Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999

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Legislation au C2004A00493 Not in force Act

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Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999

Act No. 87 of 1999 as amended

This compilation was prepared on 27 July 2000

[This Act was amended by Act No. 177 of 1999]
[Schedule 6 (item 6) repealed Schedule 1 (item 5)
Schedule 6 (item 7) repealed Schedule 2 (item 5)
Schedule 6 (items 6, 7) commenced on 1 July 2000]

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

 

 

 

Contents

1 Short title...................................

2 Commencement...............................

3 Schedule(s)..................................

Schedule 1—Amendment of the Customs Act 1901

Schedule 2—Amendment of the Excise Act 1901

 

An Act to amend the Customs Act 1901 and the Excise Act 1901, and for related purposes

1  Short title

  This Act may be cited as the Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999.

2  Commencement

 (1) This Act commences, or is taken to have commenced:

 (a) after all the provisions listed in subsection (2) have commenced; and

 (b) on the last day on which any of those provisions commenced.

 (2) These are the provisions:

 (a) section 1‑2 of the A New Tax System (Goods and Services Tax) Act 1999;

 (b) section 2 of the A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999;

 (c) section 2 of the A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999;

 (d) section 2 of the A New Tax System (Goods and Services Tax Imposition—General) Act 1999;

 (e) section 2 of the A New Tax System (Goods and Services Tax Administration) Act 1999.

3  Schedule(s)

  Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Customs Act 1901

 

1  Subsection 4(1)

Insert:

diesel fuel includes any other like fuel of a kind that is prescribed.

2  After subsection 164(1AA)

Insert:

 (1AB) Despite the other provisions of this section, rebate is not payable:

 (a) for a purchase of diesel fuel on or after 1 July 2002; or

 (b) as a result of an application received more than 5 months after 1 July 2002.

3  After paragraph 164(1)(aa)

Insert:

 (ab) in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

 (ac) in marine use (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

4  Subsection 164(5)

Omit “subsection (5AA)”, substitute “subsections (5AA) and (5AC)”.

6  After subsection 164(5A)

Insert:

 (5AAA) A declaration under subsection (5A) in relation to use of diesel fuel in a manner referred to in paragraph (1)(aa) may declare different rates for:

 (a) use of diesel fuel in primary production other than forestry; and

 (b) use of diesel fuel in forestry.

However, the rate declared for use of diesel fuel in forestry must be 35/43 of the rate declared for use of diesel fuel in primary production other than forestry.

 (5AAB) If such different rates are declared, subsections (5AA) and (5AC) have effect as if the 2 uses of diesel fuel referred to in this subsection were uses separately referred to in their own paragraphs in subsection (1).

7  After subsection 164(5AB)

Insert:

 (5AC) The rate of rebate payable under subsection (1) to a person in respect of any diesel fuel purchased by the person for use in a manner referred to in more than one paragraph of that subsection is:

 (a) if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are the same—the rate of rebate in relation to any of those paragraphs; or

 (b) if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are not the same—the highest rate of rebate in relation to any of those paragraphs.

The reference in subsection (5AA) to a paragraph of subsection (1) is taken to be a reference to any one of those paragraphs to which that rate of rebate relates.

8  Subsection 164(7)

Insert:

carrying on an enterprise has the same meaning as in the Diesel and Alternative Fuels Grants Scheme Act 1999.

9  Subsection 164(7)

Insert:

marine use includes the use of vessels in or on fresh water, but does not include any use relating to forestry.

10  Subsection 164(7)

Insert:

rail transport includes light rail transport and transport by tram, but does not include any rail transport relating to forestry.

Schedule 2—Amendment of the Excise Act 1901

 

1  Subsection 4(1)

Insert:

diesel fuel includes any other like fuel of a kind that is prescribed.

2  After subsection 78A(1AA)

Insert:

 (1AB) Despite the other provisions of this section, rebate is not payable:

 (a) for a purchase of diesel fuel on or after 1 July 2002; or

 (b) as a result of an application received more than 5 months after 1 July 2002.

3  After paragraph 78A(1)(aa)

Insert:

 (ab) in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

 (ac) in marine use (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

4  Subsection 78A(5)

Omit “subsection (5AA)”, substitute “subsections (5AA) and (5AC)”.

6  After subsection 78A(5A)

Insert:

 (5AAA) A declaration under subsection (5A) in relation to use of diesel fuel in a manner referred to in paragraph (1)(aa) may declare different rates for:

 (a) use of diesel fuel in primary production other than forestry; and

 (b) use of diesel fuel in forestry.

