Diesel Fuel Taxation (Administration) Act 1957 (Cth)
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957
- Updated as at 6 December 1993 (#DATE 06:12:1993)
- Updated as at 6 December 1993 (#DATE 06:12:1993)
*1* The Diesel Fuel Taxation (Administration) Act 1957 as shown in this reprint comprises Act No. 98, 1957 amended as indicated in the Tables below.
Act Date Date of Application,
Number and of Assent commencement saving or
year transitional
provisions
Diesel Fuel Taxation (Administration) Act 1957
98, 1957 13 Dec 1957 13 Dec 1957
Diesel Fuel Taxation (Administration) Act 1965
62, 1965 6 Oct 1965 18 Aug 1965 -
Statute Law Revision (Decimal Currency) Act 1966
93, 1966 29 Oct 1966 1 Dec 1966 -
Statute Law Revision Act 1973
216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
Diesel Fuel Taxation (Administration) Amendment Act 1980
63, 1980 28 May 1980 28 May 1980 -
Diesel Fuel Taxes Legislation Amendment Act 1982
108, 1982 5 Nov 1982 (a) -
(a) Section 2 of the Diesel Fuel Taxes Legislation Amendment Act 1982 provides as follows:
"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."
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
S. 3 rep. No. 216, 1973
S. 5 am. No. 63, 1980; No. 108, 1982
S. 6 am. No. 62, 1965
S. 8 am. No. 216, 1973
S. 9 am. No. 93, 1966; No. 216, 1973;
No. 63, 1980
S. 12 am. No. 93, 1966; No. 216, 1973;
No. 63, 1980
S. 13 am. No. 63, 1980
S. 14 am. No. 93, 1966; No. 63, 1980
Ss. 15, 16 am. No. 63, 1980
S. 17 am. No. 93, 1966; No. 63, 1980
Ss. 18, 19 am. No. 63, 1980
Ss. 20, 21 am. No. 93, 1966; No. 63, 1980
S. 21A ad. No. 63, 1980
S. 22 am. No. 93, 1966; No. 63, 1980
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS
Section
PART I - PRELIMINARY
1. Short title
2. Commencement
4. Interpretation
PART II - REBATES OF DUTY
5. Rebate of duty
6. Rate of rebate
7. Applications for rebate to be made in accordance with
regulations
8. Invoice relating to purchase of diesel fuel
9. Offences in relation to rebates
PART III - DIESEL FUEL TAX
10. Persons liable to pay the taxes
11. Recovery of tax
12. Offences
13. General provisions with respect to offences
14. Revoked certificates
PART IV - MISCELLANEOUS
15. Certain orders may be filed in courts having civil
jurisdiction
16. Averment
17. Powers of authorised officers
18. Power to require persons to answer questions and
produce documents
19. Power to examine on oath
20. Penalty for refusing to answer questions etc.
21. False or misleading statements etc.
21A. Review of decisions
22. Regulations
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - LONG TITLE SECT
An Act relating to Taxation imposed on certain Diesel Fuel
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - PART I
PART I - PRELIMINARY
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 1
Short titleSECT
1. This Act may be cited as the Diesel Fuel Taxation (Administration) Act 1957. *1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 2
CommencementSECT
2. This Act shall come into operation on the day on which it receives the Royal Assent. *1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 4
InterpretationSECT
4. In this Act, unless the contrary intention appears:
"authorized officer" means a Collector or an officer appointed by a Collector to be an authorized officer for the purposes of this Act;
"certificate" means a certificate issued by the Minister, or a delegate of the Minister, certifying that a person specified in the certificate is a person who requires diesel fuel for use otherwise than in propelling road vehicles on public roads;
"Collector" has the same meaning as in the Customs Act 1901-1957;
"duty" means:
(a) duty of Customs imposed by the Customs Tariff 1933-1957; or
(b) duty of Excise imposed by the Excise Tariff 1921-1957;
"officer" has the same meaning as in the Customs Act 1901-1957;
"rebate" means rebate under this Act;
"road vehicle" means a vehicle designed solely or principally for transporting persons, goods or animals by road;
"tax" means tax imposed by the Diesel Fuel Tax Act (No 1) 1957 or the Diesel Fuel Tax Act (No 2) 1957.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - PART II
PART II - REBATES OF DUTY
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 5
Rebate of dutySECT
5. (1) Subject to this Act, a rebate is payable to a person who, on or after 4 September 1957 has:
(a) purchased diesel fuel on which duty has been paid; and
(b) used that diesel fuel otherwise than for the purpose of propelling a road vehicle on a public road.(2) Subsection (1) does not apply in relation to diesel fuel that is entered for home consumption (within the meaning of the Customs Act 1901 or the Excise Act 1901, as the case requires) after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 6
Rate of rebateSECT
6. (1) The rebate in respect of any diesel fuel is payable at the rate at which duty on the fuel was paid. (2) Rebates are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 7
