Diesel Fuel Tax (No. 2)
No. 80 of 1970
An Act to amend the Diesel Fuel Tax Act (No. 2) 1957–1966.
[Assented to 26 October 1970]
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 and citation.
1.—(1.) This Act may be cited as the Diesel Fuel Tax Act (No. 2) 1970.
(2.) The Diesel Fuel Tax Act (No. 2) 1957–1966 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Diesel Fuel Tax Act (No. 2) 1957–1970.
Commencement.
2. This Act shall be deemed to have come into operation on the nineteenth day of August, One thousand nine hundred and seventy.
Definitions.
3. Section 3 of the Principal Act is amended by adding at the end thereof the following definitions:—
“‘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. Section 6 of the Principal Act is repealed and the following section inserted in its stead:—
“6. 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 the eighteenth day of August, One thousand nine hundred and sixty-five—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 the eighteenth day of August, One thousand nine hundred and sixty-five, and before the nineteenth day of August, One thousand nine hundred and seventy—Twelve and one-half cents per gallon; or
(c) in any other case—Fifteen and one-half cents per gallon.”.
Overview
The Diesel Fuel Tax (No. 2) Act 1970 was enacted to amend the existing Diesel Fuel Tax Act (No. 2) 1957–1966, addressing the need to update the tax rates applicable to diesel fuel. This Act was introduced to ensure the tax system remained current and effective in its application. Enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, the legislation aimed to provide a clear and updated structure for taxing diesel fuel, aligning with the evolving economic conditions and fiscal requirements of the time. The policy objective was to establish a more equitable and reflective tax rate structure for diesel fuel entering the Australian market under the Customs Act and the Excise Act.
Scope and Application
The Diesel Fuel Tax Act (No. 2) 1970 applies to diesel fuel and the entities involved in its production, importation, and consumption within Australia. The Act amends the Diesel Fuel Tax Act (No. 2) 1957–1966, and it specifically addresses the tax rates applicable to diesel fuel entered for home consumption under the Customs Act or the Excise Act. The legislation targets the fuel industry and transactions involving diesel fuel, with different tax rates applied based on the date of entry for home consumption. The Act's jurisdictional reach is national, applying across the Commonwealth of Australia. There are no specific exclusions or exemptions mentioned in the provided text, although the application of the Act may be subject to further clarification or modification through subordinate instruments or regulations.
Key Provisions
The Diesel Fuel Tax Act (No. 2) 1970 introduces amendments to the existing Diesel Fuel Tax Act (No. 2) 1957–1966, effective from 19 August 1970. The Act provides new definitions, modifies the rate of tax imposed on diesel fuel, and repeals and replaces certain sections of the Principal Act. Under section 3, the Act includes definitions for "the Customs Act" and "the Excise Act," ensuring clarity and consistency in the application of these terms throughout the legislation.
The Act imposes specific obligations on parties involved in the use or consumption of diesel fuel. For example, section 6 sets the rate of tax at different levels based on the date the diesel fuel was entered for home consumption under the Customs Act or the Excise Act. The tax rates are Ten cents per gallon for fuel entered before 18 August 1965, Twelve and one-half cents per gallon for fuel entered between 18 August 1965 and 18 August 1970, and Fifteen and one-half cents per gallon for all other cases. This tiered approach reflects a progressive taxation system designed to capture the economic value of diesel fuel more accurately over different periods.
In terms of compliance, the Act requires all parties to accurately report and pay the appropriate tax rates on diesel fuel based on the specified entry dates. Failure to comply with these provisions may lead to legal consequences. The Act does not explicitly state penalties or consequences for non-compliance, but it is reasonable to infer that breaches could result in fines, interest on unpaid taxes, or other civil and criminal sanctions as prescribed under the broader tax framework of Australia. The specific penalties would depend on the severity of the breach and the applicable tax laws at the time.