Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT (No. 1) 1996 No. 21 of 1996 - SCHEDULE

Schedule 1-Amendment of the Customs and Excise Legislation 
Amendment Act 1995  1 Subsection 2(2) Omit "items 7 and 10", substitute "items
7, 10 and 11". 2 Subsection 2(3) After "Items 1,", insert "1A, 3, 3A,". 3
Subsection 2(3) Omit "limestone) and item 9", substitute "limestone (other
than agricultural use limestone)) and items 8, 9, 12 and 13". 4 Subsection
2(3) Omit "1 July 1995", substitute "the day on which this Act receives the
Royal Assent". 5 Paragraph 5(2)(b) Repeal the paragraph, substitute:

   (b)  a rebate application made by a person in respect of diesel fuel
        purchased by the person for use by the person in a mining operation:

        (i)    that is referred to in a paragraph of the definition of mining
               operations other than paragraph (d), (e), (f), (g), (h) or (i);
               and

        (ii)   that relates to sand, sandstone, soil, slate, clay (other than
               bentonite or kaolin), basalt, granite, gravel or limestone
               (other than agricultural use limestone); or

   (c)  an application made to the Administrative Appeals Tribunal in relation
        to a rebate application referred to in paragraph (a) or (b). 6
        Subsection 5(3) Repeal the subsection, substitute:

(3) If a person purchased diesel fuel before the day on which this Act
receives the Royal Assent for use by the person at residential premises in an
activity referred to in subparagraph (2)(a)(i), (ii) or (iii):

   (a)  the person may make a rebate application in respect of the duty paid
        on that fuel; and

   (b)  if that application is not made, or finally decided, before that day,
        then, for all purposes connected with the making and deciding of that
        application and making any necessary payment of rebate, the
        Customs Act 1901 and the Excise Act 1901 have effect as if the
        amendments set out in items 1, 4, 5 and 9 of Schedule 1, and Schedule
        2, had not been made; and

   (c)  the person is not entitled to make an application for rebate in
        respect of that fuel otherwise than in accordance with paragraphs (a)
        and (b).

(3A) If a person purchased diesel fuel before the day on which this Act
receives the Royal Assent for use by the person in a mining operation:

   (a)  that is referred to in a paragraph of the definition of mining
        operations other than paragraph (d), (e), (f), (g), (h) or (i); and

   (b)  that relates to sand, sandstone, soil, slate, clay (other than
        bentonite or kaolin), basalt, granite, gravel or limestone (other than
        agricultural use limestone); then:

   (c)  the person may make a rebate application in respect of the duty paid
        on that fuel; and

   (d)  if that application is not made, or finally decided, before that day
        then, for all purposes connected with the making and deciding of that
        application and making any necessary payment of rebate, the
        Customs Act 1901 and the Excise Act 1901 have effect as if the
        amendment set out in item 6 (in so far as that item refers to sand,
        sandstone, soil, slate, clay (other than bentonite or kaolin), basalt,
        granite, gravel or limestone (other than agricultural use limestone))
        of Schedule 1 had not been made; and

   (e)  the person is not entitled to make an application for rebate in
        respect of that fuel otherwise than in accordance with paragraphs (c)
        and (d). 7 After subsection 5(4) Insert:

(4A) Subsection (4) does not apply in relation to a rebate application made by
a person in respect of diesel fuel purchased by the person for use by the
person in a mining operation:

   (a)  that is referred to in a paragraph of the definition of mining
        operations other than paragraph (d), (e), (f), (g), (h) or (i); and

