Customs Regulations (Amendment) (Cth)

Statutory Rules 1997No. 422 1

__________________

Customs Regulations2 (Amendment)

I, 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 18 December 1997.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

C. R. KEMP

Assistant Treasurer

for the

Minister for Customs and Consumer Affairs

____________

1.   Amendment

1.1   The Customs Regulations are amended as set out in these Regulations.

2.   Commencement

2.1 These regulations commence on the same day as the day of commencement, under subsection 2 (3) of the Customs and Excise Legislation Amendment Act (No. 1) 1997, of an item to which subsection 2 (2) of that Act applies.

3.   Regulations 128D and 128E

3.1   Omit the regulations, substitute:

Diesel fuel rebate—evidence of identity, etc of applicant

 “128D. (1) This regulation sets out the documents that an applicant may rely on as evidence of his, her or its identity and address for an application under section 164 of the Act.

 “(2) For an individual (including a member of a partnership) any 3 of the following documents relating to the individual may be relied on:

• (a)

  current Australian passport;

• (b)

  certificate of Australian citizenship;

• (c)

  certificate of identity issued by the Department of Foreign Affairs and Trade;

• (d)

  extract of birth certificate;

• (e)

  marriage certificate;

• (f)

  decree of dissolution of marriage (either a decree nisi or a decree absolute);

• (g)

  notice of advice of pension;

• (h)

  tax assessment notice;

• (i)

  current Australian driver’s licence;

• (j)

  title or deed to real estate, or a registered mortgage over real estate or other property;

• (k)

  local government, or other utilities, rates notice;

• (l)

  current insurance policy;

• (m)

  an account statement (less than 1 year old) from a financial institution.

 “(3) For a company, any 1 of the following documents relating to the company may be relied on:

• (a)

  certificate of incorporation;

• (b)

  contract for sale or purchase of business;

• (c)

  liquidation notice;

• (d)

  an account statement (less than 1 year old) issued by a financial institution;

• (e)

  agreement for a lease of business property;

• (f)

  local government, or other utilities, rates notice for a business property;

• (g)

  certificate of change of name;

• (h)

  certificate of insolvency.

 “(4) For an organisation other than a company, any 1 of the following documents relating to the organisation may be relied on:

• (a)

  certificate of incorporation or other document showing how the organisation was established;

• (b)

  the organisation’s constitution and rules (which may be in the form of by-laws or orders);

• (c)

  minutes of the annual meeting of the organisation;

• (d)

  an account statement (less than 1 year old) issued by a financial institution;

• (e)

  agreement for a lease of business property;

• (f)

  local government, or other utilities, rates notice for a business property.

Diesel fuel rebate—records to be given with application

 “128DA. (1) Diesel fuel rebate is not payable unless the applicant for rebate, at the request of an officer doing duty in relation to diesel fuel rebate, gives the officer the records prescribed by this regulation.

Mining operations

 “(2) For mining operations, the following records are prescribed:

• (a)

  if the applicant holds a lease or permit for mining—the lease or permit;

• (b)

  if the applicant conducts mining operations, beneficiation or recovery of salt—a description (for example, a flowchart) of the processes and plant (where appropriate) involving diesel fuel use;

• (c)

  if the applicant conducts activities that involve transport by vessel at sea—a map indicating coordinates where activities are undertaken.

Generation of residential electricity

 “(3) For generation of electricity at residential premises, the following records are prescribed:

• (a)

  if the premises are on land—a document made by a person other than the applicant showing the address of the premises;

• (b)

  if the premises are on a vessel—a document made by a person other than the applicant showing the applicant’s entitlement to use the vessel.

Hospital, nursing home, etc, providing medical or nursing care, or a home for aged persons

 “(4) For a hospital or nursing home or at any other institution providing medical or nursing care, or a home for aged persons, there is prescribed a licence, permit or similar document, issued by the Commonwealth, a State, or a Territory permitting the operation of the institution or home, showing the date of the issue and expiry of the document.

Agriculture

 “(5) For diesel fuel purchased for use in agriculture, the following records are prescribed:

• (a)

  if produce has been produced for sale:

  • (i)

    the licence, quota, production allocation or other regulatory permission which relates to the agricultural activity;

  • (ii)

    independent production records, invoices, forward contracts or other records relating to the carrying on of the agricultural activity; or

• (b)

  if produce has not been produced for sale—documents that show that work has commenced to prepare, for commercial operation, the property where the fuel was intended to be used.

Fishing operations

 “(6) For diesel fuel purchased for use in fishing operations, the following records are prescribed:

• (a)

  if, under a law ofthe Commonwealth, a State or a Territory, a licence or permit is required to engage in the fishing operations—the licence or permit issued to applicant;

• (b)

  for a vessel used in the operations:

  • (i)

    an agreement in writing (if any) for the use, lease or charter of the vessel or a letter from the owner of the vessel confirming the arrangements for the use, lease or charter of the vessel; and

  • (ii)

    if the vessel is required to be licenced—the licence for the vessel.

