Commonwealth Numbered Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 2) ACT 2009 (NO. 42, 2009) - SCHEDULE 7

Part 1 -- Fuel Tax Act 2006

1  Section 41‑5 (note 1)

Omit "Subdivisions 41‑B and 45‑A", substitute "Subdivision 41‑B".

2  Section 44‑1 (note)

Repeal the note.

3  Division 45

Repeal the Division.

4  Subsection 60‑5(1) (note 1 at the end of the definition of Total fuel tax credits )

Repeal the note.

5  Subsection 60‑5(1) (note 2 at the end of the definition of Total fuel tax credits )

Omit "2".

6  Subsection 65‑5(5)

Repeal the subsection.

7  Subsection 65‑10(1)

Omit "(1)".

8  Subsection 65‑10(2)

Repeal the subsection.

9  Section 110‑5 (paragraph (a) of the definition of decreasing fuel tax adjustment )

Omit "and subsection 45‑5(2)".

10  Section 110‑5 (definition of Environment Minister )

Repeal the definition.

11  Section 110‑5 (definition of Environment Secretary )

Repeal the definition.

12  Section 110‑5 (definition of Greenhouse Challenge Plus Programme )

Repeal the definition.

Part 2 -- Fuel Tax (Consequential and Transitional Provisions) Act 2006

13  Item 35 of Schedule 3 (heading)

Omit " Subsection 65‑10(1) ", substitute " Section 65‑10 ".

14  Item 40 of Schedule 3 (heading)

Omit " Subsection 65‑10(1) ", substitute " Section 65‑10 ".

15  Item 41 of Schedule 3

Omit "and subsection 45‑5(2)".

Part 3 -- Application provisions

16  Application of Part 1 amendments

Meaning of programme end time

(1)        In this Part:

programme end time means the time occurring just before the commencement of Part 1 of this Schedule.

Application

(2)        The amendments made by Part 1 of this Schedule apply in relation to tax periods ending in financial years commencing on or after 1 July 2009.

(3)        To avoid doubt, despite the repeal of subsection 65‑5(5) of the Fuel Tax Act 2006 by that Part, subsection 65‑5(4) of that Act continues not to apply in respect of the whole or a part of a fuel tax credit that, just before the programme end time, you were not entitled to take into account under subsection 45‑5(1) of that Act.

Decreasing fuel tax adjustment

(4)        Subitem (5) applies if, at the programme end time, you were not a member of a programme mentioned in subsection 45‑5(1) of the Fuel Tax Act 2006 .

(5)        The Fuel Tax Act 2006 is taken to have had effect, at the programme end time, as if you became a member of such a programme at that time.