Commonwealth Numbered Acts

Diesel Fuel Tax Amendment Act (No. 1) 1982 No. 109 of 1982 - SECT 3

3. Section 5 of the Principal Act is amended-

(a) by omitting from sub-section (1) ''who is not the holder of a
certificate'' and substituting ''who was not, immediately before the
commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982, the
holder of a certificate''; and

   (b)  by adding at the end thereof the following sub-section:

''(3) This section does not apply in relation to diesel fuel that is entered
for home consumption (within the meaning of the Customs Act or the Excise Act,
as the case requires) after the commencement of the Diesel Fuel  Taxes
Legislation Amendment Act 1982 .''.