DIESEL FUEL TAX (No. 1).
No. 96 of 1957.
An Act to Impose a Tax on certain Diesel Fuel Sold or otherwise Disposed of.
[Assented to 13th December, 1957.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title.
1. This Act may be cited as the Diesel Fuel Tax Act (No. 1) 1957.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Definitions.
3. In this Act—
“certificate” means a certificate issued by the Minister, or a delegate of the Minister, certifying that a person specified in the certificate is a person who requires diesel fuel for use otherwise than in propelling road vehicles on public roads;
“diesel fuel to which this Act applies” means diesel fuel that has been purchased, whether before or after the commencement of this Act, by a person, being the holder of a certificate, at a price which, by virtue of that person being the holder of a certificate, was less than the price that would have been payable if that person had not been the holder of a certificate;
“road vehicle” means a vehicle designed solely or principally for transporting persons, goods or animals by road.
Administration Act to be read with this Act.
4. The Diesel Fuel Taxation (Administration) Act 1957 shall be read as one with this Act.
Imposition of tax.
5.—(1.) Subject to the next succeeding sub-section, a tax at the rate of One shilling per gallon is imposed on diesel fuel to which this Act applies that, after the commencement of this Act, is sold or otherwise disposed of to a person who is not the holder of a certificate.
(2.) Tax is not imposed on diesel fuel by reason of a sale or disposal of that diesel fuel if tax has been imposed on that diesel fuel by reason of a previous sale or disposal of that diesel fuel.
Overview
The Diesel Fuel Tax Act (No. 1) 1957 was enacted to impose a tax on certain diesel fuel sold or disposed of, addressing a gap in the taxation of diesel fuel for non-road vehicle use. This Act was assented to on 13th December 1957 by the Queen, in right of the Commonwealth of Australia, through her Majesty's most Excellent Majesty, the Senate, and the House of Representatives. The primary objective of this Act is to ensure that diesel fuel used in non-road vehicles is appropriately taxed, thereby distinguishing it from the diesel fuel used in propelling road vehicles on public roads. The Act defines terms such as "certificate," "diesel fuel to which this Act applies," and "road vehicle" to clarify the scope of the tax and its application. The Act also stipulates that it should be read in conjunction with the Diesel Fuel Taxation (Administration) Act 1957 to ensure consistent administration and enforcement of the tax.
Scope and Application
The Diesel Fuel Tax Act (No. 1) 1957 applies to any diesel fuel that is sold or otherwise disposed of within the Commonwealth of Australia, with a specific tax imposed on such transactions unless certain conditions are met. The tax is levied at a rate of One shilling per gallon on diesel fuel sold or otherwise disposed of to a person who does not hold a certificate issued by the Minister or a delegate of the Minister. This certificate is required for those who purchase diesel fuel for uses other than propelling road vehicles on public roads. The Act applies to any diesel fuel purchased at a reduced rate due to the holder's certification status, ensuring that the tax is not levied more than once on the same diesel fuel. The administration of this Act is governed in conjunction with the Diesel Fuel Taxation (Administration) Act 1957, which should be read as one with this Act. This legislation targets the sale and disposal of diesel fuel and is applicable to any individual or entity within the Commonwealth of Australia engaged in such transactions, except those who hold the appropriate certificate.
Key Provisions
The main operative sections of the Diesel Fuel Tax Act (No. 1) 1957 are the definitions, the imposition of tax, and the integration with the Diesel Fuel Taxation (Administration) Act 1957. Section 3 provides definitions for key terms such as "certificate," "diesel fuel to which this Act applies," and "road vehicle." Section 5 imposes a tax of one shilling per gallon on diesel fuel sold or disposed of after the commencement of the Act, unless the fuel is sold to a certificate holder. Section 4 states that the Diesel Fuel Taxation (Administration) Act 1957 should be read in conjunction with this Act, indicating that the administrative aspects and procedures outlined in the latter will apply to the tax imposed by this Act.
The obligations and requirements imposed by the Act primarily concern the tax on diesel fuel. Under Section 5, any sale or disposal of diesel fuel to a person who is not a certificate holder is subject to the tax. The Act also specifies that if tax has already been imposed on the diesel fuel in a previous sale or disposal, it will not be taxed again. The Act further requires that a certificate must be obtained by those needing diesel fuel for purposes other than propelling road vehicles on public roads to avoid the tax.
Regarding offences, penalties, or consequences for breach, the Act does not explicitly outline specific offences or penalties within its text. However, the imposition of tax and the requirement to obtain a certificate to avoid tax suggest that failure to comply with these provisions could result in legal consequences. The precise nature of these consequences, including any penalties or enforcement mechanisms, would likely be detailed in the Diesel Fuel Taxation (Administration) Act 1957, which the current Act states should be read in conjunction with this one. Given the historical context of the Act, it is also possible that additional legislation or regulations might have been enacted since 1957 to provide further details on enforcement and penalties.