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Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2010

Part 4-1 Miscellaneous

Division 11 Miscellaneous

Table of Subdivisions

             Guide to Division 11

11-A     Miscellaneous

Guide to Division 11

11-1   What this Division is about

This Division provides for the following matters:

               (a)     the Commissioner to have the general administration of this Act;

              (b)     the application of this Act to the Commonwealth;

               (c)     regulations to be made for the purposes of this Act.

Subdivision 11-A Miscellaneous

Table of Sections

11-5          Commissioner has general administration of this Act

11-10        Application of this Act to the Commonwealth

11-15        Regulations

11-5   Commissioner has general administration of this Act

                   The Commissioner has the general administration of this Act.

Note:          An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law.

11-10   Application of this Act to the Commonwealth

             (1)  It is the Parliament’s intention that the Commonwealth and * untaxable Commonwealth entities should:

                     (a)  be notionally entitled to CPRS fuel credits; and

                     (b)  have notional * CPRS fuel credit adjustments.

Note:          The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1-15 of the Fuel Tax Act 2006 ).

             (2)  The * Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an * untaxable Commonwealth entity.

             (3)  Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.

             (4)  A direction given under subsection (2) is not a legislative instrument.

             (5)  The * Finance Minister must ensure that a copy of a direction under subsection (2) is available on the website of the Department administered by the Finance Minister.

11-15   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.