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CUSTOMS AND EXCISE AMENDMENT (DIESEL FUEL REBATE SCHEME) ACT 1999 NO. 87, 1999 - SCHEDULE 1

- Amendment of the Customs Act 1901

1 Subsection 4(1)

Insert:

diesel fuel includes any other like fuel of a kind that is prescribed.

2 After subsection 164(1AA)

Insert:

(1AB)
Despite the other provisions of this section, rebate is not payable:

(a)
for a purchase of diesel fuel on or after 1 July 2002; or

(b)
as a result of an application received more than 5 months after 1 July 2002.

3 After paragraph 164(1)(aa)

Insert:

(ab)
in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

(ac)
in marine use (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;

4 Subsection 164(5)

Omit "subsection (5AA)", substitute "subsections (5AA) and (5AC)".

5 After paragraph 164(5)(b)

Insert:

(ba)
in the case of paragraph (1)(ab)—the amount per litre of duty paid on the diesel fuel;

(bb)
in the case of paragraph (1)(ac)—the amount per litre of duty paid on the diesel fuel;

6 After subsection 164(5A)

Insert:

(5AAA)
A declaration under subsection (5A) in relation to use of diesel fuel in a manner referred to in paragraph (1)(aa) may declare different rates for:

(a)
use of diesel fuel in primary production other than forestry; and

(b)
use of diesel fuel in forestry.

However, the rate declared for use of diesel fuel in forestry must be 35 /43 of the rate declared for use of diesel fuel in primary production other than forestry.

(5AAB)
If such different rates are declared, subsections (5AA) and (5AC) have effect as if the 2 uses of diesel fuel referred to in this subsection were uses separately referred to in their own paragraphs in subsection (1).

7 After subsection 164(5AB)

Insert:

(5AC)
The rate of rebate payable under subsection (1) to a person in respect of any diesel fuel purchased by the person for use in a manner referred to in more than one paragraph of that subsection is:

(a)
if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are the same—the rate of rebate in relation to any of those paragraphs; or

(b)
if the rates of rebate under subsection (5) or (5A) in relation to each of those paragraphs are not the same—the highest rate of rebate in relation to any of those paragraphs.

The reference in subsection (5AA) to a paragraph of subsection (1) is taken to be a reference to any one of those paragraphs to which that rate of rebate relates.

8 Subsection 164(7)

Insert:

carrying on an enterprise has the same meaning as in the Diesel and Alternative Fuels Grants Scheme Act 1999 .

9 Subsection 164(7)

Insert:

marine use includes the use of vessels in or on fresh water, but does not include any use relating to forestry.

10 Subsection 164(7)

Insert:

rail transport includes light rail transport and transport by tram, but does not include any rail transport relating to forestry.


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