Applications for rebate to be made in accordance with regulationsSECT
7. Except where a Collector for special reasons otherwise directs a rebate is not payable unless application for the rebate is made within the prescribed period and otherwise in accordance with the regulations.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 8
Invoice relating to purchase of diesel fuelSECT
8. A rebate is not payable to a person in respect of any diesel fuel purchased by him unless, at the time of the purchase or at any subsequent time before applying for the rebate, he obtained from the vendor an invoice or other document setting out the names and addresses of the vendor and purchaser respectively, the quantity of diesel fuel purchased and the price paid for it.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 9
Offences in relation to rebatesSECT
9. (1) A person shall not:
(a) obtain rebate that is not payable; or
(b) obtain payment of rebate by means of a false or misleading statement.
Penalty: $1,000.(2) A person who applies for rebate in respect of diesel fuel purchased by him:
(a) shall retain, until the expiration of a period of 12 months after the application is made, any invoice or other document referred to in section 8 that was obtained by him in connexion with the purchase of the diesel fuel; and
(b) shall, when so requested by an officer at any time before the expiration of that period, produce the invoice or other document to the officer.
Penalty: $400.(3) It is a defence to a prosecution for an offence against subsection (2) if the person charged satisfies the court that he had a reasonable excuse for not complying with that subsection.
(4) Where a person is convicted of an offence against this section, the court may, in addition to imposing a penalty under this section, order the person to refund to the Commonwealth the amount of any rebate wrongfully obtained.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - PART III
PART III - DIESEL FUEL TAX
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 10
Persons liable to pay the taxesSECT
10. (1) Tax imposed by the Diesel Fuel Tax Act (No. 1) 1957 is payable by the person who sells or otherwise disposes of the diesel fuel. (2) Tax imposed by the Diesel Fuel Tax Act (No. 2) 1957 is payable by the person who owns the diesel fuel immediately before it is used in propelling a road vehicle on a public road.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 11
Recovery of taxSECT
11. Tax is a debt due to the Commonwealth by the person by whom the tax is payable and may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of a Collector.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 12
OffencesSECT
12. (1) The diesel fuel to which this section applies is diesel fuel:
(a) that has been purchased by a person, being the holder of a certificate, at a price which, by virtue of that person being the holder of a certificate, was less than the price that would have been payable if that person had not been the holder of a certificate; and
(b) on which tax has not been imposed by the Diesel Fuel Tax Act (No. 1) 1957.(2) A person shall not, without the consent in writing of a Collector, sell or otherwise dispose of to another person diesel fuel to which this section applies.
(3) Subject to subsection (3A), a person who uses diesel fuel to which this section applies in propelling a road vehicle on a public road shall, within 21 days after that use, notify a Collector, in writing, that he has so used the diesel fuel.
(3A) A Collector may, upon application made to him in writing, direct, by writing under his hand, that, in respect of diesel fuel to which this section applies that is used while the direction is in force by the person by whom the application was made, subsection (3) shall have effect as if the reference in that subsection to 21 days were a reference to such longer period as is specified in the direction.
(4) A person who is or has been the owner of diesel fuel to which this section applies shall, when so requested by a Collector, account to the satisfaction of the Collector for that diesel fuel.
Penalty: $1,000.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 13
General provisions with respect to offencesSECT
13. (1) It is a defence to a prosecution for an offence against section 12 if the person charged satisfies the court that he had a reasonable excuse for not complying with, or for contravening, that section. (2) Where a person is convicted of an offence against section 12, the court may, in addition to imposing a penalty under that section, order the person to pay to the Commonwealth any tax payable by that person.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 14
Revoked certificatesSECT
14. Where a certificate is revoked, the person to whom the certificate was issued shall, on demand by an authorized officer, deliver the certificate to the authorized officer.
