FUEL TAX (CONSEQUENTIAL AND TRANSITIONAL PROVISIONS) ACT 2006 (NO. 73, 2006)

Contents

1............ Short title............................................................................................ 1

2............ Commencement.................................................................................. 2

3............ Schedule(s).......................................................................................... 4

4............ Regulations......................................................................................... 4

Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000 5

Part 1—Amendments commencing on 1 July 2006 5

Fuel Sales Grants Act 2000 5

Product Grants and Benefits Administration Act 2000 5

Part 2—Amendments commencing on or after 1 January 2007 6

Product Grants and Benefits Administration Act 2000 6

Part 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 7

Fuel Sales Grants Act 2000 7

Schedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965 8

Part 1—Amendments commencing on 1 July 2006 8

States Grants (Petroleum Products) Act 1965 8

Part 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 9

States Grants (Petroleum Products) Act 1965 9

Schedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012 10

Part 1—Definitions 10

Part 2—Energy grants arising before 1 July 2006 11

Division 1—Energy grants claimed under the Energy Grants Act 11

Energy Grants (Credits) Scheme Act 2003 11

Product Grants and Benefits Administration Act 2000 11

Division 2—Energy grants claimed under the Fuel Tax Act 13

Part 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012 14

Division 1—Credits arising between 1 July 2006 and 30 June 2008 14

Division 2—Credits arising between 1 July 2008 and 30 June 2012 15

Part 4—Fuel tax credits for vehicles of 4.5 tonnes 18

Part 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008 19

Part 5—Alternative fuel energy grants arising under the Energy Grants Act 21

Division 1—Energy grants claimed under the Energy Grants Act 21

Product Grants and Benefits Administration Act 2000 21

Division 2—Energy grants claimed under the Fuel Tax Act 22

Part 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012 23

Product Grants and Benefits Administration Act 2000 23

Part 7—Repeal of Energy Grants Act on 1 July 2012 24

Energy Grants (Credits) Scheme Act 2003 24

Part 8—Other amendments relating to the transitional period 25

Division 1AA—Amendments commencing on 1 July 2006 25

Fuel Tax Act 2006 25

Division 1—Amendments commencing on 1 July 2007 25

Product Grants and Benefits Administration Act 2000 25

Division 1A—Amendments commencing on 1 July 2008 26

Fuel Tax Act 2006 26

Division 2—Amendments commencing on 1 July 2010 26

Fuel Tax Act 2006 26

Division 3—Amendments commencing on 1 July 2012 27

Fuel Tax Act 2006 27

Division 4—Amendments commencing on 1 July 2013 27

Fuel Tax Act 2006 27

Product Grants and Benefits Administration Act 2000 27

Schedule 4—Other amendments 29

Product Grants and Benefits Administration Act 2000 29

Schedule 5—Administrative provisions 30

Part 1—Administrative provisions 30

Administrative Decisions (Judicial Review) Act 1977 30

A New Tax System (Goods and Services Tax) Act 1999 30

Income Tax Assessment Act 1936 30

Income Tax Assessment Act 1997 30

Taxation Administration Act 1953 36

Part 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 80

Taxation Administration Act 1953 80

Tax Laws Amendment (2005 Measures No. 4) Act 2005 81

Part 3—Consequential amendments 82

Administrative Decisions (Judicial Review) Act 1977 82

A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 82

A New Tax System (Goods and Services Tax) Act 1999 82

A New Tax System (Goods and Services Tax Transition) Act 1999 90

A New Tax System (Luxury Car Tax) Act 1999 90

A New Tax System (Wine Equalisation Tax) Act 1999 90

Crimes (Taxation Offences) Act 1980 91

Freedom of Information Act 1982 91

Income Tax Assessment Act 1936 92

Income Tax Assessment Act 1997 92

Taxation Administration Act 1953 92

Taxation (Interest on Overpayments and Early Payments) Act 1983 93

Tax Laws Amendment (Retirement Villages) Act 2004 93

Part 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 95

A New Tax System (Wine Equalisation Tax) Act 1999 95

Commonwealth Numbered Acts

FUEL TAX (CONSEQUENTIAL AND TRANSITIONAL PROVISIONS) ACT 2006 (NO. 73, 2006) - NOTES