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A New Tax System (Tax Administration) Bill (No. 2) 2000
Schedule 4B Diesel Fuel Rebate Scheme

   

Customs Act 1901

1  Subsection 164(5A)

Before “where the Minister”, insert “subject to subsection (5AAC),”.

2  After subsection 164(5AAB)

Insert:

     (5AAC)  The Minister may, by notice published in the Gazette , declare that the rate of rebate payable under subsection (1) to a person in respect of a specified type of diesel fuel that:

                     (a)  is like fuel of a kind prescribed for the purposes of the definition of diesel fuel in subsection 4(1); and

                     (b)  is for use in a manner referred to in a paragraph of subsection (1) of this section and specified in the notice;

is, on and after a day specified in the notice, a rate specified in the notice, being a rate lower than the rate specified in subsection (5) or under subsection (5A) (as the case requires) in relation to that paragraph, and, where the Minister makes such a declaration, the declaration has effect accordingly.

    (5AAD)  If a particular type of diesel fuel is used for more than one purpose, it may be treated for the purposes of subsection (5AAC) as more than one type of diesel fuel, each type relating to one or more purposes for which the fuel is used.

3  Subsection 164(5AA)

Omit “The”, substitute “Subject to subsection (5ABA), the”.

4  At the end of paragraph 164(5AA)(b)

Add “or (5AAC)”.

5  After subsection 164(5AB)

Insert:

     (5ABA)  Subsection (5AA) does not apply to the rebate payable in respect of diesel fuel if:

                     (a)  the rate of rebate payable in respect of the diesel fuel is a rate specified in a notice under subsection (5AAC); and

                     (b)  one or more of the rates of rebate that would be averaged under subsection (5AA) in respect of the fuel if that subsection applied would not be a rate specified in such a notice.

Excise Act 1901

6  Subsection 78A(5A)

Before “where the Minister”, insert “subject to subsection (5AAC),”.

7  After subsection 78A(5AAB)

Insert:

     (5AAC)  The Minister may, by notice published in the Gazette , declare that the rate of rebate payable under subsection (1) to a person in respect of a specified type of diesel fuel that:

                     (a)  is like fuel of a kind prescribed for the purposes of the definition of diesel fuel in subsection 4(1); and

                     (b)  is for use in a manner referred to in a paragraph of subsection (1) of this section and specified in the notice;

is, on and after a day specified in the notice, a rate specified in the notice, being a rate lower than the rate specified in subsection (5) or under subsection (5A) (as the case requires) in relation to that paragraph, and, where the Minister makes such a declaration, the declaration has effect accordingly.

    (5AAD)  If a particular type of diesel fuel is used for more than one purpose, it may be treated for the purposes of subsection (5AAC) as more than one type of diesel fuel, each type relating to one or more purposes for which the fuel is used.

8  Subsection 78A(5AA)

Omit “The”, substitute “Subject to subsection (5ABA), the”.

9  At the end of paragraph 78A(5AA)(b)

Add “or (5AAC)”.

10  After subsection 78A(5AB)

Insert:

     (5ABA)  Subsection (5AA) does not apply to the rebate payable in respect of diesel fuel if:

                     (a)  the rate of rebate payable in respect of the diesel fuel is a rate specified in a notice under subsection (5AAC); and

                     (b)  one or more of the rates of rebate that would be averaged under subsection (5AA) in respect of the fuel if that subsection applied would not be a rate specified in such a notice.