Penalty: $100.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - PART IV
PART IV - MISCELLANEOUS
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 15
Certain orders may be filed in courts having civil jurisdictionSECT
15. Where a court has made an order under subsection 9 (4) or 13 (2), a certificate under the hand of the clerk or other appropriate officer of the court, specifying the amount ordered to be refunded or paid and the person by whom the amount is payable, may be filed in a court having civil jurisdiction to the extent of that amount and is thereupon enforceable in all respects as a final judgment of that court.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 16
AvermentSECT
16. The provisions of section 255 of the Customs Act 1901-1957 apply in proceedings under section 9, 11 or 12 in like manner as those provisions apply in Customs Prosecutions under that Act.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 17
Powers of authorised officersSECT
17. (1) For the purposes of this Act, an authorized officer may, at all reasonable times:
(a) enter any place in which diesel fuel is used or stored and inspect and take stock of any diesel fuel in that place;
(b) enter any place in which accounts, books or documents relating to diesel fuel are kept and inspect, and make copies of, or take extracts from, any such accounts, books or documents; and
(c) examine vehicles and engines owned by or under the control of a person who:
(i) has applied for or received rebate; or
(ii) is, or has been, the holder of a certificate.
(2) The occupier or person in charge of any place referred to in subsection (1) shall provide an authorized officer with all reasonable facilities and assistance for the effective exercise of his powers under that subsection.
(3) A person shall not obstruct, molest or hinder an authorized officer in the exercise of his powers under this section.
Penalty: $100.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 18
Power to require persons to answer questions and produce documentsSECT
18. (1) An authorized officer may, by notice in writing:
(a) require a person who:
(i) has applied for or received rebate; or
(ii) is, or has been, the holder of a certificate; or
(b) require any other person whom the authorized officer believes to be capable of giving information with respect to the acquisition, storage, use or disposal of diesel fuel by a person referred to in paragraph (a);
to attend before him at the time and place specified in the notice and then and there to answer questions and to produce to him such accounts, books and documents in relation to the acquisition, storage, use or disposal of diesel fuel as are referred to in the notice.(2) The authorized officer to whom any accounts, books or documents are produced in pursuance of this section may make copies of, or take extracts from, those accounts, books or documents.
(3) A person is not excused from answering a question or producing any accounts, books or documents when required so to do under this section on the ground that the answer to the question or the production of the accounts, books or documents might tend to incriminate him or make him liable to a penalty, but his answer to any such question is not admissible in evidence against him in proceedings other than proceedings in respect of the falsity of the answer or in respect of a refusal or failure to answer such a question.
(4) Where a person fails to attend or to answer a question, or to produce any account, book or document, when required so to do under this section, the Minister may, if he thinks fit, withhold payment of any rebate that is or becomes payable to that person until that person has attended, answered the question or produced the account, book or document, as the case may be.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 19
Power to examine on oathSECT
19. (1) An authorized officer may administer an oath to a person required to attend before him in pursuance of section 18 and may examine that person on oath. (2) Where any such person conscientiously objects to take an oath, he may make an affirmation that he conscientiously objects to take an oath and that he will state the truth, the whole truth and nothing but the truth to all questions asked him.
(3) An affirmation so made is of the same force and effect, and entails the same penalties, as an oath.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 20
Penalty for refusing to answer questions etc.SECT
20. A person shall not refuse or fail:
(a) to attend before an authorized officer;
(b) to be sworn or to make an affirmation; or
(c) to answer a question or produce an account, book or document;
when so required in pursuance of this Act.
Penalty: $100.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 21
False or misleading statements etc.SECT
21. A person shall not present to an officer doing duty in relation to this Act or the regulations an account, book or document, or make to such an officer a statement, which is false or misleading in a particular.
Penalty: $1,000.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 21A
Review of decisionsSECT
21A. An application may be made to the Administrative Appeals Tribunal for a review of:
(a) a refusal by a Collector to give a consent under subsection 12 (2); or
(b) a direction given by a Collector in respect of an application under subsection 12 (3A) or the revocation of such a direction, or a refusal by a Collector to give a direction under that subsection.
DIESEL FUEL TAXATION (ADMINISTRATION) ACT 1957 - SECT 22
RegulationsSECT
22. The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed particular prescribing penalties not exceeding $100 for offences against the regulations.
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