Commonwealth Numbered Acts

Diesel Fuel Taxes Legislation Amendment Act 1982 No. 108 of 1982 - SECT 5

5. (1) After section 163 of the Principal Act the following section is
inserted: Rebate of duty in respect of diesel fuel used for certain purposes

''164. (1) A rebate is, subject to sub-sections (2) and (3) and to such
conditions and restrictions as are prescribed (being conditions and
restrictions that relate to goods generally, to goods included in a class of
goods that includes diesel fuel or to diesel fuel only), payable to a person
who purchases diesel fuel, being diesel fuel upon which duty has been paid,
for use by him-

   (a)  in mining operations or primary production (otherwise than for the
        purpose of propelling a road vehicle on a public road);

   (b)  at residential premises in-

        (i)    providing food and drink for;

        (ii)   providing lighting, heating, air-conditioning, hot water or
               similar amenities for; or

        (iii)  meeting other domestic requirements of,

residents of the premises;

   (c)  at a hospital or nursing home or at any other institution providing
        medical or nursing care; or

   (d)  at a home for aged persons.

''(2) Where a person-

   (a)  purchases diesel fuel for use by him in a manner referred to in
        sub-section (1); and

   (b)  uses the diesel fuel otherwise than in a manner referred to in that
        sub-section, then-

   (c)  if rebate has not been paid under sub-section (1) to the person in
        respect of the diesel fuel-rebate is not payable to the person in
        respect of the diesel fuel; or

   (d)  if rebate has been paid under sub-section (1) to the person in respect
        of the diesel fuel-the person shall, on demand in writing made by a
        Collector, pay to the Commonwealth an amount equal to the amount of
        rebate paid to him in respect of the diesel fuel and, if the person
        fails to pay to the Commonwealth the amount demanded within such
        period as is specified in the demand, the amount may be recovered in a
        court of competent jurisdiction as a debt due to the Commonwealth.

''(3) Subject to sub-section (4), a Collector may refuse to consider an
application for rebate under this section if-

   (a)  the application does not relate to diesel fuel purchased for use in a
        manner referred to in paragraph (b) of sub-section (1); and

   (b)  the quantity of diesel fuel in respect of which the application is
        made is less than 1,000 litres.

''(4) A Collector shall not refuse to consider an application made by a person
for rebate under this section by reason only that the quantity of diesel fuel
in respect of which the application is made is less than 1,000 litres if-

   (a)  the application is the first application by the person for rebate
        under this section; or

   (b)  a period of not less than 3 months has elapsed since the person last
        made an application for rebate under this section.

''(5) The rebate payable under sub-section (1) in respect of any diesel fuel
is payable at the rate at which duty was paid on the diesel fuel.

''(6) Rebates payable under sub-section (1) are payable out of the
Consolidated Revenue Fund, which is appropriated accordingly.

''(7) In this section-

'agriculture' means-

   (a)  the cultivation of the soil;

   (b)  the cultivation or gathering in of crops; or

   (c)  the rearing of live-stock,

and includes-

   (d)  viticulture, horticulture, pasturage or apiculture;

   (e)  hunting or trapping carried on for the purpose of a business; or

   (f)  other operations (including operations by way of pest or disease
        control or by way of soil or water conservation) connected with any
        operations referred to in paragraph (a), (b), (c), (d) or (e),

but does not include fishing operations or forestry;

'duty' has the same meaning as in sub-section (1) of section 163;

'fish' means freshwater or salt-water fish, and includes turtles, dugong,
crustacea, molluscs or any other living resources of the sea or of the
sea-bed;

'fishing operations' means-

   (a)  the taking, catching or capturing of fish;

   (b)  the raising of fish; or

   (c)  the processing of fish on board vessels,

and includes oyster farming or pearling operations, but does not include
operations conducted otherwise than for the purpose of a business;

'forestry' means-

   (a)  the planting or tending, in a forest or plantation, of trees intended
        for felling; or

   (b)  the thinning or felling, in a forest or plantation, of standing
        timber,

and includes-

   (c)  the transporting, milling or processing, in a forest or plantation, of
        timber felled in the forest or plantation;

   (d)  the milling of timber at a sawmill that is not situated in the forest
        or plantation in which the timber was felled; or

   (e)  where timber is milled at a sawmill that is not situated in the forest
        or plantation in which the timber was felled-the transporting of the
        timber from the forest or plantation in which it was felled to the
        sawmill;

'horticulture' includes-

   (a)  the cultivation or gathering in of fruit, vegetables, herbs, edible
        fungi, nuts, flowers, trees, shrubs or plants;

   (b)  the propagation of trees, shrubs or plants; or

   (c)  the production of seeds, bulbs, corms, tubers or rhizomes;

'live-stock' includes any animal reared for the production of food, fibres,
skins, fur or feathers, or for its use in the farming of land;

'minerals' means minerals in any form, whether solid, liquid or gaseous and
whether organic or inorganic;

'mining operations' means-

   (a)  exploration, prospecting or mining for minerals; or

   (b)  the dressing or beneficiation (at the mining site or elsewhere) of
        minerals, or ores bearing minerals, as an integral part of operations
        for their recovery,

and includes-

   (c)  other operations connected with exploration, prospecting or mining for
        minerals that are carried out in, or at a place adjacent to, the area
        in which the exploration, prospecting or mining occurs;

   (d)  where minerals, or ores bearing minerals, are dressed or beneficiated,
        at a place other than the mining site, as an integral part of
        operations for their recovery-the transporting of the minerals or ores
        from the mining site to the place where they are dressed or
        beneficiated;

   (e)  the liquefying of natural gas;

   (f)  where natural gas is liquefied at a place other than the mining
        site-the transporting of the natural gas from the mining site to that
        place; or

   (g)  the production of common salt by means of evaporation,

but does not include quarrying operations carried on for the sole purpose of
obtaining stone for building, road making or similar purposes;

'pearling operations' means-

   (a)  the taking of pearl shell; or

   (b)  the culture of pearls or pearl shell,

and includes the taking or capturing of trochus, beche-de-mer or green snails;

'primary production' means-

   (a)  agriculture;

   (b)  fishing operations; or

   (c)  forestry;

'processing', in relation to fish, includes-

   (a)  the cutting up, dismembering, cleaning, sorting or packing of fish;

   (b)  the preserving or preparing of fish; or

   (c)  the producing of any substance or article from fish;

'residential premises' means-

   (a)  premises used as a house; or

   (b)  other premises at which at least one person resides,

but does not include-

   (c)  premises used in the business of a hotel, motel or boarding house or a
        similar business;

   (d)  premises used as a hospital or nursing home or as any other
        institution providing medical or nursing care;

   (e)  premises used as a home for aged persons; or

   (f)  premises used as a boarding school;

'road vehicle' means a vehicle of a kind ordinarily used on roads for the
transport of persons or goods;

'use', in relation to diesel fuel in relation to a person, does not include
the sale or other disposal of the diesel fuel by the person to another
person.''.

(2) Section 164 of the Principal Act as amended by sub-section (1) applies
only in relation to diesel fuel that is entered for home consumption after the
commencement of this Act.