Diesel Fuel Tax
Amendment Act (No. 2) 1982
No.
110 of 1982
An
Act to amend the Diesel Fuel Tax Act (No. 2) 1957
[Assented to 5 November 1982]
BE IT ENACTED by the Queen, and the
Senate and the House of Representatives of the Commonwealth of Australia, as
follows:
Short
title, &c.
1. (1) This Act may be cited as
the Diesel Fuel Tax Amendment Act (No. 2) 1982.
(2) The Diesel Fuel Tax Act (No. 2)
19571 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall be
deemed to have come into operation at the hour of 8 o’clock in the evening by standard time in the Australian
Capital Territory on 17 August 1982.
Imposition
of tax
3. Section 5 of the
Principal Act is amended by adding at the end thereof the following
sub-section:
“(3) This section does
not apply in relation to diesel fuel that is entered for home consumption
(within the meaning of the Customs Act or the Excise Act, as the case requires)
after the commencement of the Diesel Fuel
Taxes Legislation Amendment Act 1982.”.
NOTE
1. No. 97, 1957,
as amended. For previous amendments, see No. 61, 1965; No. 93, 1966; No. 80, 1970;
No. 106, 1971; No. 27, 1972; No. 144, 1973; No. 216, 1973 (as amended by No.
20, 1974); and No. 88, 1977.