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Tuesday, 25 March 1980
Page: 956

Senator SCOTT (New South WalesMinister for Special Trade Representations) - I move:

That the Bill be now read a second time.

Mr President,I seek leave to have the second reading speech incorporated in Hansard.

Leave granted.

The speech read as follows-

The Diesel Fuel Taxation (Administration) Act 1957, which contains the administrative machinery for the collection of a tax imposed on diesel fuel when used in propelling a road vehicle on a public road, currently stipulates that if a person who has purchased diesel fuel free of tax for use otherwise than in propelling a road vehicle on a public road subsequently uses that fuel for propelling a road vehicle on a public road he shall, within 2 1 days after such use, notify a collector of customs in writing that the fuel has been so used.

The purpose of this Bill is to amend the Diesel Fuel Taxation (Administration) Act 1957 to enable that notification period to be extended beyond 2 1 days so as to accommodate persons who have experienced difficulty in complying with this requirement because of present day accounting practices.

Clause 4 of the Bill continues the Government's policy of expanding, wherever possible, the jurisdiction of the Administrative Appeals Tribunal in relation to administrative decisions which affect the rights or entitlements of persons under Commonwealth legislation. I commend the Bill to honourable senators.

Debate (on motion by Senator Georges) adjourned.

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