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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 Bill 2003
No.
, 2003
(Treasury)
A
Bill for an Act to provide grants relating to certain fuels, and for related
purposes
Contents
A Bill for an Act to provide grants relating to certain
fuels, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Energy Grants (Cleaner Fuels) Scheme
Act 2003.
This Act commences, or is taken to have commenced, on 18 September
2003.
The Commissioner of Taxation has the general administration of this
Act.
Note: An effect of this provision is that the Taxation
Administration Act 1953 applies to this Act as a taxation
law.
(1) In this Act, unless the contrary intention appears:
Australia does not include the external
Territories.
biodiesel means fuel:
(a) for use in an internal combustion engine; and
(b) manufactured by chemically altering vegetable oils or animal fats
(including recycled oils from these sources) to form mono-alkyl
esters;
that complies with the applicable fuel standard for such fuel.
carrying on an enterprise includes doing anything in the
course of the commencement or termination of the enterprise.
cleaner fuel means:
(a) biodiesel; or
(b) a fuel (including a fuel blend) prescribed by the regulations that
complies with each applicable fuel standard for such fuel.
consume or finally sell the fuel is defined in subsection
5(4).
enterprise is defined in section 38 of the A New Tax
System (Australian Business Number) Act 1999.
enter the fuel, for a quantity of fuel, means:
(a) to enter the fuel into home consumption within the meaning of
Division 4 of Part IV of the Customs Act 1901; or
(b) to deliver the fuel into home consumption in accordance with a
permission under section 69 of the Customs Act 1901; or
(c) to enter the fuel for home consumption within the meaning of
Part VI of the Excise Act 1901; or
(d) to deliver the fuel for home consumption in accordance with a
permission under section 61C of the Excise Act 1901.
fuel standard means a fuel standard made under the Fuel
Quality Standards Act 2000.
licensed person, for a fuel, means:
(a) a person who is:
(i) a licensed manufacturer (as defined in the Excise Act 1901);
or
(ii) a holder of a storage licence (as defined in the Excise Act
1901); or
(iii) a person specified in a permission given under section 61C of
the Excise Act 1901; or
(iv) a person to whom a permission has been granted under section 69
of the Customs Act 1901;
for goods of a kind including the fuel; or
(b) a manufacturer of goods of a kind including the fuel if:
(i) the manufacturer is not a licensed manufacturer (as defined in the
Excise Act 1901) for the fuel; and
(ii) the transition period (under section 15 of the Excise Act
1901) for the fuel is yet to end for the manufacturer.
manufacture includes petroleum blending as described in
section 77H of the Excise Act 1901.
qualifying time, for a person in relation to a quantity of
fuel, is defined in subsection 5(1).
start day means:
(a) for biodiesel—the day this Act commences, or is taken to have
commenced; or
(b) for each other cleaner fuel—the day prescribed by the
regulations as the start day for that cleaner fuel.
(2) An expression used in this Act that is also used in the Product
Grants and Benefits Administration Act 2000 has the same meaning as in that
Act, unless the contrary intention appears.
(1) You are provisionally entitled to a cleaner fuel grant for a quantity
of fuel if:
(a) the fuel is:
(i) imported into Australia; or
(ii) manufactured in Australia;
on or after the fuel’s start day; and
(b) one of the following subparagraphs applies to you:
(i) you imported the fuel into Australia;
(ii) you manufactured the fuel in Australia;
(iii) you bought the fuel from such an importer or manufacturer;
(iv) you bought the fuel from a licensed person for the fuel;
(v) you arranged for the fuel to be manufactured in Australia on your
behalf; and
(c) at a particular time (the qualifying time):
(i) you enter the fuel; or
(ii) if someone else has already entered the fuel, you consume or finally
sell the fuel; and
(d) the qualifying time happens before the end of the day prescribed by
the regulations as the last day that provisional entitlements can arise for the
fuel; and
(e) if you did not import the fuel into Australia, you are a licensed
person for the fuel at the qualifying time; and
(f) the fuel is a cleaner fuel at the qualifying time; and
(g) at or before the qualifying time you did not:
(i) sell the fuel to a licensed person for the fuel; or
(ii) include the fuel in a fuel blend; and
(h) no other provisional entitlement for the fuel arose before the
qualifying time; and
Note: Previous provisional entitlements disqualified under
section 7 are taken never to have existed.
(i) each requirement (if any) prescribed by the regulations is
satisfied.
(2) However, you are not provisionally entitled to a cleaner fuel grant
for the quantity of fuel if:
(a) at the qualifying time, the fuel contained one or more other cleaner
fuels; and
(b) for each of those other cleaner fuels, a provisional entitlement arose
before the qualifying time.
Note: Previous provisional entitlements disqualified under
section 7 are taken never to have existed.
(3) Your provisional entitlement arises at the qualifying time.
(4) For the purposes of this section, you consume or finally sell
the fuel if:
(a) you form an intention that the fuel is to be consumed in carrying on
your enterprise, other than:
(i) by inclusion in a fuel blend; or
(ii) by being sold, or otherwise provided, to another person; or
(b) you sell the fuel to a person who is not a licensed person for the
fuel at the time of the sale.
(1) You are entitled to a cleaner fuel grant for a quantity of fuel
if:
(a) you are provisionally entitled to the grant for the fuel;
and
(b) you make a claim for payment of the grant for the fuel; and
(c) at the time you make the claim, you are registered under
section 9 of the Product Grants and Benefits Administration Act 2000
for entitlement to such a grant.
Note: Subsection 15(1) of the Product Grants and Benefits
Administration Act 2000 has an additional requirement for entitlement. That
subsection has the effect of requiring your claim to be made for a period that
includes the qualifying time.
(2) Your entitlement is taken to have arisen at the qualifying
time.
(3) For the purposes of paragraph (1)(c), if you make a
claim:
(a) after, or at the same time as, you apply for registration;
but
(b) before you are registered;
the claim is taken to have been made immediately after you are
registered.
(1) You are not provisionally entitled, and are taken never to have been
provisionally entitled, to a cleaner fuel grant in respect of a quantity of
cleaner fuel if, after the qualifying time:
(a) you sell the fuel to a licensed person for the fuel; or
(b) you include the fuel in a fuel blend; or
Note: This paragraph does not prevent a provisional
entitlement later arising for the fuel blend if it is also a cleaner
fuel.
(c) the Commissioner makes a determination under subsection 34(1) of the
Product Grants and Benefits Administration Act 2000 in relation to a
scheme involving you and the fuel; or
(d) regulations made for the purposes of this paragraph apply to
you.
Note: Entitlements can also be disqualified under
Parts 5 and 6 of the Product Grants and Benefits Administration Act
2000.
(2) This section has effect despite any other provision of this
Part.
(1) If you are entitled to a cleaner fuel grant, the amount of your grant
is worked out in accordance with the regulations.
(2) If any drawback, refund, rebate or remission of customs duty, or
excise duty, on the cleaner fuel to which your entitlement relates:
(a) was paid or given before the qualifying time; or
(b) is paid or given at or after the qualifying time;
the amount of your cleaner fuel grant is reduced by the amount of the
drawback, refund, rebate or remission.
(3) Subsection (1) has effect subject to
subsection (2).
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.