Fuel Indexation (Road Funding) Special Account Act 2015 (Cth)
This is a compilation of the
The notes at the end of this compilation
(the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
This Act may be cited as the
Fuel Indexation (Road Funding) Special Account Act 2015 .
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Sections 1 and 2 and anything in this Act not elsewhere covered by this table | The day this Act receives the Royal Assent. | 30 June 2015 |
Sections 3 to 15 | The provisions do not commence at all unless all of the following have commenced, in which case they commence immediately after the last of the following to commence:
| 30 June 2015 |
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
• This Act sets up the Fuel Indexation (Road Funding) special account.
• The Treasurer may determine that amounts are to be credited to the Fuel Indexation (Road Funding) special account.
• Amounts may be debited from the Fuel Indexation (Road Funding) special account in accordance with the purposes of the Fuel Indexation (Road Funding) special account.
• The purpose of the Fuel Indexation (Road Funding) special account is to ensure that amounts equal to the net revenue from indexation on customs and excise duties on fuel are transferred to the Federation Reform Fund in order to provide funding to the States and Territories for expenditure in relation to Australian road infrastructure investment.
• The Infrastructure Minister is responsible for authorising debits (the amounts of which will be credited to the Federation Reform Fund).
In this Act:
Appropriation Act means an Act appropriating money for expenditure out of the Consolidated Revenue Fund.
Federation Reform Fund means the Federation Reform Fund established by section 5 of theFederation Reform Fund Act 2008 .
fuel indexation amount has the meaning given by subsection 9(2).
Fuel Indexation (Road Funding) special account means the Fuel Indexation (Road Funding) special account established by section 7.
fuel tax has the meaning given by theFuel Tax Act 2006 .
Infrastructure Department means the Department administered by the Infrastructure Minister.
Infrastructure Minister means the Minister who administers theInfrastructure Australia Act 2008 .
Treasury Department means the Department administered by the Treasurer.
(1) This Act binds the Crown in each of its capacities.
(2) This Act does not make the Crown liable to be prosecuted for an offence.
This Act extends to every external Territory.
(1) The Fuel Indexation (Road Funding) special account is established by this section.
(2) The Fuel Indexation (Road Funding) special account is a special account for the purposes of the
Public Governance, Performance and Accountability Act 2013 .Note: An Appropriation Act may contain a provision to the effect that, if any of the purposes of a special account is a purpose that is covered by an item in the Appropriation Act (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to that special account.
(1) The Treasurer may, by writing, determine that a specified amount is to be credited to the Fuel Indexation (Road Funding) special account on a specified day.
Note: For variation, see subsection 33(3) of the
Acts Interpretation Act 1901 .(2) In making a determination under subsection (1), the Treasurer must have regard to the purpose of the Fuel Indexation (Road Funding) special account.
(3) A determination under subsection (1) is a legislative instrument, but section 42 (disallowance) of the
Legislation Act 2003 does not apply to the determination.(4) For each financial year starting on or after 1 July 2014, the Treasurer must:
(a) make one, and only one, determination under subsection (1); and
(b) make that determination as soon as practicable after the end of the financial year.
(1) The purpose of the Fuel Indexation (Road Funding) special account is to ensure that amounts equal to the fuel indexation amount mentioned in subsection (2) are transferred to the Federation Reform Fund in order to provide funding to the States and Territories for expenditure in relation to Australian road infrastructure investment.
(2) For the purposes of subsection (1), the
fuel indexation amount is the difference between:
(a) the amount of revenue that is attributable to the indexation of fuel tax from and including 10 November 2014 as a result of the
Excise Tariff Amendment (Fuel Indexation) Act 2015 and theCustoms Tariff Amendment (Fuel Indexation) Act 2015 ; and(b) the tax credits, rebates and grants under any of the following that offset the amount mentioned in paragraph (a):
(ii) the
Fuel Tax Act 2006 ;(iii) the scheme known as the Ethanol Production Grants Scheme.
