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This is a Bill, not an Act. For current law, see the Acts databases.

CLEAN ENERGY (FUEL TAX LEGISLATION AMENDMENT) BILL 2011

2010-2011
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Clean Energy (Fuel Tax Legislation
Amendment) Bill 2011
No. , 2011
(Treasury)
A Bill for an Act to amend fuel tax legislation, and
for related purposes
i Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
Contents
1 Short
title
...........................................................................................
1
2 Commencement
.................................................................................
1
3 Schedule(s)
........................................................................................
2
Schedule 1--Fuel tax credits
3
Part 1--Amendments
3
Fuel Tax Act 2006
3
Fuel Tax (Consequential and Transitional Provisions) Act 2006
22
Part 2--Application of amendments
23
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 1
A Bill for an Act to amend fuel tax legislation, and
1
for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act may be cited as the Clean Energy (Fuel Tax Legislation
5
Amendment) Act 2011.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
Commencement information
Column 1
Column 2
Column 3
Provision(s)
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
1 July 2012.
However, the provision(s) do not commence
at all if section 3 of the Clean Energy Act
2011 does not commence on or before 1 July
2012.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedule(s)
7
Each Act that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
12
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 3
Schedule 1--Fuel tax credits
1
Part 1--Amendments
2
Fuel Tax Act 2006
3
1 Section 2-1
4
Omit:
5
This Act provides a single system of fuel tax credits. Fuel tax
6
credits are paid to reduce or remove the incidence of fuel tax levied
7
on taxable fuels, ensuring that, generally, fuel tax is effectively
8
only applied to:
9
(a) fuel used in private vehicles and for certain other private
10
purposes; and
11
(b) fuel used on-road in light vehicles for business purposes.
12
substitute:
13
This Act provides a single system of fuel tax credits. Fuel tax
14
credits are paid to reduce the incidence of fuel tax levied on taxable
15
fuels, ensuring that, generally, fuel tax is effectively only applied
16
to:
17
(a) fuel used in private vehicles and for certain other private
18
purposes; and
19
(b) fuel used on-road in light vehicles for business purposes.
20
For fuel that is not
*
covered by the Opt-in Scheme, the fuel tax
21
credit entitlement is (with some exceptions) reduced by an amount
22
equivalent to what the carbon price on the fuel emissions would be
23
(if those emissions were subject to a carbon price). For fuel that is
24
covered by that Scheme, the entitlement is not so reduced.
25
Fuel tax credits are also provided for fuel for use in aircraft if the
26
fuel is covered by the Opt-in Scheme. The amount of the credit is
27
limited to the carbon component rate that was factored into the rate
28
of fuel tax.
29
2 Subsection 40-5(2)
30
Omit "reduce or remove", substitute "reduce".
31
Schedule 1 Fuel tax credits
Part 1 Amendments
4 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
3 At the end of section 40-5 (after the note)
1
Add:
2
(3) For fuel that is not
*
covered by the Opt-in Scheme, your fuel tax
3
credit entitlement is (with some exceptions) reduced by an amount
4
equivalent to what the carbon price on the fuel emissions would be
5
(if those emissions were subject to a carbon price). For fuel that is
6
covered by that Scheme, your entitlement is not so reduced.
7
(4) Fuel tax credits are also provided for fuel for use in aircraft if the
8
fuel is
*
covered by the Opt-in Scheme. The amount of the credit is
9
limited to the carbon component rate that was factored into the rate
10
of fuel tax.
11
4 Section 41-1
12
Omit:
13
(d)
the fuel is for use in aircraft.
14
substitute:
15
(d)
the fuel is for use in aircraft, and is not covered by
16
the Opt-in Scheme.
17
5 Paragraph 41-5(3)(b)
18
Omit "vehicle (or vessel)", substitute "vehicle, vessel or aircraft".
19
6 Subparagraph 41-25(2)(a)(ii)
20
Omit "agricultural property", substitute "
*
agricultural property".
21
7 Section 41-30 (heading)
22
Repeal the heading, substitute:
23
41-30 No fuel tax credit for fuel to be used in aircraft, unless the fuel
24
is covered by the Opt-in Scheme
25
8 Section 41-30
26
Omit "You", substitute "(1) You".
27
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 5
9 At the end of section 41-30
1
Add:
2
(2) However, subsection (1) does not apply if the fuel is
*
covered by
3
the Opt-in Scheme.