However, the rate declared for use of diesel fuel in forestry must be 35/43 of the rate declared for use of diesel fuel in primary production other than forestry.

 (5AAB) If such different rates are declared, subsections (5AA) and (5AC) have effect as if the 2 uses of diesel fuel referred to in this subsection were uses separately referred to in their own paragraphs in subsection (1).

7  After subsection 78A(5AB)

Insert:

 (5AC) The rate of rebate payable under subsection (1) to a person in respect of any diesel fuel purchased by the person for use in a manner referred to in more than one paragraph of that subsection is:

 (a) if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are the same—the rate of rebate in relation to any of those paragraphs; or

 (b) if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are not the same—the highest rate of rebate in relation to any of those paragraphs.

The reference in subsection (5AA) to a paragraph of subsection (1) is taken to be a reference to any one of those paragraphs to which that rate of rebate relates.

8  Subsection 78A(7)

Omit “mining operations, primary production”, substitute “marine use, mining operations, primary production, rail transport”.

9  At the end of section 78A

Add:

 (8) In this section:

carrying on an enterprise has the same meaning as in the Diesel and Alternative Fuels Grants Scheme Act 1999.

 

 

Overview

The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 was enacted to address the gap in rebate eligibility for diesel fuel used in various industrial and commercial activities, including rail transport and marine use, which were previously excluded from the rebate scheme. This Act amends the Customs Act 1901 and the Excise Act 1901 to expand the definition of diesel fuel and include additional uses eligible for rebates. The Act was enacted by the Australian Parliament and aims to align the rebate scheme with the changing industrial landscape, providing necessary financial relief to businesses involved in these specific activities. The Act came into effect on the last day on which the specified provisions of the A New Tax System (Goods and Services Tax) Act 1999 and related Acts commenced.

Scope and Application

The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 is an Act of the Commonwealth of Australia that amends the Customs Act 1901 and the Excise Act 1901, particularly in relation to diesel fuel rebates. This Act applies to diesel fuel and the rebate schemes associated with its use, which are specified under the Customs Act 1901 and the Excise Act 1901. It modifies the definition of diesel fuel to include any like fuel of a prescribed kind, thereby expanding the scope of what qualifies as diesel fuel under the Act. The Act further refines the conditions under which rebates on diesel fuel are payable, specifying that rebates are no longer available for purchases made on or after 1 July 2002, nor for applications received more than five months after this date. The Act also extends the rebate eligibility to diesel fuel used in rail transport and marine use for purposes other than propelling road vehicles on public roads, provided such use is in the course of carrying on an enterprise. The application of the Act is subject to specific exclusions, such as diesel fuel used in forestry, which is explicitly excluded from rebate eligibility. The Act also sets forth different rebate rates for diesel fuel used in primary production and forestry, with the rate for forestry being a fraction of the rate for primary production.

Key Provisions

The Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999 (the Act) introduces significant changes to the Customs Act 1901 and the Excise Act 1901. These amendments primarily concern the definition and application of diesel fuel rebates. Section 1 of the Customs Act 1901 is amended to include any other like fuel of a kind that is prescribed as diesel fuel (Schedule 1, item 1). This amendment ensures a broader scope of what constitutes diesel fuel for rebate purposes. Additionally, rebate for diesel fuel is no longer payable for purchases on or after 1 July 2002, or for applications received more than five months after this date (Schedule 1, items 2 and 3). The Act also expands the definition of diesel fuel use in certain contexts, such as rail transport and marine use, excluding their use for propelling road vehicles on public roads (Schedule 1, items 3 and 4). The Act imposes specific obligations on entities claiming diesel fuel rebates. It mandates that rebates are contingent upon certain conditions being met, such as the date of purchase and the application timing. The definition of 'carrying on an enterprise' is clarified by referencing the Diesel and Alternative Fuels Grants Scheme Act 1999 (Schedule 1, items 7 and 8). The Act also specifies the rates of rebate, detailing how different rates can apply to various uses of diesel fuel, such as primary production and forestry, and how these rates are calculated (Schedule 1, items 6 and 7). Failure to comply with the provisions of the Act can result in civil or criminal consequences. While the Act does not explicitly state penalties for non-compliance, it is reasonable to infer that breaches could lead to fines or legal action under the general provisions of the Customs Act 1901 and the Excise Act 1901. The maximum penalties for breaches of these Acts can be severe, including substantial fines and potential imprisonment, depending on the nature and severity of the offence.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.