EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 19
EXCISE REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for Industry and Commerce.
Section 9 of the Customs and Excise Amendment Act 1983 inserts a new section 78A into the Excise Act 1901 to provide -
(a) for the rate of rebate on diesel fuel to be as prescribed by the regulations; and
(b) for regulations made under the Excise Act 1901, for the purposes of section 78A of that Act, and made within 6 months commencing at 8pm in the Australian Capital Territory on 23 August 1983 to have effect from that time.
The Regulations amend the Excise Regulations to:
(a) prescribe the rate at which rebate on diesel fuel will be paid; and
(b) ensure that applications for diesel fuel rebate shall be made in accordance with such requirements as specified in the Excise Regulations.
The Regulations are explained in further detail as follows:
Regulation 1 provides that regulation 4 shall be deemed to have taken effect from the commencement of section 9 of the Customs and Excise Amendment Act 1983.
Regulation 2 amends regulations 51 and 52 of the Excise Regulations to provide that the requirements set out in those regulations apply equally to applications for rebate of excise duty on diesel fuel.
Regulation 3 inserts a new regulation 53 into the regulations which prescribes that, for the purposes of sub-section 78A(5) of the Excise Act 1901, the rate of rebate in respect of any diesel fuel to be $0.07155 per litre.
Overview
The Excise Regulations (Amendment) Statutory Rules 1984 were enacted to implement changes introduced by the Customs and Excise Amendment Act 1983, specifically addressing the rebate on diesel fuel under the Excise Act 1901. This legislative amendment was introduced to provide a clear framework for the rate of rebate on diesel fuel, ensuring consistency and fairness in the application of excise regulations. The authority to enact these regulations was granted by the Minister of State for Industry and Commerce. The policy objective was to establish a prescribed rate for the rebate on diesel fuel, thereby clarifying the process for rebate applications and ensuring that these applications comply with the specified requirements.
The amendments to the Excise Regulations were intended to ensure that the rebate rate for diesel fuel is set at $0.07155 per litre, as stipulated in the new regulation 53. Furthermore, these regulations aimed to align the application process for diesel fuel rebate with existing requirements for other excise duties, as amended by regulations 51 and 52. The overarching goal was to streamline the administration of excise rebates and provide a transparent mechanism for taxpayers to claim rebates on diesel fuel.
Scope and Application
The Excise Regulations (Amendment) Statutory Rules 1984, issued under the authority of the Minister of State for Industry and Commerce, pertain to the rebate on diesel fuel as prescribed by the Excise Act 1901, following the insertion of a new section 78A by the Customs and Excise Amendment Act 1983. These regulations are applicable to entities and persons who are involved in the manufacture, sale, or transportation of diesel fuel within Australia, thus affecting industries such as transport, agriculture, and manufacturing that rely on diesel fuel. The regulations specify the rate at which rebates on diesel fuel will be paid and establish the requirements for making applications for such rebates. The application of these regulations is effective from the time the relevant section of the Customs and Excise Amendment Act 1983 comes into effect, with a specific commencement time set at 8pm in the Australian Capital Territory on 23 August 1983. The regulations also ensure that any applications for rebate must comply with the stipulated requirements, as amended by the regulations themselves. These rules do not specify any exclusions or exemptions from their application, and their scope is not extended or restricted by any subordinate instruments.
Key Provisions
The main operative sections of this legislation are section 9 of the Customs and Excise Amendment Act 1983 and the amended Excise Regulations. Section 9 of the Amendment Act introduces a new section 78A into the Excise Act 1901, which provides for the rate of rebate on diesel fuel to be set by regulation (section 78A(5)). The Excise Regulations are amended to establish this rebate rate and to ensure that applications for the rebate must comply with the specified requirements. These amendments are set to have effect from the time of the commencement of section 9 of the Amendment Act, which is specified as 8pm in the Australian Capital Territory on 23 August 1983.
The obligations and requirements imposed by this Act and the associated Excise Regulations include the necessity for applications for the diesel fuel rebate to adhere to the specifications outlined in the Excise Regulations. These requirements are intended to standardise and streamline the rebate application process, ensuring that all applicants must follow the same procedures as outlined in regulations 51 and 52 of the Excise Regulations. The new regulation 53 explicitly sets the rebate rate at $0.07155 per litre, which must be applied uniformly to all eligible diesel fuel rebates.
The legislation also imposes specific consequences for any breach of the regulations. While the precise nature of these consequences is not detailed in the provided text, it is clear that compliance is mandatory. Any failure to adhere to the requirements for applying for the diesel fuel rebate, or any incorrect application of the rebate rate, could potentially lead to legal ramifications. The severity of these consequences, including any penalties or civil/criminal actions, is not explicitly stated in the provided excerpt, but it is implied that non-compliance could result in significant repercussions as per the general principles of statutory interpretation and the legal framework governing excise regulations in Australia.