4
10 Section 43-1
5
Omit:
6
The amount of your credit for taxable fuel is the amount of fuel tax
7
that was payable on the fuel, reduced to take account of certain
8
grants and subsidies that were payable in respect of the fuel (as the
9
grants or subsidies reduced the amount of fuel tax that effectively
10
applied to the fuel).
11
substitute:
12
The amount of your credit for taxable fuel is the amount of fuel tax
13
that was payable on the fuel:
14
(a)
reduced to take account of certain grants and
15
subsidies that were payable in respect of the fuel
16
(as the grants or subsidies reduced the amount of
17
fuel tax that effectively applied to the fuel); and
18
(b)
for fuel that is not covered by the Opt-in Scheme--
19
reduced (with some exceptions) to take account of
20
what the carbon price on the fuel emissions would
21
be (if those emissions were subject to a carbon
22
price).
23
For fuel for use in aircraft that is covered by the Opt-in Scheme,
24
the amount of the credit is reduced so that it is limited to the carbon
25
component rate that was factored into the rate of fuel tax.
26
11 Subsection 43-5(1)
27
Repeal the subsection, substitute:
28
(1)
The
*
amount of your fuel tax credit for taxable fuel is the amount
29
(but not below nil) worked out using the following formula:
30
Schedule 1 Fuel tax credits
Part 1 Amendments
6 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
*
*
*
*
Amount of effective fuel tax
Amount of carbon reduction
-
1
Note:
The amount of the credit might be reduced under section 43-10 or
2
43-11.
3
12 After section 43-7
4
Insert:
5
43-8 Working out amount of carbon reduction
6
Amount of carbon reduction: general rule
7
(1) Subject to subsections (3) and (4), the
*
amount of carbon
8
reduction that applies to a particular quantity of taxable fuel you
9
acquire, manufacture or import is worked out, to 3 decimal places
10
(rounding up if the fourth decimal place is 5 or more), using the
11
following formula:
12
Quantity of fuel
Carbon price
Carbon emission rate
×
×
13
where:
14
carbon emission rate means:
15
(a) if the fuel is gasoline--0.0024; or
16
(b) if the fuel is LPG--0.0016; or
17
(c) if the fuel is LNG--0.0029; or
18
(d) if the fuel is CNG--0.0029; or
19
(e) if the fuel is denatured ethanol for use in an internal
20
combustion engine--nil; or
21
(f) if the fuel is biodiesel or renewable diesel--nil; or
22
(g) for any other taxable fuel (other than a blend of taxable
23
fuels)--0.0027.
24
Note:
If the fuel is a blend, see subsection (3).
25
carbon price means:
26
(a) if you acquire, manufacture or import the fuel in the financial
27
year starting on 1 July 2012--2,300 cents; or
28
(b) if you acquire, manufacture or import the fuel in the financial
29
year starting on 1 July 2013--2,415 cents; or
30
(c) if you acquire, manufacture or import the fuel in the financial
31
year starting on 1 July 2014--2,540 cents; or
32
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 7
(d) if you acquire, manufacture or import the fuel in the
1
*
half-year starting on 1 July 2015 or a later half-year--the
2
amount that applies to that half-year under subsection (2).
3
quantity of fuel means:
4
(a) unless paragraph (b) applies--the number of litres of the fuel;
5
or
6
(b) if the fuel is LNG or CNG--the number of kilograms of the
7
fuel.
8
Carbon price for half-years starting on or after 1 July 2015
9
(2) For the purpose of paragraph (d) of the definition of carbon price
10
in subsection (1), the amount that applies to a
*
half-year is the
11
amount that:
12
(a) is worked out under section 196 of the Clean Energy Act
13
2011 taking account of auctions conducted in the 6 months
14
ending at the end of:
15
(i) the last May before the start of the half-year, if the
16
half-year starts on 1 July (in 2015 or a later year); or
17
(ii) the last November before the start of the half-year, if the
18
half-year starts on 1 January (in 2016 or a later year);
19
and
20
(b) is the first amount that is worked out in that way for those 6
21
months and published under that section.
22
Amount of carbon reduction: blends
23
(3) If the fuel is a blend of 2 or more kinds of taxable fuel (the
24
constituent fuels), the
*
amount of carbon reduction that applies to
25
the blend is to be worked out as follows:
26
(a) work out the quantity of each of the constituent fuels that is
27
included in the blend;
28
(b) work out the amount of carbon reduction that would apply to
29
each of those quantities of the constituent fuels;
30
(c) the amount of carbon reduction that applies to the blend is the
31
sum of the amounts worked out under paragraph (b).
