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This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Diesel and
Alternative Fuels Grants Scheme Amendment Bill
2000
No. ,
2000
(Treasury)
A Bill
for an Act to amend the law relating to the diesel and alternative fuels grants
scheme, and for related purposes
ISBN: 0642 436800
Contents
Taxation Administration Act
1953 10
A Bill for an Act to amend the law relating to the diesel
and alternative fuels grants scheme, and for related
purposes
The Parliament of Australia enacts:
This Act may be cited as the Diesel and Alternative Fuels Grants
Scheme Amendment Act 2000.
(1) Subject to this section, this Act commences on the day on which it
receives the Royal Assent.
(2) Item 14 of Schedule 1 commences, or is taken to have
commenced, immediately after the commencement of item 2 of Schedule 2
to the A New Tax System (Tax Administration) Act (No. 2)
2000.
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this Act is amended or repealed as set out in the applicable items in the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 Section 5
Insert:
emergency vehicle means a vehicle that is specified in the
regulations to be an emergency vehicle, or that is in a class of vehicles that
are specified in the regulations to be emergency vehicles.
2 Section 5
Insert:
primary production business has the same meaning as in the
Income Tax Assessment Act 1997.
3 Section 6B
Repeal the section, substitute:
(1) Despite the other provisions of this Part, you are not entitled to a
fuel grant in respect of the use, during a grant period, of diesel fuel or
alternative fuel in operating a particular vehicle unless you were registered
for entitlement to fuel grants in respect of the vehicle either:
(a) at any time during the grant period; or
(b) when you made a claim for payment of the grant.
(2) For the purposes of subsection (1), if you make a claim in
respect of a particular vehicle:
(a) after, or at the same time as, you apply for registration in respect
of that vehicle; but
(b) before you are registered in respect of that vehicle;
the claim is taken to have been made immediately after you are registered
in respect of that vehicle.
4 After paragraph 10(2)(b)
Insert:
(ba) between a point inside a metropolitan area and a point outside the
metropolitan areas; or
Note: The heading to section 10 is altered by adding at
the end “—general”.
5 After section 10
Insert:
(1) If you carry on a primary production business, you are entitled to a
fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has
a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes,
if:
(a) the vehicle is a vehicle for transporting passengers or goods;
and
(b) you purchased the diesel fuel or alternative fuel, or imported it into
Australia.
(2) However, you are only entitled to the grant to the extent that you use
the diesel fuel or alternative fuel, in carrying on your primary production
business, in operating the vehicle on a public road in Australia.
(1) If you carry passengers or goods on behalf of a person who carries on
a primary production business, you are entitled to a fuel grant for the use of
diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of
4.5 tonnes or more, but less than 20 tonnes, if:
(a) the vehicle is a vehicle for transporting passengers or goods;
and
(b) you purchased the diesel fuel or alternative fuel, or imported it into
Australia.
(2) However, you are only entitled to the grant to the extent that you use
the diesel fuel or alternative fuel, in your enterprise, in operating the
vehicle on a public road in Australia where:
(a) the only passengers or goods being carried are being carried on behalf
of one or more persons who carries on a primary production business;
and
(b) if the passengers or goods had been carried by the person who carries
on a primary production business, or by each of those persons, subsection
10AA(2) would have covered the operation of the vehicle.
Subcontractors
(3) For the purposes of this section, you are taken to have carried
passengers or goods on behalf of a person if you carry the passengers or goods
as a subcontractor of a person contracted by the person to carry the passengers
or goods.
(1) You are entitled to a fuel grant for the use of alternative fuel in a
bus that has a gross vehicle mass of 4.5 tonnes or more, but less than 20
tonnes, if you purchased the alternative fuel, or imported it into
Australia.
(2) However, you are only entitled to the grant to the extent that you use
the alternative fuel, in carrying on your enterprise, in operating the bus on a
public road in Australia.
(1) You are entitled to a fuel grant for the use of diesel fuel or
alternative fuel in an emergency vehicle that has a gross vehicle mass of 4.5
tonnes or more, but less than 20 tonnes, if you purchased the diesel fuel or
alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use
the diesel fuel or alternative fuel, in carrying on your enterprise, in
operating the emergency vehicle on a public road in Australia.
