EXPLANATORY STATEMENT
Statutory Rules 1982 No. 398
Issued by the Authority of the Minister for Transport and Construction
AUSTRALIAN NATIONAL RAILWAYS (LIABILITY TO TAXATION) REGULATIONS
The Australian National Railways Commission is exempt from the payment of all Commonwealth, State and Territory taxes under the Australian National Railways Act 1917, except where there are regulations prescribing otherwise.
In the Budget Speech the Treasurer announced that the scheme which allowed certain categories of users to purchase diesel fuel exempt from payment of duty would be terminated with effect from 8.00pm on 17 August 1982. The effect of this decision is that State railway systems are required to pay duty from that date. These regulations give effect to that decision in respect of the Australian National Railways Commission.
To place the Commission on an equal basis with other rail systems, the Government has also decided to remove the Commission’s exemption from duty on motor spirit.
The regulations make the Commission liable to pay duty on diesel fuel and motor spirit as from 8.00pm on 17 August 1982. The Commission has been making provision for the payment of this duty since the Government’s decision was announced.