32
Situations in which no carbon reduction applies
33
(4)
The
*
amount of carbon reduction that applies to the fuel is nil to
34
the extent that:
35
Schedule 1 Fuel tax credits
Part 1 Amendments
8 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
(a) the fuel is
*
covered by the Opt-in Scheme; or
1
(b) you acquire, manufacture or import the fuel for use in:
2
(i)
*
agriculture; or
3
(ii)
*
fishing operations; or
4
(iii)
*
forestry; or
5
(c) you acquire, manufacture or import the fuel for use in a
6
vehicle with a gross vehicle mass of more than 4.5 tonnes
7
travelling on a public road; or
8
(d) you acquire, manufacture or import the fuel for use otherwise
9
than by combustion of the fuel.
10
13 Section 43-10 (heading)
11
Repeal the heading, substitute:
12
43-10 Reducing the amount of your fuel tax credit: fuel other than
13
for use in aircraft
14
14 Before the heading to subsection 43-10(1)
15
Insert:
16
Fuel to which this section applies
17
(1A) This section applies to taxable fuel other than fuel that you acquire,
18
manufacture or import for use in aircraft.
19
15 At the end of Subdivision 43-A
20
Add:
21
43-11 Reducing the amount of your fuel tax credit: fuel for use in
22
aircraft
23
Fuel to which this section applies
24
(1) This section applies to taxable fuel that you acquire, manufacture
25
or import for use in aircraft if the fuel is
*
covered by the Opt-in
26
Scheme.
27
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 9
Reduction so that credits only cover carbon component rate of fuel
1
tax
2
(2)
The
*
amount of your fuel tax credit for the taxable fuel is reduced
3
by the amount of fuel tax that would have been payable by you on
4
the fuel if the carbon component rate that applied under whichever
5
of sections 6FA and 6FB of the Excise Tariff Act 1921 affected the
6
rate of fuel tax on the fuel had instead been nil.
7
Note:
The reference to sections 6FA and 6FB of the Excise Tariff Act 1921
8
includes a reference to those sections as they have effect in relation to
9
rates of duties of customs because of section 19A of the Customs
10
Tariff Act 1995.
11
16 At the end of Division 43
12
Add:
13
Subdivision 43-B--Definitions of agriculture, fishing
14
operations, forestry and related expressions
15
43-15 Agriculture
16
(1) Subject to subsection (2), the expression agriculture means:
17
(a) the cultivation of the soil; or
18
(b) the cultivation or gathering in of crops; or
19
(c) the rearing of
*
livestock; or
20
(d)
viticulture,
*
horticulture, pasturage or apiculture;
21
and includes:
22
(e)
a
*
livestock activity; and
23
(f)
an
*
agricultural soil/water activity; and
24
(g)
an
*
agricultural construction activity; and
25
(h)
an
*
agricultural waste activity; and
26
(i)
a
*
sundry agricultural activity.
27
(2)
The
expression
agriculture does not include:
28
(a)
*
fishing operations or
*
forestry; or
29
(b) an activity referred to in subsection (1) (other than hunting or
30
trapping that is conducted for the purposes of a business,
31
including the storage of any carcasses or skins obtained from
32
the hunting or trapping) unless the activity is conducted for
33
Schedule 1 Fuel tax credits
Part 1 Amendments
10 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
the purposes of, or for purposes that will directly benefit, a
1
business conducted to obtain produce for sale.
2
43-20 Livestock activity and livestock
3
Livestock activity
4
(1)
The
expression
livestock activity means:
5
(a) the shearing or cutting of hair or fleece of
*
livestock, or the
6
milking of livestock, on an
*
agricultural property; or
7
(b) the transporting of livestock to an agricultural property:
8
(i) for the purpose of rearing; or
9
(ii) for the purpose of agistment; or
10
(c) the return journey from a place referred to in paragraph (b) of
11
the vehicles or equipment used in transporting the livestock,
12
if that journey is for the purpose of:
13
(i) a further transportation of livestock as mentioned in
14
paragraph (b); or
15
(ii) backloading raw materials or consumables for use in a
16
*
core agricultural activity; or
17
(d) the mustering of livestock:
18
(i) by a person who conducts a core agricultural activity; or
19
(ii) by a person contracted by that person to conduct the
20
mustering;
21
on the agricultural property where the core agricultural
22
activity is conducted.
