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CUSTOMS AND EXCISE AMENDMENT (DIESEL FUEL REBATE SCHEME) ACT 1999 NO. 87, 1999 - SCHEDULE 2
- Amendment of the Excise Act 1901
1 Subsection 4(1)
Insert: diesel fuel includes any other like fuel of a
kind that is prescribed.
2 After subsection 78A(1AA)
Insert:
- (1AB)
- Despite the other provisions of
this section, rebate is not payable:
- (a)
- for a purchase of diesel fuel on or after 1 July 2002; or
- (b)
- as a result of an application received more than 5 months after 1 July
2002.
3 After paragraph 78A(1)(aa)
Insert:
- (ab)
- in rail transport (otherwise than
for the purpose of propelling a road vehicle on a public road) in the course
of carrying on an enterprise;
- (ac)
- in marine use (otherwise than for the purpose of propelling a road
vehicle on a public road) in the course of carrying on an enterprise;
4 Subsection 78A(5)
Omit "subsection (5AA)", substitute "subsections (5AA)
and (5AC)".
5 After paragraph 78A(5)(b)
Insert:
- (ba)
- in the case of
paragraph (1)(ab)—the amount per litre of duty paid on the diesel fuel;
- (bb)
- in the case of paragraph (1)(ac)—the amount per litre of duty paid
on the diesel fuel;
6 After subsection 78A(5A)
Insert:
- (5AAA)
- A declaration under subsection
(5A) in relation to use of diesel fuel in a manner referred to in paragraph
(1)(aa) may declare different rates for:
- (a)
- use of diesel fuel in primary production other than forestry; and
- (b)
- use of diesel fuel in forestry.
However, the rate declared for use of diesel fuel in forestry must be 35 /43
of the rate declared for use of diesel fuel in primary production other than
forestry.
- (5AAB)
- If such different rates are declared, subsections (5AA) and (5AC) have
effect as if the 2 uses of diesel fuel referred to in this subsection were
uses separately referred to in their own paragraphs in subsection (1).
7 After subsection 78A(5AB)
Insert:
- (5AC)
- The rate of rebate payable under
subsection (1) to a person in respect of any diesel fuel purchased by the
person for use in a manner referred to in more than one paragraph of that
subsection is:
- (a)
- if the rates of rebate under subsection (5) or (5A) in relation to each of
those paragraphs are the same—the rate of rebate in relation to any of
those paragraphs; or
- (b)
- if the rates of rebate under subsection (5) or (5A) in relation to each of
those paragraphs are not the same—the highest rate of rebate in relation
to any of those paragraphs.
The reference in subsection (5AA) to a paragraph of subsection (1) is taken to
be a reference to any one of those paragraphs to which that rate of rebate
relates.
8 Subsection 78A(7)
Omit " mining operations , primary production ",
substitute " marine use , mining operations , primary production , rail
transport ".
9 At the end of section 78A
Add:
- (8)
- In this section:
carrying on an enterprise has the same meaning as in the
Diesel and Alternative Fuels Grants Scheme Act 1999 .
[ Minister's second reading speech made in—
House of Representatives on
22 June 1999
Senate on 28 June 1999 ]
(120/99)