Diesel Fuel Tax Act (No. 2) 1957

Legislation au C1957A00097 Not in force Act

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Act No. 97 of 1957 as amended

[Note: This Act is repealed by Act No. 118 of 1999]

This compilation was prepared on 14 August 2000
taking into account amendments up to Act No. 118 of 1999

The text of any of those amendments not in force
on that date is appended in the Notes section

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

Contents

1 Short title [see Note 1]...........................

2 Commencement [see Note 1].......................

3 Interpretation.................................

4 Administration Act to be read with this Act...............

5 Imposition of tax...............................

6 Rate of tax..................................

Notes

An Act to Impose a Tax on certain Diesel Fuel used in Road Vehicles on Public Roads

1 Short title [see Note 1]

This Act may be cited as the Diesel Fuel Tax Act (No. 2) 1957.

2 Commencement [see Note 1]

This Act shall come into operation on the day on which it receives Royal Assent.

3 Interpretation

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 by a person, being the holder of a certificate, at a price which, by virtue of that person being a 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.

the Customs Act means the Customs Act 1901 as amended and in force from time to time.

the Excise Act means the Excise Act 1901 as amended and in force from time to time.

4 Administration Act to be read with this Act

The Diesel Fuel Taxation (Administration) Act 1957 shall be read as one with this Act.

5 Imposition of tax

(1) Subject to the next succeeding subsection, a tax is imposed on diesel fuel to which this Act applies that is used in propelling a road vehicle on a public road.

(2) Tax is not imposed on diesel fuel by reason of its being used in propelling a road vehicle on a public road if tax under the Diesel Fuel Tax Act (No. 1) 1957 has been imposed on that diesel fuel by reason of a sale or other disposal of that diesel fuel.

(3) This section does not apply in relation to diesel fuel that is entered for home consumption (within the meaning of the Customs Act or the Excise Act, as the case requires) after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982.

6 Rate of tax

The rate of the tax imposed by this Act is:

(a) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act before 18th August, 1965—Ten cents per gallon;

(b) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 18th August, 1965, and before 19th August, 1970—Twelve and one‑half cents per gallon;

(c) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after the 19th August, 1970, and before 18th August, 1971—Fifteen and one‑half cents per gallon;

(d) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 18th August, 1971, and before 1st July, 1972—Seventeen and one‑half cents per gallon;

(e) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 1st July, 1972, and before 22nd August, 1973—3.85 cents per litre;

(f) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 22 August, 1973 and before 17 August 1977—4.905 cents per litre; or

(g) in any other case—5.155 cents per litre.

Notes to the Diesel Fuel Tax Act (No. 2) 1957

Note 1

The Diesel Fuel Tax Act (No. 2) 1957 as shown in this compilation comprises Act No. 97, 1957 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions

Diesel Fuel Tax Act (No. 2) 1957	97, 1957	13 Dec 1957	13 Dec 1957
Diesel Fuel Tax Act (No. 2) 1965	61, 1965	6 Oct 1965	18 Aug 1965	—
Statute Law Revision (Decimal Currency) Act 1966	93, 1966	29 Oct 1966	1 Dec 1966	—
Diesel Fuel Tax Act (No. 2) 1970	80, 1970	26 Oct 1970	19 Aug 1970	—
Diesel Fuel Tax Act (No. 2) 1971	106, 1971	6 Dec 1971	18 Aug 1971	—
Diesel Fuel Tax Act (No. 2) 1972	27, 1972	17 May 1972	17 May 1972	—
Diesel Fuel Tax Act (No. 2) 1973	144, 1973	22 Nov 1973	22 Aug 1973	—
Statute Law Revision Act 1973	216, 1973	19 Dec 1973	31 Dec 1973	Ss. 9(1) and 10
Diesel Fuel Tax (No. 2) Amendment Act 1977	88, 1977	8 Sept 1977	17 Aug 1977	—
Diesel Fuel Tax Amendment Act (No. 2) 1982	110, 1982	5 Nov 1982	(a)	—
Stautue Stocktake Act 1999	118, 1999	22 Sept 1999	22 Sept 1999	—

(a) Section 2 of the Diesel Fuel Tax Amendment Act (No. 2) 1982 provides as follows:

“2. This Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.”