23
Note:
The agricultural activities referred to in paragraph (d) are given an
24
expanded meaning by subsection 43-45(2).
25
Livestock
26
(2)
The
expression
livestock includes any animal reared for the
27
production of food, fibres, skins, fur or feathers, or for its use in the
28
farming of land.
29
43-25 Agricultural soil/water activity
30
The
expression
agricultural soil/water activity means:
31
(a) any activity conducted for the purpose of soil or water
32
conservation:
33
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 11
(i) by a person who conducts a
*
core agricultural activity;
1
or
2
(ii) by a person contracted by that person to conduct the
3
first-mentioned activity;
4
on
the
*
agricultural property where the core agricultural
5
activity is conducted; or
6
(b) searching for ground water solely for use in an
*
agricultural
7
activity, or the construction or maintenance of facilities for
8
the extraction of such water, solely for that use, if the
9
searching, construction or maintenance:
10
(i) is conducted on an agricultural property where a core
11
agricultural activity is conducted, or at a place adjacent
12
to that property; and
13
(ii) is conducted by the person who conducts the
14
first-mentioned agricultural activity or by a person
15
contracted by that person to conduct the searching,
16
construction or maintenance; or
17
(c) any activity conducted for the purposes of soil or water
18
conservation:
19
(i) by a person who conducts a core agricultural activity
20
within an
*
approved catchment area; or
21
(ii) by a person contracted by that person to conduct the
22
first-mentioned activity;
23
within the approved catchment area; or
24
(d) the pumping of water solely for use in an agricultural activity
25
if the pumping is conducted:
26
(i) on an agricultural property where a core agricultural
27
activity is conducted, or at a place adjacent to that
28
property; and
29
(ii) by the person who conducts the first-mentioned
30
agricultural activity or by a person contracted by that
31
person to conduct the pumping, other than a person so
32
contracted that is a
*
public authority; or
33
(e) the supply of water solely for use in an agricultural activity
34
if:
35
(i) the supply is to an agricultural property where a core
36
agricultural activity is conducted; and
37
(ii) the water comes from that property or a place adjacent
38
to that property; and
39
Schedule 1 Fuel tax credits
Part 1 Amendments
12 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
(iii) the supply is conducted by the person who conducts the
1
first-mentioned agricultural activity or by a person
2
contracted by that person to conduct the supply, other
3
than a person so contracted that is a public authority.
4
Note:
The agricultural activities referred to in the above paragraphs are
5
given an expanded meaning by subsection 43-45(2).
6
43-30 Agricultural construction activity
7
The
expression
agricultural construction activity means:
8
(a) the construction or maintenance of fences:
9
(i) by a person who conducts a
*
core agricultural activity;
10
or
11
(ii) by a person contracted by that person to conduct the
12
construction or maintenance;
13
on
the
*
agricultural property where the core agricultural
14
activity is conducted; or
15
(b) the construction or maintenance of firebreaks:
16
(i) by a person who conducts a core agricultural activity; or
17
(ii) by a person contracted by that person to conduct the
18
construction or maintenance;
19
on the agricultural property where the core agricultural
20
activity is conducted or at a place adjacent to that property; or
21
(c) the construction or maintenance of sheds, pens, silos or silage
22
pits for use in an
*
agricultural activity if the construction or
23
maintenance is conducted:
24
(i) on an agricultural property where a core agricultural
25
activity is conducted; and
26
(ii) by the person who conducts the first-mentioned
27
agricultural activity or by a person contracted by that
28
person to conduct the construction or maintenance; or
29
(d) the construction or maintenance of dams, water tanks, water
30
troughs, water channels, irrigation systems or drainage
31
systems, including (but not limited to) water pipes and water
32
piping, for use in a core agricultural activity if the
33
construction or maintenance is conducted:
34
(i) on the agricultural property where the core agricultural
35
activity is conducted; and
36
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 13
(ii) by the person who conducts the core agricultural
1
activity or by a person contracted by that person to
2
conduct the construction or maintenance; or
3
(e) the conducting of
*
earthworks for use in a core agricultural
4
activity if the earthworks are conducted:
5
(i) on the agricultural property where the core agricultural
6
activity is conducted; and
7
(ii) by the person who conducts the core agricultural
8
activity or by a person contracted by that person to
9
conduct the earthworks.
