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Tax Laws Amendment (2009 Measures No. 2) Bill 2009

Schedule 7 Fuel tax

Part 1 Fuel Tax Act 2006

1  Section 41-5 (note 1)

Omit “Subdivisions 41-B and 45-A”, substitute “Subdivision 41-B”.

2  Section 44-1 (note)

Repeal the note.

3  Division 45

Repeal the Division.

4  Subsection 60-5(1) (note 1 at the end of the definition of Total fuel tax credits )

Repeal the note.

5  Subsection 60-5(1) (note 2 at the end of the definition of Total fuel tax credits )

Omit “2”.

6  Subsection 65-5(5)

Repeal the subsection.

7  Subsection 65-10(1)

Omit “(1)”.

8  Subsection 65-10(2)

Repeal the subsection.

9  Section 110-5 (paragraph (a) of the definition of decreasing fuel tax adjustment )

Omit “and subsection 45-5(2)”.

10  Section 110-5 (definition of Environment Minister )

Repeal the definition.

11  Section 110-5 (definition of Environment Secretary )

Repeal the definition.

12  Section 110-5 (definition of Greenhouse Challenge Plus Programme )

Repeal the definition.



 

Part 2 Fuel Tax (Consequential and Transitional Provisions) Act 2006

13  Item 35 of Schedule 3 (heading)

Omit “ Subsection 65-10(1) ”, substitute “ Section 65-10 ”.

14  Item 40 of Schedule 3 (heading)

Omit “ Subsection 65-10(1) ”, substitute “ Section 65-10 ”.

15  Item 41 of Schedule 3

Omit “and subsection 45-5(2)”.



 

Part 3 Application provisions

16  Application of Part 1 amendments

Meaning of programme end time

(1)       In this Part:

programme end time means the time occurring just before the commencement of Part 1 of this Schedule.

Application

(2)       The amendments made by Part 1 of this Schedule apply in relation to tax periods ending in financial years commencing on or after 1 July 2009.

(3)       To avoid doubt, despite the repeal of subsection 65-5(5) of the Fuel Tax Act 2006 by that Part, subsection 65-5(4) of that Act continues not to apply in respect of the whole or a part of a fuel tax credit that, just before the programme end time, you were not entitled to take into account under subsection 45-5(1) of that Act.

Decreasing fuel tax adjustment

(4)       Subitem (5) applies if, at the programme end time, you were not a member of a programme mentioned in subsection 45-5(1) of the Fuel Tax Act 2006 .

(5)       The Fuel Tax Act 2006 is taken to have had effect, at the programme end time, as if you became a member of such a programme at that time.