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Fuel Tax (Consequential and Transitional Provisions) Bill 2006

2004-2005-2006

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Fuel Tax (Consequential and Transitional Provisions) Bill 2006

 

No.      , 2006

 

(Treasury)

 

 

 

A Bill for an Act to deal with consequential and transitional matters arising from the enactment of the Fuel Tax Act 2006 , and for other purposes

   

   



Contents

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

2............ Commencement................................................................................... 1

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 5—Alternative fuel energy grants arising under the Energy Grants Act       19

Division 1—Energy grants claimed under the Energy Grants Act                     19

Product Grants and Benefits Administration Act 2000                                      19

Division 2—Energy grants claimed under the Fuel Tax Act                               20

Part 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012    21

Product Grants and Benefits Administration Act 2000                                      21

Part 7—Repeal of Energy Grants Act on 1 July 2012                                22

Energy Grants (Credits) Scheme Act 2003                                                            22

Part 8—Other amendments relating to the transitional period                23

Division 1—Amendments commencing on 1 July 2007                                     23

Product Grants and Benefits Administration Act 2000                                      23

Division 2—Amendments commencing on 1 July 2010                                     24

Fuel Tax Act 2006                                                                                                      24

Division 3—Amendments commencing on 1 July 2012                                     24

Fuel Tax Act 2006                                                                                                      24

Division 4—Amendments commencing on 1 July 2013                                     24

Fuel Tax Act 2006                                                                                                      24

Product Grants and Benefits Administration Act 2000                                      25

Schedule 4—Other amendments                                                                                  26

Energy Grants (Credits) Scheme Act 2003                                                            26

Product Grants and Benefits Administration Act 2000                                      26

Schedule 5—Administrative provisions                                                                   27

Part 1—Administrative provisions                                                                        27

Administrative Decisions (Judicial Review) Act 1977                                        27

A New Tax System (Goods and Services Tax) Act 1999                                       27

Income Tax Assessment Act 1936                                                                             27

Income Tax Assessment Act 1997                                                                             27

Taxation Administration Act 1953                                                                          33

Part 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005       77

Taxation Administration Act 1953                                                                          77

Tax Laws Amendment (2005 Measures No. 4) Act 2005                                     78

Part 3—Consequential amendments                                                                     79

Administrative Decisions (Judicial Review) Act 1977                                        79

A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 79

A New Tax System (Goods and Services Tax) Act 1999                                       79

A New Tax System (Goods and Services Tax Transition) Act 1999                   87

A New Tax System (Luxury Car Tax) Act 1999                                                      87

A New Tax System (Wine Equalisation Tax) Act 1999                                        87

Crimes (Taxation Offences) Act 1980                                                                     88

Freedom of Information Act 1982                                                                           88

Income Tax Assessment Act 1936                                                                             89

Income Tax Assessment Act 1997                                                                             89

Taxation Administration Act 1953                                                                          89

Taxation (Interest on Overpayments and Early Payments) Act 1983               90

Tax Laws Amendment (Retirement Villages) Act 2004                                        90

Part 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005                                                                                                                    92

A New Tax System (Wine Equalisation Tax) Act 1999                                        92

 



A Bill for an Act to deal with consequential and transitional matters arising from the enactment of the Fuel Tax Act 2006 , and for other purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .

2   Commencement

             (1)  Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 4 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

 

2.  Schedule 1, Part 1

1 July 2006.

1 July 2006

3.  Schedule 1, items 4 to 6

1 January 2007.

1 January 2007

4.  Schedule 1, item 7

1 July 2009.

1 July 2009

5.  Schedule 1, Part 3

1 January 2007.

1 January 2007

6.  Schedule 2, Part 1

1 July 2006.

1 July 2006

7.  Schedule 2, Part 2

1 July 2007.

1 July 2007

8.  Schedule 3, Parts 1 to 4

1 July 2006.

1 July 2006

9. Schedule 3, Part 5

1 July 2010.

1 July 2010

10.  Schedule 3, Parts 6 and 7

1 July 2012.

1 July 2012

11.  Schedule 3, Part 8, Division 1

1 July 2007.

1 July 2007

12.  Schedule 3, Part 8, Division 2

1 July 2010.

1 July 2010

13.  Schedule 3, Part 8, Division 3

1 July 2012.

1 July 2012

14.  Schedule 3, Part 8, Division 4

1 July 2013.

1 July 2013

15.  Schedule 4, items 1 and 2

The day on which the Bill for this Act is introduced into the Parliament.

 

16.  Schedule 4, item 3

Immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000 .

19 June 2000

17.  Schedule 4, item 4

The day on which this Act receives the Royal Assent.

 

18.  Schedule 5, Part 1

At the same time as the Fuel Tax Act 2006 commences.

1 July 2006

19.  Schedule 5, items 59 and 60

The later of:

(a) immediately after the commencement of the Fuel Tax Act 2006 ; and

(b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 .

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

 

20.  Schedule 5, items 61 and 62

Immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 .

However, if Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 commences before the Fuel Tax Act 2006 commences, the provision(s) do not commence at all.

 

21.  Schedule 5, Part 3

At the same time as the Fuel Tax Act 2006 commences.

1 July 2006

22.  Schedule 5, Part 4

The later of:

(a) immediately after the commencement of the Fuel Tax Act 2006 ; and

(b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 .

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

 

Note:          This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

             (2)  Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3   Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4   Regulations

                   The Governor-General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.