10
Note:
The agricultural activities referred to in the above paragraphs are
11
given an expanded meaning by subsection 43-45(2).
12
43-35 Agricultural waste activity
13
The
expression
agricultural waste activity means:
14
(a) the removal of waste products of an
*
agricultural activity
15
from the
*
agricultural property where the activity is
16
conducted; or
17
(b) the disposal of waste products of an agricultural activity on
18
the agricultural property where the activity is conducted.
19
43-40 Sundry agricultural activity
20
The
expression
sundry agricultural activity means:
21
(a) frost abatement on an
*
agricultural property; or
22
(b) hay baling on the agricultural property where the hay was
23
cultivated; or
24
(c) the planting or tending of trees on an agricultural property
25
otherwise than for the purpose of felling; or
26
(d) firefighting activities conducted:
27
(i) by a person who conducts a
*
core agricultural activity;
28
or
29
(ii) by a person contracted by that person to conduct the
30
firefighting activities;
31
on the agricultural property where the core agricultural
32
activity is conducted or at a place adjacent to that property; or
33
(e) the service, maintenance or repair of vehicles or equipment
34
for use in an
*
agricultural activity if the service, maintenance
35
or repair is conducted:
36
Schedule 1 Fuel tax credits
Part 1 Amendments
14 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
(i) on an agricultural property where a core agricultural
1
activity is conducted; and
2
(ii) by the person who conducts the first-mentioned
3
agricultural activity or by a person contracted by that
4
person to conduct the service, maintenance or repair; or
5
(f) the storage of produce of a core agricultural activity on an
6
agricultural property where a core agricultural activity is
7
conducted; or
8
(g) the packing, or the prevention of deterioration, of the produce
9
of a core agricultural activity if:
10
(i) the packing, or the prevention of deterioration, of the
11
produce is conducted on an agricultural property where
12
a core agricultural activity is conducted; and
13
(ii) there is no physical change to the produce; and
14
(iii) the packing, or the prevention of deterioration, of the
15
produce does not constitute a processing of the produce;
16
or
17
(h) weed, pest or disease control conducted:
18
(i) by a person who conducts a core agricultural activity; or
19
(ii) by a person contracted by that person to conduct the
20
weed, pest or disease control;
21
on the agricultural property where the core agricultural
22
activity is conducted; or
23
(i) hunting or trapping that is conducted for the purposes of a
24
business, including the storage of any carcasses or skins
25
obtained from the hunting or trapping; or
26
(j)
the
*
use of taxable fuel at
*
residential premises in:
27
(i) providing food and drink for; or
28
(ii) providing lighting, heating, air-conditioning, hot water
29
or similar amenities for; or
30
(iii) meeting other domestic requirements of;
31
residents of the premises if:
32
(iv) the use is by a person who conducts a core agricultural
33
activity; and
34
(v) the residential premises are situated on the agricultural
35
property where that activity is conducted.
36
Note:
The agricultural activities referred to in paragraphs (d), (e) and (h) are
37
given an expanded meaning by subsection 43-45(2).
38
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 15
43-45 Agricultural activity
1
(1) The expression agricultural activity means an activity referred to
2
in any one of the paragraphs of the definition of agriculture in
3
subsection 43-15(1) (other than an activity referred to in
4
paragraph (i) or (j) of the definition of sundry agricultural activity
5
in section 43-40) if that activity is conducted for the purposes of, or
6
for purposes that will directly benefit, a business conducted to
7
obtain produce for sale.
8
(2) For the purposes of determining whether an activity is an
9
agricultural activity, the activity referred to in:
10
(a) paragraph (d) of the definition of livestock activity in
11
subsection 43-20(1); or
12
(b) any of the paragraphs of the definition of agricultural
13
soil/water activity in section 43-25; or
14
(c) any of the paragraphs of the definition of agricultural
15
construction activity in section 43-30; or
16
(d) paragraph (d), (e) or (h) of the definition of sundry
17
agricultural activity in section 43-40;
18
includes such an activity when it is conducted by a subcontractor
19
of a person contracted to conduct the activity.
20
43-50 Approved catchment area
21
The
expression
approved catchment area means an area:
22
(a) in respect of which a soil or water conservation plan has been
23
adopted by the persons who conduct
*
core agricultural
24
activities within that area; or
25
(b) in respect of which a soil or water conservation agreement
26
has been made between the persons who conduct core
27
agricultural activities within that area.
