Commonwealth Numbered Acts

Diesel Fuel Taxes Legislation Amendment Act 1982 No. 108 of 1982 - SECT 11

11. (1) After section 78 of the Principal Act the following section is
inserted: Rebate of duty in respect of diesel fuel used for certain purposes

''78A. (1) A rebate is, subject to sub-sections (2) and (3) and to such
conditions and restrictions as are prescribed (being conditions and
restrictions that relate to goods generally, to goods included in a class of
goods that includes diesel fuel or to diesel fuel only), payable to a person
who purchases diesel fuel, being diesel fuel upon which duty has been paid,
for use by him-

   (a)  in mining operations or primary production (otherwise than for the
        purpose of propelling a road vehicle on a public road);

   (b)  at residential premises in-

        (i)    providing food and drink for;

        (ii)   providing lighting, heating, air-conditioning, hot water or
               similar amenities for; or

        (iii)  meeting other domestic requirements of,

residents of the premises;

   (c)  at a hospital or nursing home or at any other institution providing
        medical or nursing care; or

   (d)  at a home for aged persons.

''(2) Where a person-

   (a)  purchases diesel fuel for use by him in a manner referred to in
        sub-section (1); and

   (b)  uses the diesel fuel otherwise than in a manner referred to in that
        sub-section, then-

   (c)  if rebate has not been paid under sub-section (1) to the person in
        respect of the diesel fuel-rebate is not payable to the person in
        respect of the diesel fuel; or

   (d)  if rebate has been paid under sub-section (1) to the person in respect
        of the diesel fuel-the person shall, on demand in writing made by a
        Collector, pay to the Commonwealth an amount equal to the amount of
        rebate paid to him in respect of the diesel fuel and, if the person
        fails to pay to the Commonwealth the amount demanded within such
        period as is specified in the demand, the amount may be recovered in a
        court of competent jurisdiction as a debt due to the Commonwealth.

''(3) Subject to sub-section (4), a Collector may refuse to consider an
application for rebate under this section if-

   (a)  the application does not relate to diesel fuel purchased for use in a
        manner referred to in paragraph (b) of sub-section (1); and

   (b)  the quantity of diesel fuel in respect of which the application is
        made is less than 1,000 litres.

''(4) A Collector shall not refuse to consider an application made by a person
for rebate under this section by reason only that the quantity of diesel fuel
in respect of which the application is made is less than 1,000 litres if-

   (a)  the application is the first application by the person for rebate
        under this section; or

   (b)  a period of not less than 3 months has elapsed since the person last
        made an application for rebate under this section.

''(5) The rebate payable under sub-section (1) in respect of any diesel fuel
is payable at the rate at which duty was paid on the diesel fuel.

''(6) Rebates payable under sub-section (1) are payable out of the
Consolidated Revenue Fund, which is appropriated accordingly.

''(7) In this section, 'mining operations', 'primary production', 'residential
premises', 'road vehicle' and 'use' have the same respective meanings as in
section 164 of the Customs Act 1901.''.

(2) Section 78A of the Principal Act as amended by sub-section (1) applies
only in relation to diesel fuel that is entered for home consumption after the
commencement of this Act.