(1) The purpose of this section is to ensure that amounts in the Fuel Indexation (Road Funding) special account are transferred to the Federation Reform Fund as soon as practicable in order to make grants of financial assistance to the States and Territories for expenditure in relation to Australian road infrastructure investment.
(2) The Infrastructure Minister may, by writing, direct that a specified amount is to be:
(a) debited from the Fuel Indexation (Road Funding) special account; and
(b) credited to the Federation Reform Fund;
on a specified day.
(3) The direction must be expressed to be given in order to enable the amount to be debited from the Federation Reform Fund for the purpose of making a specified grant of financial assistance to the States and Territories for expenditure in relation to Australian road infrastructure investment.
(4) Two or more directions under subsection (2) may be set out in the same document.
(5) A direction under subsection (2) is not a legislative instrument.
Scope
(1) This section applies if:
(a) the Infrastructure Minister gives a direction under subsection 10(2) for a purpose in relation to a grant of financial assistance to a State or Territory; and
(b) the amount specified in the direction is credited to the Federation Reform Fund.
Debit from the Federation Reform Fund
(2) The Treasurer must ensure that, as soon as practicable after the amount is credited, the Federation Reform Fund is debited for the purposes of making the grant.
Scope
(1) This section applies if:
(a) an amount is to be debited from the Federation Reform Fund for the purpose of making a grant of financial assistance to a State or Territory; and
(b) the grant is a grant of financial assistance to the States and Territories for expenditure in relation to Australian road infrastructure investment; and
(c) the grant is covered by subsection 11(2).
Note: Subsection 11(2) deals with grants channelled through the Federation Reform Fund.
Terms and conditions
(2) The terms and conditions on which that financial assistance is granted are to be set out in a written agreement between the Commonwealth and the State or Territory.
(3) An agreement under subsection (2) of this section may be entered into by a Minister on behalf of the Commonwealth.
(1) The Infrastructure Minister may, by writing, delegate any or all of his or her functions under section 10 to:
(a) the Secretary of the Infrastructure Department; or
(b) an SES employee, or acting SES employee, in the Infrastructure Department.
Note: The expressions
SES employee andacting SES employee are defined in section 2B of theActs Interpretation Act 1901 .(2) In exercising powers under a delegation, the delegate must comply with any directions of the Infrastructure Minister.
The Treasurer may, by writing, delegate any or all of his or her functions under section 11 to:
(a) the Secretary of the Treasury Department; or
(b) an SES employee, or acting SES employee, in the Treasury Department.
Note: The expressions
SES employee andacting SES employee are defined in section 2B of theActs Interpretation Act 1901 .
The Minister may, by legislative instrument, make rules prescribing matters:
(a) required or permitted by this Act to be prescribed by the rules; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an
amendment that does not accurately describe how an amendment is to be made. If,
despite the misdescription, the amendment can be given effect as intended, then
the misdescribed amendment can be incorporated through an editorial change made
under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA
= | Sch = Schedule(s) |
LIA
= | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
Fuel Indexation (Road Funding) Special Account Act 2015 | 103, 2015 | 30 June 2015 | 30 June 2015 (s 2) | |
Fuel Indexation (Road Funding) Act 2015 | 102, 2015 | 30 June 2015 | Sch 1 (items 3, 4): 1 July 2015 (s 2(1) item 4) Sch 1 (item 2): 5 Mar 2016 (s 2(1) item 3) | Sch 1 (item 4) |
COAG Legislation Amendment Act 2024 | 54, 2024 | 5 July 2024 | Sch 1 (items 16, 17, 29, 52–63): 6 July 2024 (s 2(1) item 2) | — |
s 3............................................. | am No 54, 2024 |
s 4............................................. | am No 54, 2024 |
s 8............................................. | am No 102, 2015 |
s 9............................................. | am No 102, 2015; No 54, 2024 |
s 10............................................ | am No 54, 2024 |
s 11............................................ | am No 54, 2024 |
s 12............................................ | am No 54, 2024 |
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