Diesel Fuel Taxation (Administration) Amendment Act 1980 (Cth)

Diesel Fuel Taxation (Administration) Amendment Act 1980

No. 63 of 1980

An Act to amend the Diesel Fuel Taxation (Administration) Act 1957

[Assented to 28 May 1980]

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Diesel Fuel Taxation (Administration) Amendment Act 1980.

(2) The Diesel Fuel Taxation (Administration) Act 1957 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Offences

3. Section 12 of the Principal Act is amended—

(a) by omitting from sub-section (3) “A person” and substituting “Subject to sub-section (3a), a person”; and

(b) by inserting after sub-section (3) the following sub-section:

“(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, sub-section (3) shall have effect as if the reference in that sub-section to 21 days were a reference to such longer period as is specified in the direction.”.

4. After section 21 of the Principal Act the following section is inserted:

Review of decisions

“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 sub-section 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 sub-section.”.

Formal amendments

5.The Principal Act is amended as set out in the Schedule.

 

SCHEDULE Section 5

FORMAL AMENDMENTS

Provision

Amendment

Section 5

Omit “the fourth day of September, One thousand nine hundred and fifty-seven”, substitute “4 September 1957”.

Sub-section 9(1)

Omit “One thousand dollars”, substitute “$1,000”.

Sub-section 9(2)

Omit “Four hundred dollars”, substitute “$400”.

Paragraph 9(2)(a)

(a) Omit “twelve”, substitute “12”.

(b) Omit “the last preceding section”, substitute “section 8”.

Sub-section 9(3)

Omit “the last preceding sub-section”, substitute “sub-section (2)”.

Section 12

Omit “One thousand dollars”, substitute “$1,000”.

Sub-section 12(3)

Omit “twenty-one”, substitute “21”.

Sub-section 13(1)

Omit “the last preceding section”, substitute “section 12”.

Sub-section 13(2)

Omit “the last preceding section”, substitute “section 12”.

Section 14

Omit “One hundred dollars”, substitute “$100”.

Section 15

Omit “sub-section (4) of section nine of this Act or under sub-section (2) of section thirteen of this Act”, substitute “sub-section 9(4) or 13(2)”.

Section 16

(a) Omit “two hundred and fifty-five”, substitute “255”.

(b) Omit “nine, eleven or twelve of this Act”, substitute “9, 11 or 12”.

Section 17

Omit “One hundred dollars”, substitute “$100”.

Sub-section 17(2)

Omit “the last preceding sub-section”, substitute “sub-section (1)”.

Paragraph 18(1)(b)

Omit “the last preceding paragraph”, substitute “paragraph (a)”.

Sub-section 19(1)

Omit “the last preceding section”, substitute “section 18”.

Section 20

Omit “One hundred dollars”, substitute “$100”.

Section 21

Omit “One thousand dollars”, substitute “$1,000”.

Section 22

Omit “One hundred dollars”, substitute “$100”.