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This is a Bill, not an Act. For current law, see the Acts databases.
2002-2003
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Energy
Grants (Cleaner Fuels) Scheme (Consequential Amendments) Bill
2003
No. ,
2003
(Treasury)
A Bill
for an Act to deal with consequential matters arising from the enactment of the
Energy Grants (Cleaner Fuels) Scheme Act 2003, and for other
purposes
Contents
Excise Act
1901 7
Fuel Quality Standards Act
2000 10
A Bill for an Act to deal with consequential matters
arising from the enactment of the Energy Grants (Cleaner Fuels) Scheme Act
2003, and for other purposes
The Parliament of Australia enacts:
This Act may be cited as the Energy Grants (Cleaner Fuels) Scheme
(Consequential Amendments) Act 2003.
(1) Each provision of this Act specified in column 1 of the table
commences, or is taken to have commenced, in accordance with column 2 of the
table. Any other statement in column 2 has effect according to its
terms.
|
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 on which this Act receives the Royal Assent. |
|
|
2. Schedule 1, items 1 to 3 |
At the same time as the Energy Grants (Cleaner Fuels) Scheme Act
2003 commences. |
18 September 2003 |
|
3. Schedule 1, items 4 to 14 |
The day on which this Act receives the Royal Assent. |
|
|
4. Schedule 2, items 1 to 3 |
At the same time as the Energy Grants (Cleaner Fuels) Scheme Act
2003 commences. |
18 September 2003 |
|
5. Schedule 2, items 4 to 10 |
The day on which this Act receives the Royal Assent. |
|
Note: This table relates only to the provisions of this Act
as originally passed by the Parliament and assented to. It will not be expanded
to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part
of this Act. Information in this column may be added to or edited in any
published version of this Act.
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repealed as set out in the applicable items in the Schedule concerned, and any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:
cleaner fuel has the same meaning as in the Energy Grants
(Cleaner Fuels) Scheme Act 2003.
2 Section 8 (at the end of the
table)
Add:
|
4 |
cleaner fuel grants |
Energy Grants (Cleaner Fuels) Scheme Act 2003 |
3 At the end of section 9
Add:
Specific requirement for cleaner fuel grants
(5) The specific requirement in relation to registration for the cleaner
fuel grant is that you:
(a) are a licensed manufacturer (as defined in the Excise Act 1901)
for goods of a kind including a cleaner fuel; or
(b) are a holder of a storage licence (as defined in the Excise Act
1901) for goods of a kind including a cleaner fuel; or
(c) are a person specified in a permission given under section 61C of
the Excise Act 1901 for goods of a kind including a cleaner fuel;
or
(d) are importing, or propose to import, cleaner fuel into Australia;
or
(e) are a person to whom a permission has been granted under
section 69 of the Customs Act 1901 for goods of a kind including a
cleaner fuel; or
(f) are a person covered by paragraph (b) of the definition of
licensed person in the Energy Grants (Cleaner Fuels) Scheme Act
2003 for a cleaner fuel.
4 Paragraph 16A(1)(a)
Omit “an energy grant in respect of an off-road credit (within the
meaning of the Energy Grants (Credits) Scheme Act 2003)”,
substitute “a designated grant”.
5 Paragraph 16A(1)(a)
Omit “energy grants scheme”, substitute
“grant”.
6 Paragraph 16A(1)(b)
Omit “an energy”, substitute “a
designated”.
7 Subsection 16A(2)
Omit “an energy grant in respect of an off-road credit (within the
meaning of the Energy Grants (Credits) Scheme Act 2003)”,
substitute “a designated grant”.
8 Subsection 16A(2)
Omit “energy grants scheme”, substitute
“grant”.
9 At the end of
section 16A
Add:
(3) For the purposes of this section, a grant described in an item of the
following table is a designated grant in relation to the fuel
described as a grant fuel in that item.
|
Table of corresponding designated grants and grant fuels |
||
|---|---|---|
|
Item |
Designated grant |
Grant fuel |
|
1 |
energy grant in respect of an off-road credit (within the meaning of the
Energy Grants (Credits) Scheme Act 2003) |
energy grants scheme fuel |
|
2 |
cleaner fuel grant |
cleaner fuel |
10 After section 27A
Insert:
If:
(a) you make a claim for a cleaner fuel grant in respect of a quantity of
cleaner fuel; and
(b) after you make the claim, paragraph 7(1)(a), (b) or (d) of the
Energy Grants (Cleaner Fuels) Scheme Act 2003 applies to you in relation
to the fuel;
you must notify the Commissioner in writing of that fact, within 90 days,
or such longer period as the Commissioner allows, after:
(c) if paragraph 7(1)(a) or (b) of that Act applies to you—the sale,
or inclusion in the fuel blend, takes place; or
(d) if paragraph 7(1)(d) of that Act applies to you—you become aware
that the regulations apply to you.
Note: Failure to notify the Commissioner is an offence under
paragraph 8C(1)(d) of the Taxation Administration Act
1953.
