EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 18
CUSTOMS REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for Industry and Commerce.
Section 6 of the Customs and Excise Amendment Act 1983 amends sub-section 164(5) of the Customs Act 1901 to provide -
(a) for the rate of rebate on diesel fuel to be as prescribed by the regulations; and
(b) for regulations made under the Customs Act 1901 for the purposes of section 164 of that Act and made within 6 months commencing at 8 pm on 23 August 1983 to have effect from that time.
The Regulations amend the Customs Regulations to:
(a) prescribe the rate at which rebate on diesel fuel will be paid; and
(b) ensure that applications for diesel fuel rebate shall be made in accordance with such requirements as are specified in the Regulations.
The Regulations are explained in further detail as follows:
Regulation 1 provides that regulation 3 shall be deemed to have taken effect from the commencement of section 6 of the Customs and Excise Amendment Act 1983. This was 8 pm by standard time in the Australian Capital Territory on 3 August 1983.
Regulation 2 amends regulation 128 of the Customs Regulations to provide that the requirements set out in that regulation apply equally to applications for rebate of Customs duty on diesel fuel.
Regulation 3 inserts a new Regulation 128C which prescribes, for the purposes of sub-section 164(5) of the Customs Act 1901, the rate of rebate in respect of any diesel fuel to be $0.07155 per litre.