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This is a Bill, not an Act. For current law, see the Acts databases.
1998-99
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Customs and
Excise Amendment (Diesel Fuel Rebate Scheme) Bill
1999
No. ,
1999
(Treasury)
A Bill
for an Act to amend the Customs Act 1901 and the Excise Act 1901,
and for related purposes
ISBN: 0642 404933
Contents
A Bill for an Act to amend the Customs Act 1901
and the Excise Act 1901, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Customs and Excise Amendment (Diesel Fuel
Rebate Scheme) Act 1999.
(1) This Act commences, or is taken to have commenced:
(a) after all the provisions listed in subsection (2) have commenced;
and
(b) on the last day on which any of those provisions commenced.
(2) These are the provisions:
(a) section 1-2 of the A New Tax System (Goods and Services Tax) Act
1999;
(b) section 2 of the A New Tax System (Goods and Services Tax
Imposition—Excise) Act 1999;
(c) section 2 of the A New Tax System (Goods and Services Tax
Imposition—Customs) Act 1999;
(d) section 2 of the A New Tax System (Goods and Services Tax
Imposition—General) Act 1999;
(e) section 2 of the A New Tax System (Goods and Services Tax
Administration) Act 1999.
Subject to section 2, each Act that is specified in a Schedule to this
Act is amended or repealed as set out in the applicable items in the Schedule
concerned, and any other item in a Schedule to this Act has effect according to
its terms.
1 Subsection 4(1)
Insert:
diesel fuel includes any other like fuel of a kind that is
prescribed.
2 After subsection 164(1AA)
Insert:
(1AB) Despite the other provisions of this section, rebate is not
payable:
(a) for a purchase of diesel fuel on or after 1 July 2002; or
(b) as a result of an application received more than 5 months after 1 July
2002.
3 After paragraph
164(1)(aa)
Insert:
(ab) in rail transport (otherwise than for the purpose of propelling a
road vehicle on a public road) in the course of carrying on an
enterprise;
(ac) in marine use (otherwise than for the purpose of propelling a road
vehicle on a public road) in the course of carrying on an enterprise;
4 Subsection 164(5)
Omit “subsection (5AA)”, substitute “subsections (5AA)
and (5AC)”.
5 After paragraph 164(5)(b)
Insert:
(ba) in the case of paragraph (1)(ab)—the amount per litre of duty
paid on the diesel fuel;
(bb) in the case of paragraph (1)(ac)—the amount per litre of duty
paid on the diesel fuel;
6 After subsection 164(5A)
Insert:
(5AAA) A declaration under subsection (5A) in relation to use of diesel
fuel in a manner referred to in paragraph (1)(aa) may declare different rates
for:
(a) use of diesel fuel in primary production other than forestry;
and
(b) use of diesel fuel in forestry.
However, the rate declared for use of diesel fuel in forestry must be
35/43 of the rate
declared for use of diesel fuel in primary production other than
forestry.
(5AAB) If such different rates are declared, subsections (5AA) and (5AC)
have effect as if the 2 uses of diesel fuel referred to in this subsection were
uses separately referred to in their own paragraphs in subsection (1).
7 After subsection 164(5AB)
Insert:
(5AC) The rate of rebate payable under subsection (1) to a person in
respect of any diesel fuel purchased by the person for use in a manner referred
to in more than one paragraph of that subsection is:
(a) if the rates of rebate under subsection (5) or (5A) in relation to
each of those paragraphs are the same—the rate of rebate in relation to
any of those paragraphs; or
(b) if the rates of rebate under subsection (5) or (5A) in relation to
each of those paragraphs are not the same—the highest rate of rebate in
relation to any of those paragraphs.
The reference in subsection (5AA) to a paragraph of subsection (1) is taken
to be a reference to any one of those paragraphs to which that rate of rebate
relates.
8 Subsection 164(7)
Insert:
carrying on an enterprise has the same meaning as in the
Diesel and Alternative Fuels Grants Scheme Act 1999.
9 Subsection 164(7)
Insert:
marine use includes the use of vessels in or on fresh water,
but does not include any use relating to forestry.
10 Subsection 164(7)
Insert:
rail transport includes light rail transport and transport by
tram, but does not include any rail transport relating to
forestry.
1 Subsection 4(1)
Insert:
diesel fuel includes any other like fuel of a kind that is
prescribed.
2 After subsection 78A(1AA)
Insert:
(1AB) Despite the other provisions of this section, rebate is not
payable:
(a) for a purchase of diesel fuel on or after 1 July 2002; or
(b) as a result of an application received more than 5 months after 1 July
2002.
3 After paragraph
78A(1)(aa)
Insert:
(ab) in rail transport (otherwise than for the purpose of propelling a
road vehicle on a public road) in the course of carrying on an
enterprise;
(ac) in marine use (otherwise than for the purpose of propelling a road
vehicle on a public road) in the course of carrying on an enterprise;
4 Subsection 78A(5)
Omit “subsection (5AA)”, substitute “subsections (5AA)
and (5AC)”.
5 After paragraph 78A(5)(b)
Insert:
(ba) in the case of paragraph (1)(ab)—the amount per litre of duty
paid on the diesel fuel;
(bb) in the case of paragraph (1)(ac)—the amount per litre of duty
paid on the diesel fuel;
6 After subsection 78A(5A)
Insert:
(5AAA) A declaration under subsection (5A) in relation to use of diesel
fuel in a manner referred to in paragraph (1)(aa) may declare different rates
for:
(a) use of diesel fuel in primary production other than forestry;
and
(b) use of diesel fuel in forestry.
However, the rate declared for use of diesel fuel in forestry must be
35/43 of the rate
declared for use of diesel fuel in primary production other than
forestry.
(5AAB) If such different rates are declared, subsections (5AA) and (5AC)
have effect as if the 2 uses of diesel fuel referred to in this subsection were
uses separately referred to in their own paragraphs in subsection (1).
7 After subsection 78A(5AB)
Insert:
(5AC) The rate of rebate payable under subsection (1) to a person in
respect of any diesel fuel purchased by the person for use in a manner referred
to in more than one paragraph of that subsection is:
(a) if the rates of rebate under subsection (5) or (5A) in relation to
each of those paragraphs are the same—the rate of rebate in relation to
any of those paragraphs; or
(b) if the rates of rebate under subsection (5) or (5A) in relation to
each of those paragraphs are not the same—the highest rate of rebate in
relation to any of those paragraphs.
The reference in subsection (5AA) to a paragraph of subsection (1) is taken
to be a reference to any one of those paragraphs to which that rate of rebate
relates.
8 Subsection 78A(7)
Omit “mining operations, primary
production”, substitute “marine use,
mining operations, primary production, rail
transport”.
9 At the end of section 78A
Add:
(8) In this section:
carrying on an enterprise has the same meaning as in the
Diesel and Alternative Fuels Grants Scheme Act 1999.