28
43-55 Core agricultural activity
29
The
expression
core agricultural activity means an activity
30
referred to in paragraph (a), (b), (c) or (d) of the definition of
31
agriculture in subsection 43-15(1) if that activity is conducted for
32
the purposes of, or for purposes that will directly benefit, a
33
business conducted to obtain produce for sale.
34
Schedule 1 Fuel tax credits
Part 1 Amendments
16 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
43-60 Earthworks
1
The
expression
earthworks means:
2
(a) the forming or maintenance of levee banks or windbreaks; or
3
(b) contour banking; or
4
(c) land levelling or land grading.
5
43-65 Horticulture
6
The
expression
horticulture includes:
7
(a) the cultivation or gathering in of fruit, vegetables, herbs,
8
edible fungi, nuts, flowers, trees, shrubs or plants; or
9
(b) the propagation of trees, shrubs or plants; or
10
(c) the production of seeds, bulbs, corms, tubers or rhizomes.
11
43-70 Fishing operations and related definitions
12
Fishing operations
13
(1)
The
expression
fishing operations means:
14
(a) the taking, catching or capturing of
*
fish; or
15
(b) the farming of fish; or
16
(c) the construction of ponds, tanks or other structures to contain
17
fish that are to be farmed, where the construction is
18
conducted by:
19
(i) the person who will do the farming; or
20
(ii) a person contracted by that person to conduct the
21
construction; or
22
(iii) a subcontractor of a person so contracted; or
23
(d)
the
*
processing of fish on board vessels; or
24
(e)
*
pearling operations; or
25
(f) the operation of a dedicated mother vessel in connection with
26
an activity referred to in paragraphs (a), (b), (d) or (e); or
27
(g) the conducting of:
28
(i) voyages to or from a
*
port by a vessel for the purposes
29
of refitting or repairing the vessel, or its equipment, for
30
purposes that are integral to the performance of an
31
activity referred to in any of the preceding paragraphs;
32
or
33
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 17
(ii) trials in connection with such a refit or repair of a vessel
1
or of its equipment;
2
but does not include any activity referred to in any of the preceding
3
paragraphs that is conducted, in whole or in part:
4
(h) otherwise than for the purposes of a business; or
5
(i) for business purposes connected with recreation, sport or
6
tourism.
7
Fish
8
(2)
The
expression
fish means freshwater or saltwater fish, and
9
includes crustacea, molluscs or any other living resources, whether
10
of the sea or seabed or of fresh water or the bed below fresh water.
11
Pearling operations
12
(3)
The
expression
pearling operations means:
13
(a) the taking of pearl shell; or
14
(b) the culture of pearls or pearl shell;
15
and includes the taking or capturing of trochus, beche-de-mer or
16
green snails.
17
Processing of fish
18
(4)
The
expression
processing of fish includes:
19
(a) the cutting up, dismembering, cleaning, sorting or packing of
20
*
fish; or
21
(b) the preserving or preparing of fish; or
22
(c) the producing of any substance or article from fish.
23
43-75 Forestry
24
The
expression
forestry means:
25
(a) the planting or tending, in a forest or plantation, of trees
26
intended for felling; or
27
(b) the thinning or felling, in a forest or plantation, of standing
28
timber;
29
and includes:
30
(c) the transporting, milling or processing, in a forest or
31
plantation, of timber felled in the forest or plantation; and
32
Schedule 1 Fuel tax credits
Part 1 Amendments
18 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
(d) the milling of timber at a sawmill or chipmill that is not
1
situated in the forest or plantation in which the timber was
2
felled; and
3
(e) if timber is milled at a sawmill or chipmill that is not situated
4
in the forest or plantation in which the timber was felled--the
5
transporting of the timber from the forest or plantation in
6
which it was felled to the sawmill or chipmill; and
7
(f) the making and maintaining in a forest or plantation referred
8
to in paragraph (a) or (b) of a road that is integral to the
9
activities referred to in paragraph (a), (b) or (c).
10
17 Section 110-5
11
Insert:
12
agricultural activity has the meaning given by section 43-45.
13
18 Section 110-5
14
Insert:
15
agricultural construction activity has the meaning given by
16
section 43-30.
17
19 Section 110-5
18
Insert:
19
agricultural property means land or premises on which a
*
core
20
agricultural activity is conducted.
