Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1995 No. 87 of 1995 - SECT 5

5.(1) Despite section 8 of the Acts Interpretation Act 1901, but subject to
subsection (2):

   (a)  all rebate applications made before, but not decided before, the day
        on which this Act receives the Royal Assent; and

   (b)  all applications made to the Administrative Appeals Tribunal before,
        but not decided before, that day in respect of decisions relating to
        rebate applications; are to be decided under the Customs Act 1901, and
        the Excise Act 1901, as in force on and after that day.

(2) Subsection (1) does not apply to:

   (a)  a rebate application made by a person in respect of diesel fuel
        purchased by the person for use by the person at residential premises
        in:

        (i)    providing food and drink for; or

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

        (iii)  meeting other domestic requirements of; residents of the
               premises; or

   (b)  an application made to the Administrative Appeals Tribunal in relation
        to such an application.

(3) If a person purchased diesel fuel before 1 July 1995 for use by that
person at residential premises in an activity referred to in subparagraph
(2)(a)(i), (ii) or (iii) for the purposes of the definition of minerals in
item 6 (excluding water):

   (a)  the person may make an application under section 164 of the
        Customs Act  1901 for a rebate of customs duty, and under section 78A
        of the Excise Act  1901 for a rebate of excise duty, in respect of
        that fuel; and

   (b)  if that application:

        (i)    is not made; or

        (ii)   is not finally decided; before 1 July 1995 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:

        (iii)  the amendments set out in items 1, 4, 5, 6 (insofar as that
               item refers to sand, sandstone, soil, slate, clay (other than
               bentonite or kaolin), basalt, granite, gravel and limestone)
               and item 9 of Schedule 1, and Schedule 2, had not been made;
               and

        (iv)   the rate at which the rebate is payable were $0.24659 per
               litre; 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).

(4) If, in relation to a rebate application:

   (a)  legal proceedings have been brought in the Federal Court of Australia
        or the High Court of Australia before the day on which this Act
        receives the Royal Assent; and

   (b)  those proceedings have not been determined before that day; then, for
        the purpose of those proceedings, despite section 8 of the Acts
        Interpretation Act 1901, the law governing the right to be paid such a
        rebate is the Customs Act 1901 as in force on and after that day and
        the Excise Act  1901 as so in force.

(5) If:

   (a)  a person has made a rebate application; and

   (b)  the person has, before the day on which this Act receives the Royal
        Assent, been paid a rebate to which the person is entitled under the
        Customs  Act 1901 as in force at the time of the payment and under the
        Excise Act 1901 as so in force; that payment is to be treated, on and
        after that day, as if it were a payment properly made under the
        Customs Act 1901 as in force on and after the first-mentioned day and
        under the Excise Act 1901 as so in force.

(6) A person may, at any time, make a rebate application in respect of diesel
fuel purchased for the purpose of a particular activity or operation more than
3 years before the making of that application only if:

   (a)  notice of intention to make an application was duly given before 1
        July 1994 under subsection 164(4AB) of the Customs Act 1901 and under
        subsection 78A(4AB) of the Excise Act 1901; and

   (b)  the notice can reasonably be construed as extending to cover that
        activity or operation, whether it so refers in express terms or not.

(7) In this section:

"rebate application'' means an application for a rebate in respect of duty
paid on diesel fuel made:

   (a)  under section 164 of the Customs Act 1901 as in force at the time the
        application is made; and

   (b)  under section 78A of the Excise Act 1901 as so in force.