Act 1901

  

1

Subsection 4(1)

Insert:

diesel fuel includes any other like fuel of a kind that is prescribed.

2

After subsection 164(1AA)

Insert:

• (1AB)

  Despite the other provisions of this section, rebate is not payable:

  • (a)

    for a purchase of diesel fuel on or after 1 July 2002; or

  • (b)

    as a result of an application received more than 5 months after 1 July 2002.

3

After paragraph 164(1)(aa)

Insert:

• (ab)

  in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

• (ac)

  in marine use (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

4

Subsection 164(5)

Omit “subsection (5AA)”, substitute “subsections (5AA) and (5AC)”.

6

After subsection 164(5A)

Insert:

• (5AAA)

  A declaration under subsection (5A) in relation to use of diesel fuel in a manner referred to in paragraph (1)(aa) may declare different rates for:

  • (a)

    use of diesel fuel in primary production other than forestry; and

  • (b)

    use of diesel fuel in forestry.

However, the rate declared for use of diesel fuel in forestry must be 35/43 of the rate declared for use of diesel fuel in primary production other than forestry.

• (5AAB)

  If such different rates are declared, subsections (5AA) and (5AC) have effect as if the 2 uses of diesel fuel referred to in this subsection were uses separately referred to in their own paragraphs in subsection (1).

7

After subsection 164(5AB)

Insert:

• (5AC)

  The rate of rebate payable under subsection (1) to a person in respect of any diesel fuel purchased by the person for use in a manner referred to in more than one paragraph of that subsection is:

  • (a)

    if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are the same—the rate of rebate in relation to any of those paragraphs; or

  • (b)

    if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are not the same—the highest rate of rebate in relation to any of those paragraphs.

The reference in subsection (5AA) to a paragraph of subsection (1) is taken to be a reference to any one of those paragraphs to which that rate of rebate relates.

8

Subsection 164(7)

Insert:

carrying on an enterprise has the same meaning as in the Diesel and Alternative Fuels Grants Scheme Act 1999.

9

Subsection 164(7)

Insert:

marine use includes the use of vessels in or on fresh water, but does not include any use relating to forestry.

10

Subsection 164(7)

Insert:

rail transport includes light rail transport and transport by tram, but does not include any rail transport relating to forestry.

Schedule 2—Amendment of the Excise Act 1901

  

1

Subsection 4(1)

Insert:

diesel fuel includes any other like fuel of a kind that is prescribed.

2

After subsection 78A(1AA)

Insert:

• (1AB)

  Despite the other provisions of this section, rebate is not payable:

  • (a)

    for a purchase of diesel fuel on or after 1 July 2002; or

  • (b)

    as a result of an application received more than 5 months after 1 July 2002.

3

After paragraph 78A(1)(aa)

Insert:

• (ab)

  in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

• (ac)

  in marine use (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

4

Subsection 78A(5)

Omit “subsection (5AA)”, substitute “subsections (5AA) and (5AC)”.

6

After subsection 78A(5A)

Insert:

• (5AAA)

  A declaration under subsection (5A) in relation to use of diesel fuel in a manner referred to in paragraph (1)(aa) may declare different rates for:

  • (a)

    use of diesel fuel in primary production other than forestry; and

  • (b)

    use of diesel fuel in forestry.

However, the rate declared for use of diesel fuel in forestry must be 35/43 of the rate declared for use of diesel fuel in primary production other than forestry.

• (5AAB)

  If such different rates are declared, subsections (5AA) and (5AC) have effect as if the 2 uses of diesel fuel referred to in this subsection were uses separately referred to in their own paragraphs in subsection (1).

7

After subsection 78A(5AB)

Insert:

• (5AC)

  The rate of rebate payable under subsection (1) to a person in respect of any diesel fuel purchased by the person for use in a manner referred to in more than one paragraph of that subsection is:

  • (a)

    if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are the same—the rate of rebate in relation to any of those paragraphs; or

  • (b)

    if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are not the same—the highest rate of rebate in relation to any of those paragraphs.

The reference in subsection (5AA) to a paragraph of subsection (1) is taken to be a reference to any one of those paragraphs to which that rate of rebate relates.

8

Subsection 78A(7)

Omit “mining operations, primary production”, substitute “marine use, mining operations, primary production, rail transport”.

9

At the end of section 78A

Add:

• (8)

  In this section:

carrying on an enterprise has the same meaning as in the Diesel and Alternative Fuels Grants Scheme Act 1999.