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ENERGY GRANTS (CLEANER FUELS) SCHEME (CONSEQUENTIAL AMENDMENTS) ACT 2004 NO. 42, 2004 - SCHEDULE 2

- Amendment of other Acts

Excise Act 1901

1 Subsection 15(1)

Omit "2 months from the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament for compliance", substitute "until the end of the transition period to comply".

2 Subsection 15(2)

Omit "that period", substitute "the transition period".

3 At the end of section 15

Add:

(3)
In this section:

"first day" means the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament.

"transition period" means the period starting at the start of the first day and ending either:

(a) 2 months after the end of the first day; or
(b) if, before the end of those 2 months:
(i) the person applies for a manufacturer licence for the goods; and
(ii) the Collector has not decided whether to grant, or refuse to grant, that licence;
at the earliest of the following:
(iii) 12 months after the end of the first day;
(iv) the end of the last day (if any) for the goods determined under subsection (4);
(v) the end of the day the Collector grants, or refuses to grant, the manufacturer licence.

(4)
For the purposes of this section, the Collector may determine in writing the last possible day of the transition period (the last day ) for particular goods. Such a day must be a day occurring:

(a) after:
(i) the day the determination was made; and
(ii) the end of the 2 months starting at the end of the first day; but
(b) before the end of the 12 months starting at the end of the first day.

(5)
A determination under subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901 .

4 Subsection 39D(4)

Repeal the subsection, substitute:

(4)
The Collector may, upon application by the licence holder and upon the production of the licence and any relevant notice given under section 39DA:

(a) vary or revoke a condition of the licence (other than a condition covered by subsection (1) or (2)); or
(b) impose an additional condition for the licence;

by making an alteration to, or an endorsement on, the licence or notice.

5 After section 39D

Insert:

39DA Changing licence conditions on own initiative
(1)
The Collector may, on his or her own initiative, do one or more of the following:

(a) vary or revoke a condition of a licence (other than a condition covered by subsection 39D(1) or (2));
(b) impose an additional condition for the licence;

by written notice given to the licence holder in accordance with subsection (3).

(2)
The Collector must be satisfied that the variation, revocation or imposition is necessary or desirable:

(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Excise Acts.

(3)
The notice must:

(a) state the day (which must be at least 7 days after the day the notice is served) the variation, revocation or imposition is to take effect; and
(b) state that contravening a licence condition may make the licence holder liable for an offence; and
(c) be:
(i) served, either personally or by post, on the licence holder; or
(ii) served personally on a person who, at the time of service, apparently participates in the management or control of the premises specified in the licence.

6 After subparagraph 159(3)(c)(ii)

Insert:

(iia) a licence holder and is of licence information to be used by the licence holder for the purposes of determining the licence holder's entitlement to a grant under the Energy Grants (Cleaner Fuels) Scheme Act 2004 ; or

7 After subparagraph 159(3)(d)(ii)

Insert:

(iia) a licence holder and is of licence information to be used by the licence holder for the purposes of determining the licence holder's entitlement to a grant under the Energy Grants (Cleaner Fuels) Scheme Act 2004 ; or

8 Subsection 159(6)

Insert:

"licence holder" means a person who is:

(a) a licensed manufacturer or a holder of a storage licence; or
(b) a person specified in a permission given under section 61C;

for goods of a kind including a cleaner fuel (as defined in the Energy Grants (Cleaner Fuels) Scheme Act 2004 ).

9 Subsection 159(6)

Insert:

"licence information" means information relating to another person's:

(a) manufacturer licence or storage licence; or
(b) permission given under section 61A or 61C;

for goods of a kind including the same cleaner fuel (as defined in the Energy Grants (Cleaner Fuels) Scheme Act 2004 ) as that for the licence, or permission, held by the licence holder to whom the disclosure is to.

Fuel Quality Standards Act 2000

10 Before section 68

Insert in Part 5:

67A Disclosing information to the Commissioner of Taxation
The Secretary may disclose information obtained under this Act to the Commissioner of Taxation for use in relation to grants described in the Energy Grants (Cleaner Fuels) Scheme Act 2004 .




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