11 Subsection 45A(2)
Repeal the subsection, substitute:
(2) The Commissioner may, in writing, require the person to demonstrate to
the Commissioner, at a specified time, one or more of the following:
(a) the method used to arrive at the particulars or estimates included in
the claim;
(b) the operation of any record keeping or accounting system operated by,
or on behalf of, the person and used to arrive at the particulars or estimates
included in the claim;
(c) the operation of any process operated by, or on behalf of, the person
to manufacture the goods to which the claim relates.
12 At the end of
section 45A
Add:
(6) The Commissioner may conduct such testing of the manufacturing process
mentioned in subsection (2) as is reasonably necessary to determine the
accuracy of the goods’ description in the claim.
13 After subparagraph
47(3)(c)(ib)
Insert:
(ic) the Secretary of the Department responsible for administering the
Fuel Quality Standards Act 2000, and is of information that is related to
cleaner fuel grants; or
14 After subparagraph
47(3)(d)(ib)
Insert:
(ic) the Secretary of the Department responsible for administering the
Fuel Quality Standards Act 2000, and is of information that is related to
cleaner fuel grants; or
1 Subsection 15(1)
Omit “2 months from the day on which the Excise Tariff or Excise
Tariff alteration is proposed in the Parliament for compliance”,
substitute “until the end of the transition period to
comply”.
2 Subsection 15(2)
Omit “that period”, substitute “the transition
period”.
3 At the end of section 15
Add:
(3) In this section:
first day means the day on which the Excise Tariff or Excise
Tariff alteration is proposed in the Parliament.
transition period means the period starting at the start of
the first day and ending either:
(a) 2 months after the end of the first day; or
(b) if, before the end of those 2 months:
(i) the person applies for a manufacturer licence for the goods;
and
(ii) the Collector has not decided whether to grant, or refuse to grant,
that licence;
at the earliest of the following:
(iii) 12 months after the end of the first day;
(iv) the end of the last day (if any) for the goods determined under
subsection (4);
(v) the end of the day the Collector grants, or refuses to grant, the
manufacturer licence.
(4) For the purposes of this section, the Collector may determine in
writing the last possible day of the transition period (the last
day) for particular goods. Such a day must be a day occurring:
(a) after:
(i) the day the determination was made; and
(ii) the end of the 2 months starting at the end of the first day;
but
(b) before the end of the 12 months starting at the end of the first
day.
(5) A determination under subsection (4) is a disallowable instrument
for the purposes of section 46A of the Acts Interpretation Act
1901.
4 Subsection 39D(4)
Repeal the subsection, substitute:
(4) The Collector may, upon application by the licence holder and upon the
production of the licence and any relevant notice given under
section 39DA:
(a) vary or revoke a condition of the licence (other than a condition
covered by subsection (1) or (2)); or
(b) impose an additional condition for the licence;
by making an alteration to, or an endorsement on, the licence or
notice.
5 After section 39D
Insert:
(1) The Collector may, on his or her own initiative, do one or more of the
following:
(a) vary or revoke a condition of a licence (other than a condition
covered by subsection 39D(1) or (2));
(b) impose an additional condition for the licence;
by written notice given to the licence holder in accordance with
subsection (3).
(2) The Collector must be satisfied that the variation, revocation or
imposition is necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Excise Acts.
(3) The notice must:
(a) state the day (which must be at least 7 days after the day the notice
is served) the variation, revocation or imposition is to take effect;
and
(b) state that contravening a licence condition may make the licence
holder liable for an offence; and
(c) be:
(i) served, either personally or by post, on the licence holder;
or
(ii) served personally on a person who, at the time of service, apparently
participates in the management or control of the premises specified in the
licence.
6 After subparagraph
159(3)(c)(ii)
Insert:
(iia) a licence holder and is of licence information to be used by the
licence holder for the purposes of determining the licence holder’s
entitlement to a grant under the Energy Grants (Cleaner Fuels) Scheme Act
2003; or
7 After subparagraph
159(3)(d)(ii)
Insert:
(iia) a licence holder and is of licence information to be used by the
licence holder for the purposes of determining the licence holder’s
entitlement to a grant under the Energy Grants (Cleaner Fuels) Scheme Act
2003; or
8 Subsection 159(6)
Insert:
licence holder means a person who is:
(a) a licensed manufacturer or a holder of a storage licence; or
(b) a person specified in a permission given under
section 61C;
for goods of a kind including a cleaner fuel (as defined in the Energy
Grants (Cleaner Fuels) Scheme Act 2003).
9 Subsection 159(6)
Insert:
licence information means information relating to another
person’s:
(a) manufacturer licence or storage licence; or
(b) permission given under section 61A or 61C;
for goods of a kind including the same cleaner fuel (as defined in the
Energy Grants (Cleaner Fuels) Scheme Act 2003) as that for the licence,
or permission, held by the licence holder to whom the disclosure is
to.
Fuel Quality Standards Act
2000
10 Before section 68
Insert in Part 5:
The Secretary may disclose information obtained under this Act to the
Commissioner of Taxation for use in relation to grants described in the
Energy Grants (Cleaner Fuels) Scheme Act 2003.