2013-2014-2015 

 

The Parliament of the 

Commonwealth of Australia 

 

HOUSE OF REPRESENTATIVES 

 

 

 

 

Presented and read a first time 

 

 

 

 

Fuel Indexation (Road Funding) Bill 

2015 

 

No.      , 2015 

 

(Treasury) 

 

 

 

A Bill for an Act to deal with matters related to the 

indexation of fuel excise and customs duty, and for 

other purposes 

   

   

 

 

No.      , 2015 

Fuel Indexation (Road Funding) Bill 2015 

i 

 

Contents 

1 

Short title ........................................................................................... 1

 

2 

Commencement ................................................................................. 1

 

3 

Schedules ........................................................................................... 3

 

Schedule 1--Consequential amendments for establishment of 

Fuel Indexation (Road Funding) special account

 

4

 

COAG Reform Fund Act 2008

 

4

 

Fuel Indexation (Road Funding) Special Account Act 2015

 

4

 

Schedule 2--Consequential amendments for indexation

 

5

 

Excise Act 1901

 

5

 

Schedule 3--Fuel tax

 

6

 

Fuel Tax Act 2006

 

6

 

 

 

 

 

No.      , 2015 

Fuel Indexation (Road Funding) Bill 2015 

1 

 

A Bill for an Act to deal with matters related to the 

1 

indexation of fuel excise and customs duty, and for 

2 

other purposes 

3 

The Parliament of Australia enacts: 

4 

1  Short title 

5 

 

  This Act may be cited as the Fuel Indexation (Road Funding) Act 

6 

2015. 

7 

2  Commencement 

8 

 

(1)  Each provision of this Act specified in column 1 of the table 

9 

commences, or is taken to have commenced, in accordance with 

10 

column 2 of the table. Any other statement in column 2 has effect 

11 

according to its terms. 

12 

 

13 

   

   

 

 

2 

Fuel Indexation (Road Funding) Bill 2015 

No.      , 2015 

 

Commencement information 

Column 1 

Column 2 

Column 3 

Provisions 

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, 

item 1 

At the same time as section 10 of the Fuel 

Indexation (Road Funding) Special Account 

Act 2015 commences. 

 

3.  Schedule 1, 

item 2 

The later of: 

(a) immediately after the commencement of 

section 8 of the Fuel Indexation (Road 

Funding) Special Account Act 2015; and 

(b) immediately after the commencement of 

Schedule 1 to the Acts and Instruments 

(Framework Reform) Act 2015. 

 

4.  Schedule 1, 

items 3 and 4 

The later of: 

(a) immediately after the commencement of 

section 9 of the Fuel Indexation (Road 

Funding) Special Account Act 2015; and 

(b) the commencement of the Energy Grants 

and Other Legislation Amendment 

(Ethanol and Biodiesel) Act 2015. 

However, the provisions do not commence 

at all if the event mentioned in paragraph (b) 

does not occur. 

 

5.  Schedule 2 

10 November 2014. 

10 November 

2014 

6.  Schedule 3 

The day this Act receives the Royal Assent. 

 

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 

   

   

 

 

No.      , 2015 

Fuel Indexation (Road Funding) Bill 2015 

3 

 

3  Schedules 

1 

 

  Legislation that is specified in a Schedule to this Act is amended or 

2 

repealed as set out in the applicable items in the Schedule 

3 

concerned, and any other item in a Schedule to this Act has effect 

4 

according to its terms. 

5 

Schedule 1  Consequential amendments for establishment of Fuel Indexation (Road 

Funding) special account 

   

 

 

4 

Fuel Indexation (Road Funding) Bill 2015 

No.      , 2015 

 

Schedule 1

--Consequential amendments for 

1 

establishment of Fuel Indexation 

2 

(Road Funding) special account 

3 

   

4 

COAG Reform Fund Act 2008 

5 

1  At the end of subsection 5(2) 

6 

Add: 

7 

Note 7: 

An amount may be credited to the COAG Reform Fund under 

8 

section 10 of the Fuel Indexation (Road Funding) Special Account Act 

9 

2015. 

10 

Fuel Indexation (Road Funding) Special Account Act 2015 

11 

2  Subsection 8(3) 

12 

Omit "Legislative Instruments Act 2003", substitute "Legislation Act 

13 

2003". 

14 

3  Subparagraph 9(2)(b)(i) 

15 

Repeal the subparagraph. 

16 

4  Transitional provision 

17 

Despite the amendment made by item 3 of this Schedule: 

18 

 

(a)  the Fuel Indexation (Road Funding) Special Account Act 

19 

2015; and 

20 

 

(b)  any instruments in force under any of those Acts immediately 

21 

before the commencement of this item; 

22 

continue to apply, at and after the commencement of this item, in 

23 

relation to any provisional entitlement to a cleaner fuel grant that arose 

24 

before 1 July 2015, as if that amendment had not happened. 

25 

Consequential amendments for indexation  Schedule 2 

   

 

 

No.      , 2015 

Fuel Indexation (Road Funding) Bill 2015 

5 

 

Schedule 2

--Consequential amendments for 

1 

indexation 

2 

   

3 

Excise Act 1901 

4 

1  After subsection 77H(2) 

5 

Insert: 

6 

Matters to be disregarded in determining whether same rate 

7 

 

(2AA)  For the purposes of paragraph (1)(a), in determining whether 

8 

excise duty or a duty of Customs has been paid at the same rate on 

9 

all the eligible goods and the other substances (if any), disregard: 

10 

 

(a)  any indexation of rates under section 6A of the Excise Tariff 

11 

Act 1921; and 

12 

 

(b)  any indexation of rates under section 19 of the Customs 

13 

Tariff Act 1995; and 

14 

 

(c)  any changes of rates under the Excise Tariff Act 1921 as a 

15 

result of amendments of that Act by Part 1 of Schedule 1 to 

16 

the Excise Tariff Amendment (Fuel Indexation) Act 2015; and 

17 

 

(d)  the effect of sections 19AAB and 19AAC of the Customs 

18 

Tariff Act 1995. 

19 

Schedule 3  Fuel tax 

   

 

 

6 

Fuel Indexation (Road Funding) Bill 2015 

No.      , 2015 

 

Schedule 3

--Fuel tax 

1 

   

2 

Fuel Tax Act 2006 

3 

1  After subsection 43-10(11) 

4 

Insert: 

5 

 

(11A)  In determining the road user charge, the 

*

Transport Minister must 

6 

determine the rate to one decimal place of a cent for each litre of 

7 

fuel. 

8 

2  Application 

9 

The amendment made by item 1 of this Schedule applies in relation to 

10 

determinations under subsection 43-10(8) of the Fuel Tax Act 2006 (rate 

11 

of road user charge) made on or after the commencement of this item. 

12