If, apart from this section, you would be entitled to a grant under more
than one section in relation to a particular use of diesel fuel or alternative
fuel, you are only entitled to a grant under one of those sections. In this
case, you may choose which of the sections you are entitled under.
6 Subsection 10B(2)
Omit “subsection 10(1)”, substitute “subsection (1)
of section 10, 10AA, 10AB, 10AC or 10AD (the applicable
section)”.
7 Subsection 10B(2)
Omit “subsection 10(2)” (wherever occurring), substitute
“subsection (2) of the applicable section”.
8 After subsection 14A(3)
Insert:
(3A) An amount that you are liable to repay under this section is due and
payable:
(a) if subsection (2) applies—at the time that you make the
claim for the grant in respect of which the advance was made; or
(b) if subsection (3) applies—at the end of the period of 21
days referred to in that subsection.
9 After subsection 15(3)
Insert:
(3AA) The Commissioner may treat a document that purports to be a second
or subsequent claim as if it were a request for an amendment made under
section 15EA in the approved form. If the Commissioner does this, the
document is to be taken not to be a claim.
10 At the end of
section 15E
Add:
(3) If, as a result of an amended assessment, you are liable to pay an
amount to the Commissioner, the amount is taken to have become due and payable
at the time that the original assessment was made.
11 After section 15E
Insert:
(1) You may request the Commissioner in the approved form to make an
amended assessment.
(2) The Commissioner must comply with the request if it is made
within:
(a) 2 years after the end of the claim period; or
(b) such further period as the Commissioner allows.
12 At the end of
Part 3
Add:
If an entity is liable to pay a scheme debt, the scheme debt may be
deducted from one or more fuel grants that are payable to the entity and, if the
scheme debt is so deducted, the fuel grant is taken to have been paid in full to
the entity.
(1) Interest is payable by the Commissioner to a person in respect of an
amount of grant that becomes payable to the person if:
(a) the amount relates to a grant for a period; and
(b) the amount is payable as a result of a decision to which this section
applies (the review decision).
(2) The interest is to be calculated for the period (the interest
period):
(a) starting on the day on which the original assessment in relation to
the grant was made; and
(b) ending on the day on which the amount is paid or applied by the
Commissioner.
(3) The following method statement shows how to work out the interest
(which is calculated on a daily basis):
Calculating the interest payable
Step 1. Work out the amount that is determined by the review
decision to be the amount of the grant payable in relation to the grant
period.
Step 2. For each day in the interest period, work out the amount of
the grant that had been paid or applied by the Commissioner on or before that
day (reduced by any amounts repaid before that day by the person).
Step 3. For each day in the interest period, subtract the amount
worked out in step 2 from the amount worked out in step 1. If the result is
negative, it is taken to be nil.
Step 4. For each day in the interest period, multiply the amount
worked out in step 3 by Treasury Note yield rate for the day (expressed as a
daily rate).
Step 5. Add all of the amounts worked out under step 4.
(4) In this section:
decision to which this section applies means:
(a) a decision under Part IVC of the Taxation Administration Act
1953 upon an objection relating to a fuel grant; or
(b) a decision of the Administrative Appeals Tribunal in relation to an
objection mentioned in paragraph (a); or
(c) a decision of a court in relation to:
(i) an objection mentioned in paragraph (a); or
(ii) a decision of the kind mentioned in paragraph (b).
Treasury Note yield rate for a day has the same meaning as in
section 8AAD of the Taxation Administration Act 1953.
13 Part 8
Repeal the Part.
14 Section 55 (table items 6 and
7)
Repeal the items.
15 Section 55 (table items 8 and
9)
Repeal the items.
16 Section 55 (note)
Repeal the note.
Taxation Administration
Act 1953
1 Subsection 205-10(2) (after table
item 20)
Insert:
|
22 |
amount of advance to be repaid |
14A |
Diesel and Alternative Fuels Grants Scheme Act 1999 |
|
23 |
amount payable as a result of an amended assessment |
15E |
Diesel and Alternative Fuels Grants Scheme Act 1999 |