Forestry

 “(7) For diesel fuel purchased for use in forestry, the following records are prescribed:

• (a)

  for planting, tending, thinning or felling activities—a document showing performance of an eligible forestry activity (for example, the licence or permit relating to the carrying on of the activity);

• (b)

  for milling or processing activities—a description of the processes and plant (where appropriate) involving the use of diesel fuel (for example, a flowchart);

• (c)

  for transportation operations—the log cartage documents.

Interpretation

 “(8) An expression used in this regulation and in section 164 of the Act has the same meaning in this regulation as it has in that section.

How to comply with regulations 128D and 128DA

 “128DB. (1) An applicant complies with the requirement under regulation 128D or 128DA to give an officer a record if the applicant gives the officer:

• (a)

  the document constituting the record; or

• (b)

  if the document is not a public document within the meaning of the Evidence Act 1995—a copy of the record certified by an appropriate person to be a true copy of the record.

 “(2) For paragraph (1) (b), an ‘appropriate person’ is a person before whom a statutory declaration may be made under the Statutory Declarations Act 1959.

 “(3) A document mentioned in subregulation (1), given to an officer doing duty in relation to diesel fuel rebate for an application made after 1 January 1998, is taken to be validly given for any subsequent application as long as the information in the document remains correct.

 “(4) Regulation 128D does not apply to an applicant who had been paid diesel fuel rebate under the Act as in force before the commencement of that regulation.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 24 December 1997.

2. Statutory Rules 1926 No. 203 as amended by 1927 Nos. 17, 95 and 121; 1928 Nos. 47, 57, 74 and 95; 1929 Nos. 25, 56 and 127; 1930 Nos. 91, 138 and 140; 1931 Nos. 16, 42 and 90; 1932 No. 90; 1933 Nos. 21, 105, 106 and 129; 1934 Nos. 109 and 127; 1935 Nos. 1, 41, 69 and 113; 1936 Nos. 49 and 163; 1938 No. 111; 1939 No. 157; 1940 Nos. 203 and 256; 1946 Nos. 127 and 161; 1947 Nos. 29, 83, 94 and 152; 1948 No. 156; 1949 Nos. 34, 78, 95 and 111; 1950 No. 17; 1951 Nos. 34, 38, 71, 99, 106, 109 and 159; 1952 No. 96; 1953 No. 102; 1954 No. 21; 1955 Nos. 15, 32 and 66; 1956 Nos. 71, 83, 91 and 127; 1957 Nos. 57 and 76; 1958 No. 86; 1959 No. 106; 1960 Nos. 29 and 70; 1961 Nos. 60 and 144; 1962 Nos. 102 and 103; 1963 No. 149; 1964 No. 141; 1965 Nos. 86, 121 and 194; 1966 Nos. 15 and 173; 1967; Nos. 9 and 179; 1968 No. 68; 1969 Nos. 69, 77, 133, 152 and 186; 1970 Nos. 104, 113 and 170; 1971 Nos. 9, 59 and 170; 1972 No. 96; 1973 Nos. 155, 251, 257 and 268; 1974 Nos. 29 and 112; 1976 Nos. 261 and 262; 1977 Nos. 68, 137 and 188; 1978 Nos. 32, 147, 180 and 195; 1979 Nos. 181, 275 and 277; 1980 Nos. 109, 255, 372 and 377; 1981 Nos. 162, 265 and 382; 1982 Nos. 140, 255, 311, 335 and 404 and Act No. 108, 1982; Statutory Rules 1983 Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; Statutory Rules 1984 Nos. 13, 18, 137, 319 and 462; 1985 Nos. 12, 71, 76, 126, 306 and 308; 1986 Nos. 77, 91, 94, 144, 174, 175, 176, 215, 248, 361, 363, 367 and 368; 1987 Nos. 72, 102, 103, 124, 140, 162, 244, 297 and 316; 1988 Nos. 111, 179, 207, 260 and 270; 1989 Nos. 100, 101, 159, 160, 161, 162, 163, 243, 260 and 409; 1990 Nos. 6, 8, 123, 147, 148, 189, 217, 220, 222, 248, 274 and 450; 1991 Nos. 30, 109, 129, 139, 140, 228, 290, 316 and 384; 1992 Nos. 72, 175, 277 (as amended by 1992 No. 326), 328, 343, 344, 447 and 464; 1993 Nos. 66, 158 and 339; 1994 Nos. 53, 82, 183, 311, 312, 351, 366, 367, 391 and 435; 1995 Nos. 99, 136, 244, 313, 321, 352, 423 and 424; 1996 Nos. 42, 43, 134, 326 and 327; 1997 Nos. 52, 70, 79, 89, 128, 131, 255, 284, 378 and 379.