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Fuel Sales Grants Bill 2000

Part 1 Preliminary

   

1   Short title

                   This Act may be cited as the Fuel Sales Grants Act 2000 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   States and Territories are bound

                   This Act binds the Crown in right of each of the States, of the Australian Capital Territory, of the Northern Territory and of Norfolk Island. However, it does not make the Crown liable to be prosecuted for an offence.

4   Definitions

             (1)  In this Act, unless the contrary intention appears:

eligible location has the meaning given by the regulations.

fuel means goods covered by:

                     (a)  gasoline or diesel classified to item 11 or 12 of the Schedule to the Excise Tariff for use as fuel otherwise than in aircraft; or

                     (b)  gasoline or diesel that would be classified to item 11 or 12 of the Schedule to the Excise Tariff if it had been produced in Australia for use as fuel otherwise than in aircraft; or

                     (c)  any other goods prescribed for the purposes of this definition.

             (2)  An expression used in this Act that is also used in the Product Grants and Benefits Administration Act 2000 has the same meaning as in that Act, unless the contrary intention appears.

             (3)  For the purposes of this Act:

                     (a)  the location at which a sale of fuel takes place is taken to be the location at which the purchaser takes possession of the fuel; and

                     (b)  a sale of fuel is taken to have occurred when the purchaser takes possession of the fuel.

5   Commissioner of Taxation has general administration of this Act

                   The Commissioner has the general administration of this Act.