Customs and Excise Legislation Amendment Act (No. 1) 1996 (Cth)

Customs and Excise Legislation Amendment

Act (No. 1) 1996

No. 21, 1996

An Act to amend the Customs and Excise Legislation Amendment Act 1995

Contents
1	Short title.........................................................................................................................................	649
2	Commencement............................................................................................................................	649
3	Schedule(s)......................................................................................................................................	650
Schedule 1—Amendment of the Customs and Excise Legislation Amendment Act 1995		651

Customs and Excise Legislation Amendment Act (No. 1) 1996

No. 21, 1996

An Act to amend the Customs and Excise Legislation Amendment Act 1995

[Assented to 28 June 1996]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs and Excise Legislation Amendment Act (No. 1) 1996.

2 Commencement

This Act is taken to have commenced on 1 July 1995.

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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Legislation Amendment Act 1995

1 Subsection 2(2)

Omit “items 7 and 10”, substitute “items 7, 10 and 11”.

2 Subsection 2(3)

After “Items 1,”, insert “1A, 3, 3A,”.

3 Subsection 2(3)

Omit “limestone) and item 9”, substitute “limestone (other than agricultural use limestone)) and items 8, 9, 12 and 13”.

4 Subsection 2(3)

Omit “1 July 1995”, substitute “the day on which this Act receives the Royal Assent”.

5 Paragraph 5(2)(b)

Repeal the paragraph, substitute:

(b) a rebate application made by a person in respect of diesel fuel purchased by the person for use by the person in a mining operation:

(i) that is referred to in a paragraph of the definition of mining operations other than paragraph (d), (e), (f), (g), (h) or (i); and

(ii) that relates to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone (other than agricultural use limestone); or

(c) an application made to the Administrative Appeals Tribunal in relation to a rebate application referred to in paragraph (a) or (b).

6 Subsection 5(3)

Repeal the subsection, substitute:

(3) If a person purchased diesel fuel before the day on which this Act receives the Royal Assent for use by the person at residential premises in an activity referred to in subparagraph (2)(a)(i), (ii) or (iii):

(a) the person may make a rebate application in respect of the duty paid on that fuel; and

(b) if that application is not made, or finally decided, before that day, then, for all purposes connected with the making and deciding of that application and making any necessary payment of rebate, the Customs Act 1901 and the Excise Act 1901 have effect as if the amendments set out in items 1, 4, 5 and 9 of Schedule 1, and Schedule 2, had not been made; and

(c) the person is not entitled to make an application for rebate in respect of that fuel otherwise than in accordance with paragraphs (a) and (b).

(3A) If a person purchased diesel fuel before the day on which this Act receives the Royal Assent for use by the person in a mining operation:

(a) that is referred to in a paragraph of the definition of mining operations other than paragraph (d), (e), (f), (g), (h) or (i); and

(b) that relates to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone (other than agricultural use limestone);

then:

(c) the person may make a rebate application in respect of the duty paid on that fuel; and

(d) if that application is not made, or finally decided, before that day then, for all purposes connected with the making and deciding of that application and making any necessary payment of rebate, the Customs Act 1901 and the Excise Act 1901 have effect as if the amendment set out in item 6 (in so far as that item refers to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone (other than agricultural use limestone)) of Schedule 1 had not been made; and

(e) the person is not entitled to make an application for rebate in respect of that fuel otherwise than in accordance with paragraphs (c) and (d).

7 After subsection 5(4)

Insert:

(4A) Subsection (4) does not apply in relation to a rebate application made by a person in respect of diesel fuel purchased by the person for use by the person in a mining operation:

(a) that is referred to in a paragraph of the definition of mining operations other than paragraph (d), (e), (f), (g), (h) or (i); and

(b) that relates to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone.

8 Item 1 of Schedule 1

Repeal the item, substitute:

1 Paragraph 164(1)(b)

Omit “at residential premises”, substitute “at residential premises to generate electricity for use”.

9 After Item 1 of Schedule 1

Insert:

1A Subsection 164(7)

Insert:

agricultural use limestone means limestone for use in the de-acidification of soil in any agricultural activity other than the activity referred to in paragraph (t) of the definition of agriculture.

10 Item 2 of Schedule 1 (paragraph (I) of the definition ofagriculture)

Omit “first-mentioned agricultural activity”, substitute “first-mentioned activity”.

11 Item 2 of Schedule 1 (paragraph (p) of the definition ofagriculture)

Omit “and silage pits”, substitute “or silage pits”.

12 Item 2 of Schedule 1 (note to the definition of agriculture)

Repeal the note, substitute:

Note: The agricultural activities referred to in paragraph (i), (l), (m), (n), (o), (p). (q). (r), (s), (t), (u), (v) or (y) are given an expanded meaning by subsection (8).

13 After item 3 of Schedule 1

Insert:

3A Note to the definition of agriculture

After “(l),”, insert “(la),”.

14 Item 5 of Schedule 1

Repeal the item, substitute:

5 Subsection 164(7) (paragraph (zd) of the definition ofagriculture)

Insert “or paragraph (zba)” after “any one of paragraphs (a) to (za)”.

15 Item 6 of Schedule 1

Repeal the item, substitute:

6 Subsection 164(7) (definition of minerals)

Repeal the definition, substitute:

minerals means minerals in any form, whether solid, liquid or gaseous and whether organic or inorganic, except:

(a) sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or water; or

(b) limestone (other than agricultural use limestone).

16 Item 7 of Schedule 1 (paragraph (a) of the definition of mining operations)

Repeal the paragraph, substitute:

(a) exploration, prospecting, or mining for minerals, or the removal of overburden and other activities undertaken in the preparation of a site to enable mining for minerals to commence; or

17 Item 7 of Schedule 1 (paragraph (k) of the definition ofmining operations)

Repeal the paragraph, substitute:

(k) the rehabilitation before 1 July 1995 of a place at which a mining operation referred to in paragraph (a) or (b) has been carried on if the rehabilitation is carried out by:

(i) the person who carried on the mining operation at the place; or

(ii) a person contracted by that person to carry out the rehabilitation; or

18 Item 8 of Schedule 1

Repeal the item, substitute:

8 Subsection 164(7) (after paragraph (k) of the definition ofmining operations)

Insert:

(ka) the rehabilitation of a place affected by a mining operation referred to in paragraph (a) or (b) if the rehabilitation is carried out by:

(i) the person who carried on the mining operation; or

(ii) a person contracted by that person to carry out the rehabilitation; or

19 Item 10 of Schedule 1

Insert:

approved catchment area means an area:

(a) in respect of which a soil or water conservation plan has been adopted by the persons who carry on core agricultural activities within that area; or

(b) in respect of which a soil or water conservation agreement has been made between the persons who carry on core agricultural activities within that area.

20 Item 10 of Schedule 1 (definition of mining town)

Insert “principally” before “to house employees”.

21 Item 10 of Schedule 1 (definition of mining town)

Omit “principally administered”, substitute “administered”.

22 Item 11 of Schedule 1 (subsection 164(8))

Omit “(h)”, substitute “(i)”.

23 Item 11 of Schedule 1 (subsection 164(8))

After “(s),”, insert “(t),”.

24 After item 11 of Schedule 1

Insert:

12 Subsection 164(8)

After “(l),”, insert “(la),”.

13 Subsection 164(9)

After “(k),”, insert "(ka),”.

25 Item 1 of Schedule 2

Repeal the item, substitute:

1 Paragraph 78A(1)(b)

Omit “at residential premises”, substitute “at residential premises to generate electricity for use”.

[Minister's second reading speech made in—

Senate on 6 May 1996

House of Representatives on 18 June 1996