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted

Provision affected

How affected

S. 3....................	am. No. 80, 1970; No. 216, 1973
S. 5....................	am. No. 61, 1965; No. 216, 1973; No. 110, 1982
S. 6....................	ad. No. 61, 1965
	am. No. 93, 1966
	rs. No. 80, 1970; No. 106, 1971
	am. No. 27, 1972; No. 144, 1973; No. 88, 1977

Overview

The Diesel Fuel Tax Act (No. 2) 1957 was enacted to address the need for a specific tax on diesel fuel used in road vehicles on public roads, which was not adequately covered under the existing tax regime. This Act was introduced by the Australian Parliament and its primary policy objective was to impose a tax on diesel fuel used in propelling road vehicles on public roads, thereby generating revenue for the government while also encouraging more efficient use of diesel fuel. The Act was repealed by the Statute Stocktake Act 1999, which suggests that the policy objectives it served were either achieved or subsumed under subsequent legislation. The Act imposed a tax at varying rates, depending on the date the diesel fuel was entered for home consumption, with the rates adjusted over time through various amendments.

Scope and Application

The Diesel Fuel Tax Act (No. 2) 1957 applies to diesel fuel used in propelling road vehicles on public roads, with a tax imposed on such fuel if it has been purchased at a reduced price due to the holder of a certificate. This Act complements the Diesel Fuel Taxation (Administration) Act 1957 and aims to regulate the taxation of diesel fuel in a specific context. Notably, the tax does not apply to diesel fuel for which tax has already been imposed under the Diesel Fuel Tax Act (No. 1) 1957, nor to diesel fuel entered for home consumption after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982. The tax rates vary based on the date of entry for home consumption, ranging from ten cents per gallon to 5.155 cents per litre, reflecting historical amendments and adjustments over time. The Act has been repealed by the Statute Stocktake Act 1999, which took effect on 22 September 1999.

Key Provisions

The Diesel Fuel Tax Act (No. 2) 1957 imposes a tax on certain diesel fuel used in road vehicles on public roads. This Act is designed to regulate the taxation of diesel fuel, ensuring that those who use it for purposes other than propelling road vehicles on public roads are taxed appropriately. Section 5 (1) specifies that a tax is imposed on diesel fuel that is used in propelling a road vehicle on a public road, provided that the tax has not already been imposed on that diesel fuel by reason of a sale or other disposal of that diesel fuel under the Diesel Fuel Tax Act (No. 1) 1957. Additionally, the Act does not apply to diesel fuel that is entered for home consumption after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982. Section 6 outlines the rate of tax, which varies depending on the date the diesel fuel was entered for home consumption under the Customs Act or the Excise Act. Under the Diesel Fuel Tax Act (No. 2) 1957, certain obligations and requirements are imposed on the parties or entities it governs. The Minister, or a delegate of the Minister, is responsible for issuing certificates that certify that a person requires diesel fuel for use otherwise than in propelling road vehicles on public roads. The rate of tax is determined based on the date the diesel fuel was entered for home consumption, with different rates applying to different periods. The Act also requires that the Diesel Fuel Taxation (Administration) Act 1957 be read as one with this Act, ensuring that the administration of the tax is carried out in accordance with the provisions of both Acts. Breach of the provisions of the Diesel Fuel Tax Act (No. 2) 1957 may result in civil or criminal consequences. However, the Act does not explicitly state the specific offences, penalties, or consequences for breach. It is likely that the administration of the tax and enforcement of the Act would be carried out by the relevant authorities, such as the Australian Taxation Office, in accordance with other applicable legislation. The maximum penalties for breach of the Act would depend on the specific provisions of other legislation that apply to the enforcement of the Act. It is important for parties or entities governed by the Act to ensure compliance with the obligations and requirements imposed by the Act to avoid any potential consequences.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Repeal & Amendment; Offence Provisions; Taxation Law

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