Diesel Fuel Taxation (Administration) Amendment Act 1980
No. 63 of 1980
An Act to amend the Diesel Fuel Taxation (Administration) Act 1957
[Assented to 28 May 1980]
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Diesel Fuel Taxation (Administration) Amendment Act 1980.
(2) The Diesel Fuel Taxation (Administration) Act 1957 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Offences
3. Section 12 of the Principal Act is amended—
(a) by omitting from sub-section (3) “A person” and substituting “Subject to sub-section (3a), a person”; and
(b) by inserting after sub-section (3) the following sub-section:
“(3a) A Collector may, upon application made to him in writing, direct, by writing under his hand, that, in respect of diesel fuel to which this section applies that is used while the direction is in force by the person by whom the application was made, sub-section (3) shall have effect as if the reference in that sub-section to 21 days were a reference to such longer period as is specified in the direction.”.
4. After section 21 of the Principal Act the following section is inserted:
Review of decisions
“21a. An application may be made to the Administrative Appeals Tribunal for a review of—
(a) a refusal by a Collector to give a consent under sub-section 12(2); or
(b) a direction given by a Collector in respect of an application under subsection 12(3a) or the revocation of such a direction, or a refusal by a Collector to give a direction under that sub-section.”.
Formal amendments
5. The Principal Act is amended as set out in the Schedule.
SCHEDULE Section 5
FORMAL AMENDMENTS
Provision | Amendment |
Section 5 | Omit “the fourth day of September, One thousand nine hundred and fifty-seven”, substitute “4 September 1957”. |
Sub-section 9(1) | Omit “One thousand dollars”, substitute “$1,000”. |
Sub-section 9(2) | Omit “Four hundred dollars”, substitute “$400”. |
Paragraph 9(2)(a) | (a) Omit “twelve”, substitute “12”. (b) Omit “the last preceding section”, substitute “section 8”. |
Sub-section 9(3) | Omit “the last preceding sub-section”, substitute “sub-section (2)”. |
Section 12 | Omit “One thousand dollars”, substitute “$1,000”. |
Sub-section 12(3) | Omit “twenty-one”, substitute “21”. |
Sub-section 13(1) | Omit “the last preceding section”, substitute “section 12”. |
Sub-section 13(2) | Omit “the last preceding section”, substitute “section 12”. |
Section 14 | Omit “One hundred dollars”, substitute “$100”. |
Section 15 | Omit “sub-section (4) of section nine of this Act or under sub-section (2) of section thirteen of this Act”, substitute “sub-section 9(4) or 13(2)”. |
Section 16 | (a) Omit “two hundred and fifty-five”, substitute “255”. (b) Omit “nine, eleven or twelve of this Act”, substitute “9, 11 or 12”. |
Section 17 | Omit “One hundred dollars”, substitute “$100”. |
Sub-section 17(2) | Omit “the last preceding sub-section”, substitute “sub-section (1)”. |
Paragraph 18(1)(b) | Omit “the last preceding paragraph”, substitute “paragraph (a)”. |
Sub-section 19(1) | Omit “the last preceding section”, substitute “section 18”. |
Section 20 | Omit “One hundred dollars”, substitute “$100”. |
Section 21 | Omit “One thousand dollars”, substitute “$1,000”. |
Section 22 | Omit “One hundred dollars”, substitute “$100”. |
Overview
The Diesel Fuel Taxation (Administration) Amendment Act 1980 was enacted to modify the administration and enforcement aspects of the Diesel Fuel Taxation (Administration) Act 1957. The Act was passed by the Australian Parliament and received Royal Assent on 28 May 1980, thereby addressing issues and gaps identified in the administration of diesel fuel taxation. The primary objective of this legislation was to update the Principal Act by incorporating formal amendments that reflect current monetary values and clarify certain references within the text. The Act also introduced provisions for the review of decisions made by Collectors regarding diesel fuel taxation matters, thereby enhancing accountability and providing a mechanism for redressal.
Scope and Application
The Diesel Fuel Taxation (Administration) Amendment Act 1980 is a piece of legislation that amends the Diesel Fuel Taxation (Administration) Act 1957, which pertains to the administration of diesel fuel taxation in Australia. The Act applies to all individuals and entities involved in the use, storage, or supply of diesel fuel in the Commonwealth, encompassing various industries and transactions associated with diesel fuel. It provides for the modification of specific provisions within the Principal Act, including the amendment of monetary penalties and references to ensure consistency and clarity. The Act also extends its application through the insertion of new sections, allowing Collectors to issue directions extending the payment period for diesel fuel taxes upon written application, and enabling review of Collectors' decisions by the Administrative Appeals Tribunal. This Act’s formal amendments update certain references and numerical values to reflect contemporary standards and currency.
Key Provisions
The Diesel Fuel Taxation (Administration) Amendment Act 1980 (the 'Act') makes several key amendments to the Diesel Fuel Taxation (Administration) Act 1957 (the 'Principal Act'). Section 3 amends section 12 of the Principal Act to allow a Collector to extend the time limit for certain actions related to diesel fuel, upon application. The Collector can specify a longer period than the standard 21 days under certain conditions. Section 4 introduces a new section 21a, which allows for an application to the Administrative Appeals Tribunal to review certain decisions made by a Collector, such as refusals to give consent or revocation of a direction. The Act also includes formal amendments to various sections of the Principal Act, as detailed in the Schedule. These amendments primarily involve updating monetary figures and section references to reflect current standards.
The obligations and requirements imposed by the Act on parties or entities governed by the Principal Act include the duty of Collectors to process applications for extended time limits and decisions on consents, and to provide reasons for refusals or revocations that can be reviewed by the Administrative Appeals Tribunal. Collectors must also ensure they comply with the updated monetary penalties and section references as per the formal amendments listed in the Schedule. Additionally, any party subject to the Principal Act must adhere to the new provisions regarding the application process and the conditions under which time limits can be extended.
For breaches of the provisions set out in the Act, there are potential criminal and civil consequences. Section 9 of the Principal Act, as amended, provides for penalties for offences such as supplying or possessing diesel fuel without the required tax payment, which can result in fines up to $1,000. Similarly, subsection 13(2) of the Principal Act imposes penalties for contraventions of certain sections, with fines up to $100. Failure to comply with the Act's provisions could lead to legal action, including prosecution for criminal offences and potential fines as stipulated in the amended sections. The precise penalties would depend on the specific breach and the discretion of the court in imposing fines.