Diesel Fuel Tax Amendment Act (No. 1) 1982
No. 109 of 1982
An Act to amend the Diesel Fuel Tax Act (No. 1) 1957
[Assented to 5 November 1982]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Diesel Fuel Tax Amendment Act (No. 1) 1982.
(2) The Diesel Fuel Tax Act (No. 1) 19571 is in this Act referred to as the Principal Act.
Commencement
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.
Imposition of tax
3. Section 5 of the Principal Act is amended—
(a) by omitting from sub-section (1) “who is not the holder of a certificate” and substituting “who was not, immediately before the
commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982, the holder of a certificate”; and
(b) by adding at the end thereof the following sub-section:
“(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.”.
NOTE
1. No. 96, 1957, as amended. For previous amendments, see No. 60, 1965; No. 93, 1966; No. 79, 1970; No. 105, 1971; No. 26,1972; No. 143, 1973; No. 216, 1973 (as amended by No. 20, 1974); and No. 87, 1977.
Overview
The Diesel Fuel Tax Amendment Act (No. 1) 1982 was enacted to address specific issues identified in the existing tax regime concerning diesel fuel. The legislation was introduced to amend the Diesel Fuel Tax Act (No. 1) 1957, and it was assented to on 5 November 1982. This Act was passed by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, highlighting its significance at the federal level. The primary aim of this amendment was to refine the conditions under which the diesel fuel tax applied, particularly by altering the criteria for tax exemption and clarifying the tax treatment of diesel fuel for home consumption. By enacting this legislation, the Parliament sought to ensure a more precise and equitable application of the diesel fuel tax, addressing potential gaps and ambiguities in the original Act.
Scope and Application
The Diesel Fuel Tax Amendment Act (No. 1) 1982 amends the Diesel Fuel Tax Act (No. 1) 1957 and applies to all entities and persons who are subject to the provisions of the Principal Act, specifically those involved in the supply and use of diesel fuel. The Act imposes a tax on diesel fuel in certain circumstances, with an amendment clarifying that the tax does not apply to diesel fuel entered for home consumption after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982. The amendment also modifies the conditions under which the tax applies by adjusting the criteria for certificate holders. Geographically, the Act has a Commonwealth reach, applying across Australia as per the legislative framework established by the Principal Act. While the Act itself delineates specific provisions and amendments, its application may be further defined or extended through subordinate instruments, which may provide additional regulations or clarifications regarding the implementation and enforcement of the tax.
Key Provisions
The Diesel Fuel Tax Amendment Act (No. 1) 1982 amends the Diesel Fuel Tax Act (No. 1) 1957, with several significant changes detailed in its operative sections. Section 5 of the Principal Act, for instance, has been modified to alter the conditions under which tax is imposed on diesel fuel. Specifically, sub-section (1) now excludes individuals who were not holders of a certificate immediately before the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982, and sub-section (3) adds an exemption for diesel fuel entered for home consumption following the commencement of that amendment act (section 3(b)). This means that the tax now only applies to those who were certificate holders before the specified amendment act's commencement and excludes those using diesel fuel for personal home consumption post the amendment act's commencement.
In terms of obligations, parties governed by this Act must ensure they comply with the new conditions specified in section 5 of the Principal Act. This includes verifying the status of their certificate holdings and the intended use of diesel fuel, particularly in light of the exemption for home consumption. Entities dealing with diesel fuel must also be vigilant about the changes in legislation to avoid inadvertently falling foul of the new requirements. For example, if a business was not a certificate holder before the amendment act came into effect, they must ensure they do not fall under the tax requirements unless they are using diesel fuel for purposes other than home consumption.
Breaching the provisions of this Act can lead to significant consequences. While the Act itself does not detail specific offences or penalties, it is important to note that non-compliance with tax legislation in Australia can lead to a variety of civil and criminal penalties. Typically, such breaches can result in fines, prosecutions, and potential imprisonment depending on the severity and intent of the breach. The maximum penalties can vary widely, but they often include substantial fines and imprisonment terms for serious or repeated offences. Therefore, it is imperative for entities and individuals to adhere strictly to the requirements set forth in the Act to avoid these adverse outcomes.