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Energy Grants (Credits) Scheme (Consequential Amendments) Bill 2003
Schedule 5 Amendment of the Taxation Administration Act 1953

   

1  Subsection 2(1) (definition of Customs diesel fuel rebate provision )

Repeal the definition.

2  Subsection 2(1) (paragraph (b) of the definition of taxation law )

Omit “the Diesel and Alternative Fuels Grants Scheme Act 1999 or”.

3  Subsection 2(1) (paragraph (bb) of the definition of taxation law )

Repeal the paragraph.

4  Subsection 2(1) (note 1 to the definition of taxation law )

Repeal the note.

5  Paragraph 2(2)(c)

Repeal the paragraph.

6  Subsection 3C(9) (definition of taxation law )

Repeal the definition.

7  Subsection 3D(22) (definition of taxation law )

Repeal the definition.

8  Subsection 6D(5)

Repeal the subsection.

9  Subsection 8AAB(5) (table item 1A)

Repeal the item.

10  Section 8AAZA (definition of credit )

After “taxation law”, insert “(other than the Product Grants and Benefits Administration Act 2000 )”.

11  Section 8AAZA (definition of primary tax debt )

After “taxation law”, insert “(other than, except in Division 4, the Product Grants and Benefits Administration Act 2000 )”.

12  Section 8AA

Repeal the section.

13  After paragraph 8C(1)(g)

Insert:

                 or (h)  to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000 ;

14  Paragraph 8J(2)(gb)

Repeal the paragraph.

15  Paragraph 8W(2A)(b)

Omit “the Diesel and Alternative Fuels Grants Scheme Act 1999 or”.

16  Paragraph 8W(2A)(c)

Before “grant” (twice occurring), insert “product”.

17  Subsection 8W(4) (definition of grant or benefit )

Repeal the definition.

18  Subsection 8W(4)

Insert:

product grant or benefit means a grant or benefit payable under the Product Grants and Benefits Administration Act 2000 .

19  Section 14ZAAA

Insert:

product grant or benefit law means a law under which the extent of entitlement to a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 is worked out.

20  Section 14ZAAA (at the end of the definition of tax law )

Add:

               ; or (c)  a product grant or benefit law.

21  Section 14ZAA

Insert:

claim period has the meaning given by section 12 of the Product Grants and Benefits Administration Act 2000 .

22  Section 14ZAA

Insert:

product grant or benefit means a grant or benefit mentioned in section 8 of the Product Grants and Benefits Administration Act 2000 .

23  Paragraph 14ZAB(c)

After “tax”, insert “or product grant or benefit”.

24  Sections 14ZAF and 14ZAG

Repeal the sections, substitute:

14ZAF   Application for private ruling about own tax or product grant or benefit

                   A person may apply to the Commissioner for a ruling on the way in which, in the Commissioner’s opinion:

                     (a)  a tax law or tax laws (not being or including a product grant or benefit law) would apply to the person in respect of a year of income in relation to an arrangement; or

                     (b)  a product grant or benefit law would apply to the person in respect of a claim period in relation to an arrangement.

14ZAG   Application for private ruling about another’s tax or product grant or benefit

                   A person may, with the written consent of another person, apply to the Commissioner for a ruling on the way in which, in the Commissioner’s opinion:

                     (a)  a tax law or tax laws (not being or including a product grant or benefit law) would apply to the other person in respect of a year of income in relation to an arrangement; or

                     (b)  a product grant or benefit law would apply to the other person in respect of a claim period in relation to an arrangement.

25  After section 14ZAH

Insert:

14ZAHA   Claim periods to which application may apply

                   A claim period to which an application applies may be:

                     (a)  a past claim period; or

                     (b)  the current claim period; or

                     (c)  a future claim period.

26  Section 14ZAP

After “a year of income”, insert “, or a claim period,”.

27  Subparagraph 14ZAP(b)(ii)

After “income”, insert “, or claim period,”.

28  Subsection 14ZAS(1)

After “year of income”, insert “or claim period,”.

29  Subsection 14ZAU(4)

After “a year of income”, insert “, or claim period,”.

30  Paragraph 14ZAZA(2)(a)

After “income”, insert “or claim period”.

31  Subsections 14ZW(1D), 15(5), 15A(12) and 17B(8)

Repeal the subsections.

32  Subsection 250-10(2) in Schedule 1 (table item 22)

Repeal the item.

33  Subsection 250-10(2) in Schedule 1 (table item 24A)

Repeal the item.

34  Subsection 250-10(2) in Schedule 1 (table item 22 (second occurring))

Repeal the item.

35  Subsection 250-10(2) in Schedule 1 (table item 23 (second occurring))

Repeal the item.

36  Application of running balance account amendments

(1)       The amendment made by item 10 applies to credits arising on or after 1 July 2003.

(2)       The amendment made by item 11 applies to debts becoming due on or after 1 July 2003.

37  Transitional

(1)       Despite the amendments made by this Schedule, the Taxation Administration Act 1953 continues to apply, as if it had not been amended by this Schedule, in relation to any act or omission:

                     (a)  that took place before 1 July 2003 under or for the purposes of the Diesel and Alternative Fuels Grants Scheme Act 1999 ; or

                     (b)  that takes place on or after that day under or for the purposes of that Act in its continued operation in accordance with item 2 of Schedule 2 to this Act.

Note:       The above subitem will, for example, have the effect that:

(a)           an order may be made under section 8W in the Taxation Administration Act 1953 in relation to an offence committed in relation to the Diesel and Alternative Fuels Grants Scheme Act 1999 before or after its repeal; and

(b)           a document may be certified under section 15A in the Taxation Administration Act 1953 as a true copy of a document obtained under the Diesel and Alternative Fuels Grants Scheme Act 1999 before or after its repeal.

(2)       Despite the repeal of subsection 17B(8) of the Taxation Administration Act 1953 by this Schedule, section 17B of that Act continues to apply in relation to conduct that constituted or would constitute a contravention of the Diesel and Alternative Fuels Grants Scheme Act 1999 ,in its continued operation in accordance with item 2 of Schedule 2 to this Act, as if that Act were a taxation law.