21
20 Section 110-5
22
Insert:
23
agricultural soil/water activity has the meaning given by
24
section 43-25.
25
21 Section 110-5
26
Insert:
27
agricultural waste activity has the meaning given by section 43-35.
28
22 Section 110-5
29
Insert:
30
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 19
agriculture has the meaning given by section 43-15.
1
23 Section 110-5
2
Insert:
3
approved catchment area has the meaning given by section 43-50.
4
24 Section 110-5
5
Insert:
6
biodiesel has the same meaning as it has in the Excise Tariff Act
7
1921.
8
25 Section 110-5
9
Insert:
10
carbon reduction has the meaning given by subsection 43-8(1).
11
26 Section 110-5
12
Insert:
13
CNG means compressed natural gas.
14
27 Section 110-5
15
Insert:
16
core agricultural activity has the meaning given by section 43-55.
17
28 Section 110-5
18
Insert:
19
covered by the Opt-in Scheme: an amount of taxable fuel that an
20
entity acquires, manufactures or imports (which may be part of a
21
larger quantity of fuel so acquired, manufactured or imported) is
22
covered by the Opt-in Scheme if, under the Opt-in Scheme
23
provided for by the Clean Energy Act 2011:
24
(a) there is a designated opt-in person in respect of the amount of
25
fuel; and
26
(b) there is a preliminary emissions number of the designated
27
opt-in person for the financial year, and that number is
28
attributable to the amount of fuel.
29
Schedule 1 Fuel tax credits
Part 1 Amendments
20 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
29 Section 110-5
1
Insert:
2
earthworks has the meaning given by section 43-60.
3
30 Section 110-5
4
Insert:
5
fish has the meaning given by subsection 43-70(2).
6
31 Section 110-5
7
Insert:
8
fishing operations has the meaning given by subsection 43-70(1).
9
32 Section 110-5
10
Insert:
11
forestry has the meaning given by section 43-75.
12
33 Section 110-5
13
Insert:
14
half-year means a period of 6 months beginning on 1 July or
15
1 January.
16
34 Section 110-5
17
Insert:
18
horticulture has the meaning given by section 43-65.
19
35 Section 110-5
20
Insert:
21
livestock has the meaning given by subsection 43-20(2).
22
36 Section 110-5
23
Insert:
24
livestock activity has the meaning given by subsection 43-20(1).
25
37 Section 110-5
26
Fuel tax credits Schedule 1
Amendments Part 1
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 21
Insert:
1
LNG means liquefied natural gas.
2
38 Section 110-5
3
Insert:
4
pearling operations has the meaning given by subsection 43-70(3).
5
39 Section 110-5
6
Insert:
7
port means a port appointed under section 15 of the Customs Act
8
1901.
9
40 Section 110-5
10
Insert:
11
processing of fish has the meaning given by subsection 43-70(4).
12
41 Section 110-5
13
Insert:
14
public authority means:
15
(a) an instrumentality of the Commonwealth, a State or a
16
Territory; or
17
(b) an authority or body established for a public purpose by or
18
under a law of the Commonwealth, a State or a Territory.
19
42 Section 110-5
20
Insert:
21
renewable diesel means liquid fuel that is manufactured by
22
chemically altering vegetable oils or animal fats (including
23
recycled oils from these sources) through a process of
24
hydrogenation (whether or not that process was part of some other
25
process).
26
43 Section 110-5
27
Insert:
28
Schedule 1 Fuel tax credits
Part 1 Amendments
22 Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011
sundry agricultural activity has the meaning given by
1
section 43-40.
2
Fuel Tax (Consequential and Transitional Provisions) Act
3
2006
4
44 After subitem 12(2) of Schedule 3
5
Insert:
6
(2A)
If, because of subitem (2), you are entitled to a credit in respect of the
7
fuel acquired, manufactured or imported for use as mentioned in
8
subparagraph (1)(b)(i), then, for the purpose of section 43-8 of the Fuel
9
Tax Act, the amount of carbon reduction that applies to the fuel is taken
10
to be nil.
11
12
Fuel tax credits Schedule 1
Application of amendments Part 2
Clean Energy (Fuel Tax Legislation Amendment) Bill 2011 No. , 2011 23
Part 2--Application of amendments
1
45 Application of amendments
2
The amendments made by this Schedule apply to fuel acquired,
3
manufactured or imported on or after the commencement of this
4
Schedule.
5

 

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