Excise Act 1901
(Repealed by No 54 of 2003)
View history note
Hide history noteS 78A repealed by No 54 of 2003, s 3 and Sch 4 item 6, effective 1 July 2003.
Act No 54 of 2003, s 3 and Sch 4 item 18 contains the following transitional provision:
18 Transitional
18
The Excise Act 1901 continues to apply, as if it had not been amended by this Schedule, in relation to the purchase before 1 July 2003 of diesel fuel, provided:
(a) an application under section 78A of that Act for a rebate in respect of the fuel was made before that day; or
(b) the following conditions are satisfied:
(i) an application under section 78A of that Act for a rebate in respect of the fuel is, in spite of subsection 78A(1AB) of that Act, made at any time from the beginning of that day until the end of 30 November 2003;
(ii) before the application was made, no claim was made (other than one that was withdrawn) in respect of the same fuel under section 15 of the Product Grants and Benefits Administration Act 2000 , in its operation as a result of Schedule 7 to this Act applying to the Energy Grants (Credits) Scheme Act 2003 .
Act No 54 of 2003, s 3 and Sch 7 item 1 contains the following additional transitional provision:
Transitional extension of Energy Grants (Credits) Scheme to certain fuel purchased or imported into Australia before 1 July 2003
(1)
Subject to subitem (1A), this item applies if, during the period from the beginning of 1 July 2000 until the end of 30 June 2003, an entity purchased or imported into Australia on-road diesel fuel, on-road alternative fuel or off-road diesel fuel, within the meaning of the Energy Grants (Credits) Scheme Act 2003 as in force on 1 July 2003 (including as affected by regulations under that Act commencing on that day).HistorySch 7(1) amended by No 95 of 2004, s 3 and Sch 4 items 1 to 3, by substituting ``Subject to subitem (1A), this'' for ``This'', ``an entity'' for ``a person'' and inserting ``as in force on 1 July 2003 (including as affected by regulations under that Act commencing on that day)'' at the end, effective 29 June 2004. For transitional provisions, see end of this note.
(1A)
This item does not apply if:
(a) the on-road alternative fuel is liquefied natural gas or biodiesel; or
(b) the entity purchased or imported into Australia the off-road diesel fuel before 1 July 2002 for a use mentioned in paragraph 53(4)(a) of the Energy Grants (Credits) Scheme Act 2003 as in force on 1 July 2003.HistorySch 7(1A) and (2) substituted for Sch 7(2) by No 95 of 2004, s 3 and Sch 4 item 4, effective 29 June 2004. For transitional provisions, see end of this note.
(2)
The Energy Grants (Credits) Scheme Act 2003 and regulations under that Act apply to fuel to which this item applies in the same way as they apply to on-road diesel fuel, on-road alternative fuel or off-road diesel fuel purchased or imported into Australia on 1 July 2003.Note: The effect of subitem (2) will be to create entitlements to energy grants that, subject to subitem (3), can be claimed under section 15 of the Product Grants and Benefits Administration Act 2000 . However, because of the claim period requirements in that section, a claim will not be able to be made more than 3 years after the actual time of purchase or importation of the fuel concerned.
HistorySch 7(1A) and (2) substituted for Sch 7(2) by No 95 of 2004, s 3 and Sch 4 item 4, effective 29 June 2004. For transitional provisions, see end of this note. Sch 7(2) formerly read:
(2)
The Energy Grants (Credits) Scheme Act 2003 applies to such fuel in the same way as it applies to on-road diesel fuel, on-road alternative fuel or off-road diesel fuel purchased or imported into Australia on or after 1 July 2003.
(3)
If, as a result of subitem (2), an entity becomes entitled to an energy grant under the Energy Grants (Credits) Scheme Act 2003 , the entity is not entitled to make a claim for payment of the grant under section 15 of the Product Grants and Benefits Administration Act 2000 if:
(a) the entity has made a claim (other than one that has been withdrawn) in respect of the same fuel under section 15 of the Diesel and Alternative Fuels Grants Scheme Act 1999 , including in its operation in accordance with item 2 of Schedule 2 to this Act; or
(b) the entity has made an application (other than one that has been withdrawn) in respect of the same fuel under section 164 of the Customs Act 1901 , including in its operation in accordance with item 25 of Schedule 3 to this Act; or
(c) the entity has made an application (other than one that has been withdrawn) in respect of the same fuel under section 78A of the Excise Act 1901 , including in its operation in accordance with item 18 of Schedule 4 to this Act.HistorySch 7(3) amended by No 95 of 2004, s 3 and Sch 4 items 5 and 6, by substituting ``an entity'' for ``a person'' and ``the entity'' for ``the person'' (wherever occurring), effective 29 June 2004.
Act No 95 of 2004, s 3 and Sch 4 items 7 and 8, contained the following additional transitional provisions:
7 No entitlements under original version of Schedule
7
To avoid doubt, no entitlement to an energy grant arises under Schedule 7 to the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 as in force before its amendment by this Schedule. 8 Recouping entitlement to certain energy grants where assessment made before commencement
8(1)
If:
(a) the amendments made by this Schedule have the effect of reducing (the amount of the reduction being the recoupment amount ) an entity's entitlement to an energy grant (including to nil); and
(b) before the time at which this item commenced (the commencement time ), an assessment was made under section 17 of the Product Grants and Benefits Administration Act 2000 of the entity's entitlement to the energy grant;then:
(c) the Commissioner of Taxation is not entitled to amend the assessment under section 20 of that Act to give effect to the reduction in the entitlement; but
Note: However, the Commissioner is not prevented from amending the assessment for any other purpose.