   (b)  that relates to sand, sandstone, soil, slate, clay (other than
        bentonite or kaolin), basalt, granite, gravel or limestone. 8 Item 1
        of Schedule 1 Repeal the item, substitute: 1 Paragraph 164(1)(b) Omit
        "at residential premises", substitute "at residential premises to
        generate electricity for use". 9 After Item 1 of Schedule 1 Insert: 1A
        Subsection 164(7) Insert: agricultural use limestone means limestone
        for use in the de-acidification of soil in any agricultural activity
        other than the activity referred to in paragraph (t) of the definition
        of agriculture. 10 Item 2 of Schedule 1 (paragraph (l) of the
        definition of agriculture) Omit "first-mentioned agricultural
        activity", substitute "first-mentioned activity". 11 Item 2 of
        Schedule 1 (paragraph (p) of the definition of agriculture) Omit "and
        silage pits", substitute "or silage pits". 12 Item 2 of Schedule 1
        (note to the definition of agriculture) Repeal the note, substitute:
        Note: The agricultural activities referred to in paragraph (i), (l),
        (m), (n), (o), (p), (q), (r), (s), (t), (u), (v) or (y) are given an
        expanded meaning by subsection (8). 13 After item 3 of Schedule 1
        Insert: 3A Note to the definition of agriculture After "(l),", insert
        "(la),". 14 Item 5 of Schedule 1 Repeal the item, substitute: 5
        Subsection 164(7) (paragraph (zd) of the definition of agriculture)
        Insert "or paragraph (zba)" after "any one of paragraphs (a) to (za)".
        15 Item 6 of Schedule 1 Repeal the item, substitute: 6 Subsection
        164(7) (definition of minerals) Repeal the definition, substitute:
        minerals means minerals in any form, whether solid, liquid or gaseous
        and whether organic or inorganic, except:

   (a)  sand, sandstone, soil, slate, clay (other than bentonite or kaolin),
        basalt, granite, gravel or water; or

   (b)  limestone (other than agricultural use limestone). 16 Item 7 of
        Schedule 1 (paragraph (a) of the definition of mining operations)
        Repeal the paragraph, substitute:

   (a)  exploration, prospecting, or mining for minerals, or the removal of
        overburden and other activities undertaken in the preparation of a
        site to enable mining for minerals to commence; or 17 Item 7 of
        Schedule 1 (paragraph (k) of the definition of mining operations)
        Repeal the paragraph, substitute:

   (k)  the rehabilitation before 1 July 1995 of a place at which a mining
        operation referred to in paragraph (a) or (b) has been carried on if
        the rehabilitation is carried out by:

        (i)    the person who carried on the mining operation at the place; or

        (ii)   a person contracted by that person to carry out the
               rehabilitation; or

18 Item 8 of Schedule 1 Repeal the item, substitute: 8 Subsection 164(7)
(after paragraph (k) of the definition of mining operations) Insert:

   (ka) the rehabilitation of a place affected by a mining operation referred
        to in paragraph (a) or (b) if the rehabilitation is carried out by:

        (i)    the person who carried on the mining operation; or

        (ii)   a person contracted by that person to carry out the
               rehabilitation; or 19 Item 10 of Schedule 1 Insert: approved
               catchment area means an area:

   (a)  in respect of which a soil or water conservation plan has been adopted
        by the persons who carry on core agricultural activities within that
        area; or

   (b)  in respect of which a soil or water conservation agreement has been
        made between the persons who carry on core agricultural activities
        within that area. 20 Item 10 of Schedule 1 (definition of mining town)
        Insert "principally" before "to house employees". 21 Item 10 of
        Schedule 1 (definition of mining town) Omit "principally
        administered", substitute "administered". 22 Item 11 of Schedule 1
        (subsection 164(8)) Omit "(h)", substitute "(i)". 23 Item 11 of
        Schedule 1 (subsection 164(8)) After "(s),", insert "(t),". 24 After
        item 11 of Schedule 1 Insert: 12 Subsection 164(8) After "(l),",
        insert "(la),". 13 Subsection 164(9) After "(k),", insert "(ka),". 25
        Item 1 of Schedule 2 Repeal the item, substitute: 1 Paragraph
        78A(1)(b) Omit "at residential premises", substitute "at residential
        premises to generate electricity for use".