Diesel Fuel Rebate Scheme Amendment Act 2002 (Cth)

Diesel Fuel Rebate Scheme Amendment Act 2002

No. 46, 2002

An Act to amend the law with respect to the Diesel Fuel Rebate Scheme, and for related purposes

Contents

Diesel Fuel Rebate Scheme Amendment Act 2002

No. 46, 2002

An Act to amend the law with respect to the Diesel Fuel Rebate Scheme, and for related purposes

[Assented to 29 June 2002]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Diesel Fuel Rebate Scheme Amendment Act 2002.

2Commencement

This Act commences on the day on which it receives the Royal Assent.

3Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Extension of the Diesel Fuel Rebate Scheme

Part 1Amendment of the Customs Act 1901

1

After paragraph 164(1)(ac)

Insert:

1. (ad)

   at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that:

   1. (i)

      has, as its principal purpose, the retail sale of goods or services or the provision of hospitality; and

   2. (ii)

      does not have, at those premises, ready access to a commercial supply of electricity;

2

Subsection 164(4C)

Omit all the words after “(rail or marine transport)”, substitute “or in a manner referred to in paragraph (1)(ad) (generation of electricity for retail or hospitality purposes) is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production”.

3

Subsection 164(7)

Insert:

retail sale, in relation to goods or services, does not include the retail sale of electricity.

4

Subsection 164AC(5)

Omit “described in paragraph 164(1)(c) or (d)”, substitute “described in paragraph 164(1)(ad), (c) or (d)”.

5

Application provision

The amendments of the Customs Act 1901 made by items 1, 2, 3 and 4 of this Schedule apply only in relation to diesel fuel that is purchased on or after 1 July 2002.

Part 2Amendment of the Excise Act 1901

6

After paragraph 78A(1)(ac)

Insert:

1. (ad)

   at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that:

   1. (i)

      has, as its principal purpose, the retail sale of goods or services or the provision of hospitality; and

   2. (ii)

      does not have, at those premises, ready access to a commercial supply of electricity;

7

Subsection 78A(4C)

Omit all the words after “(rail or marine transport)”, substitute “or in a manner referred to in paragraph (1)(ad) (generation of electricity for retail or hospitality purposes) is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production”.

8

Subsection 78A(7)

After “residential premises,”, insert “retail sale,”.

9

Subsection 78AD(5)

Omit “described in paragraph 78A(1)(c) or (d)”, substitute “described in paragraph 78A(1)(ad), (c) or (d)”.

10

Application provision

The amendments of the Excise Act 1901 made by items 6, 7, 8 and 9 of this Schedule apply only in relation to diesel fuel that is purchased on or after 1 July 2002.

[Minister’s second reading speech made in—

House of Representatives on 16 May 2002

(105/02)

Senate on 19 June 2002]