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This is a Bill, not an Act. For current law, see the Acts databases.
2002
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Diesel
Fuel Rebate Scheme Amendment Bill 2002
No.
, 2002
(Treasury)
A
Bill for an Act to amend the law with respect to the Diesel Fuel Rebate Scheme,
and for related purposes
Contents
Part 1—Amendment of the Customs Act
1901 3
Part 2—Amendment of the Excise Act
1901 4
A Bill for an Act to amend the law with respect to the
Diesel Fuel Rebate Scheme, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Diesel Fuel Rebate Scheme Amendment Act
2002.
This Act commences on the day on which it receives the Royal
Assent.
Each Act that is specified in a Schedule to this Act is amended or
repealed as set out in the applicable items in the Schedule concerned, and any
other item in a Schedule to this Act has effect according to its
terms.
Part 1—Amendment
of the Customs Act 1901
1 After paragraph
164(1)(ac)
Insert:
(ad) at particular premises to generate electricity for use in the course
of carrying on, at those premises, an enterprise that:
(i) has, as its principal purpose, the retail sale of goods or services or
the provision of hospitality; and
(ii) does not have, at those premises, ready access to a commercial supply
of electricity;
2 Subsection 164(4C)
Omit all the words after “(rail or marine transport)”,
substitute “or in a manner referred to in paragraph (1)(ad)
(generation of electricity for retail or hospitality purposes) is payable at the
rate that the rebate would be payable if the use of the diesel fuel had been in
primary production”.
3 Subsection 164(7)
Insert:
retail sale, in relation to goods or services, does not
include the retail sale of electricity.
4 Subsection 164AC(5)
Omit “described in paragraph 164(1)(c) or (d)”, substitute
“described in paragraph 164(1)(ad), (c) or (d)”.
5 Application provision
The amendments of the Customs Act 1901 made by items 1, 2, 3
and 4 of this Schedule apply only in relation to diesel fuel that is purchased
on or after 1 July 2002.
Part 2—Amendment
of the Excise Act 1901
6 After paragraph
78A(1)(ac)
Insert:
(ad) at particular premises to generate electricity for use in the course
of carrying on, at those premises, an enterprise that:
(i) has, as its principal purpose, the retail sale of goods or services or
the provision of hospitality; and
(ii) does not have, at those premises, ready access to a commercial supply
of electricity;
7 Subsection 78A(4C)
Omit all the words after “(rail or marine transport)”,
substitute “or in a manner referred to in paragraph (1)(ad)
(generation of electricity for retail or hospitality purposes) is payable at the
rate that the rebate would be payable if the use of the diesel fuel had been in
primary production”.
8 Subsection 78A(7)
After “residential premises,”, insert
“retail sale,”.
9 Subsection 78AD(5)
Omit “described in paragraph 78A(1)(c) or (d)”, substitute
“described in paragraph 78A(1)(ad), (c) or (d)”.
10 Application provision
The amendments of the Excise Act 1901 made by items 6, 7, 8 and
9 of this Schedule apply only in relation to diesel fuel that is purchased on or
after 1 July 2002.