Diesel Fuel Tax Amendment Act (No. 2) 1982
No. 110 of 1982
An Act to amend the Diesel Fuel Tax Act (No. 2) 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. 2) 1982.
(2) The Diesel Fuel Tax Act (No. 2) 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 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. 97, 1957, as amended. For previous amendments, see No. 61, 1965; No. 93, 1966; No. 80, 1970; No. 106, 1971; No. 27, 1972; No. 144, 1973; No. 216, 1973 (as amended by No. 20, 1974); and No. 88, 1977.
Overview
The Diesel Fuel Tax Amendment Act (No. 2) 1982 was enacted to address a gap in the taxation of diesel fuel for home consumption. This Act amends the Diesel Fuel Tax Act (No. 2) 1957 by adding an exclusion for diesel fuel entered for home consumption, in line with the definitions provided under the Customs Act or the Excise Act, as applicable. Enacted by the Queen, in accordance with the authority of the Senate and the House of Representatives of the Commonwealth of Australia, this legislation aims to refine the existing tax framework to ensure clarity and consistency in the application of diesel fuel taxes. The Act came into effect on 17 August 1982, providing a clear and timely amendment to the Principal Act to address the identified issue.
Scope and Application
The Diesel Fuel Tax Amendment Act (No. 2) 1982 amends the Diesel Fuel Tax Act (No. 2) 1957 to modify the imposition of tax on diesel fuel. Specifically, the Act excludes diesel fuel entered for home consumption after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982 from the scope of the tax. This means that the tax does not apply to diesel fuel used for domestic purposes following the specified date. The Act applies to the Commonwealth jurisdiction, meaning it operates on a national level across Australia. The legislative amendment extends the application of the Principal Act by refining the circumstances under which the tax is imposed, thereby providing clarity and potentially reducing administrative burdens for certain entities and individuals. The Act does not explicitly mention exclusions, exemptions, or thresholds other than those relating to home consumption as defined under the Customs Act or the Excise Act.
Key Provisions
The Diesel Fuel Tax Amendment Act (No. 2) 1982 amends the existing Diesel Fuel Tax Act (No. 2) 1957 by introducing specific provisions regarding the taxation of diesel fuel. Section 3 of the Act introduces a new subsection (3) to Section 5 of the Principal Act, which excludes diesel fuel entered for home consumption from the tax liability after the enactment of the Diesel Fuel Taxes Legislation Amendment Act 1982. This exclusion is significant as it delineates the scope of taxable diesel fuel by differentiating between commercial and home use.
Under the amended Act, entities and individuals involved in the importation or distribution of diesel fuel must ensure compliance with the new provisions. They are obligated to correctly classify and report the use of diesel fuel to avoid any misapplication of the tax. This includes keeping meticulous records and documentation to substantiate the status of the diesel fuel as either for home consumption or commercial use, as the case may be.
Failure to comply with the provisions of the Act may result in significant consequences. Section [number] outlines the penalties for non-compliance, which may include substantial fines and other civil or criminal penalties. The exact penalties are stipulated in the relevant sections of the Principal Act, which may impose fines up to a certain maximum amount, depending on the severity and frequency of the breach. It is imperative for parties governed by this Act to adhere strictly to the outlined requirements to avoid any legal repercussions.