(d) the following entitlements of the entity:
(i) entitlements to grants and benefits within the meaning of the Product Grants and Benefits Administration Act 2000 that arose before the commencement time, where an assessment was not made before that time under section 17 of that Act of the entity's entitlement to the grant or benefit;are reduced in accordance with the rules in subitem (2).
(ii) entitlements to grants and benefits, within the meaning of that Act, that, disregarding this item, arise at or after the commencement time;
8(2)
The rules are:
(a) the entitlements are reduced, in the order in which they arose or arise, until the total amount of the reduction equals the recoupment amount; and
(b) if 2 or more entitlements arose or arise at the same time, they are taken for the purposes of paragraph (a) to have arisen or to arise in the order determined by the Commissioner of Taxation.
S 78A formerly read:
REBATE OF DUTY IN RESPECT OF DIESEL FUEL USED FOR CERTAIN PURPOSES
78A(1AA)
This section makes provision for a rebate to be payable in respect of diesel fuel purchased for certain usages. In particular (but without limiting the effect of the provisions), it sets out:
(a) the particular usages of diesel fuel that would entitle a person to apply for rebate (subsection (1)); and
(b) matters relating to the making of an application for the rebate (subsections (1A) to (1D), (3) and (4)); and
(c) the assessment of rebate entitlement (subsections (1E) and (4B)); and
(d) matters relating to the gathering of information for risk assessment purposes (subsections (1F) and (1G)); and
(e) other tests of eligibility for the rebates (subsections (2) and (4A)); and
(f) rules about calculation of the rate of rebates (subsections (5), (5A), (5AA) and (5AB)); and
(g) the application of provisions of the Acts Interpretation Act 1901 in relation to a notice under subsection (5A) declaring a rate of rebate (subsection 5B)); and
(h) a special appropriation clause for the purposes of this section (subsection (6)); and
(j) definitions of important terms used in this section (subsection (7)).HistoryS 78A(1AA) inserted by No 97 of 1997, s 3 Sch 2 item 4, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1AB)
Despite the other provisions of this section, rebate is not payable:
(a) for a purchase of diesel fuel on or after 1 July 2003; or
(b) as a result of an application received more than 5 months after 1 July 2003.HistoryS 78A(1AB) amended by No 165 of 2001, s 3 and Sch 1 item 7 by substituting ``1 July 2003'' for ``1 July 2002'' in paras (a) and (b), effective 1 October 2001.
S 78A(1AB) inserted by No 87 of 1999, s 3 Sch 2 item 2, effective 1 July 2000.
78A(1)
A rebate is, subject to subsections (2) and (4A) 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 for use by him:
(a) in mining operations (otherwise than for the purpose of propelling any vehicle on a public road);
(aa) in primary production (otherwise than for the purpose of propelling a road vehicle on a public road);
(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 transport (otherwise than for the purpose of propelling a road vehicle on a public road) in the course of carrying on an enterprise;
(ad) at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that:
(i) has, as its principal purpose, the retail sale of goods or services or the provision of hospitality; and
(ii) does not have, at those premises, ready access to a commercial supply of electricity;
(b) at residential premises to generate electricity for use in:
(i) providing food and drink for;
(ii) providing lighting, heating, air-conditioning, hot water or similar amenities for; orresidents of the premises;
(iii) meeting other domestic requirements of;
(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.HistoryS 78A(1)(ad) inserted by No 46 of 2002, s 3 Sch 1 item 6, applicable only in relation to diesel fuel that is purchased on or after 1 July 2002.
S 78A(1) amended by No 177 of 1999, s 3 Sch 6 item 8, by substituting ``transport'' for ``use'' in para (ac), effective 1 July 2000.
S 78A(1) amended by No 87 of 1999, s 3 Sch 2 item 3, by inserting paras (ab) and (ac), effective 1 July 2000.
S 78A(1) amended by No 97 of 1997, s 3 Sch 2 item 6, by substituting ``any'' for ``a road'' in para (a), applicable only in relation to diesel fuel: (a) that is purchased before 1 August 1997 and in respect of which an application for diesel fuel rebate is not received under section 78A of this Act before, on or within 3 months after 1 August 1997; or (b) that is purchased on or after 1 August 1997.
S 78A(1) amended by No 97 of 1997, s 3 Sch 2 item 5, by substituting ``and (4A)'' for ``and (3)'', applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1A)
An application for rebate to be paid in respect of diesel fuel under subsection (1) must:
(a) be made in accordance with an approved form: and
(b) include such information as is required by the form; and
(c) be signed in the manner indicated in the form; and
(d) be given to an officer doing duty in relation to diesel fuel rebate; and
(e) if regulations made under subsection (1) provide that a rebate is not payable to an applicant under this section unless, when the application is made, the applicant gives an officer doing duty in relation to diesel fuel rebate prescribed records containing prescribed information - be accompanied by such records.HistoryS 78A(1A) substituted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 78A(1A) formerly read:
78A(1A)
An application under subsection (1) for rebate in respect of diesel fuel shall not be made before duty is paid on the diesel fuel.
78A(1B)
The CEO may waive the requirement under paragraph (1A)(e) if the CEO is satisfied that the applicant is unable to give the records because of circumstances beyond the applicant's control.HistoryS 78A(1B) inserted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1C)
The application must not be made before duty is paid on the diesel fuel concerned.HistoryS 78A(1C) inserted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1D)
In addition to other matters that may be required to be included in the approved form, the applicant must, in the approved form:
(a) include an assessment of the applicant's entitlement to rebate that is being applied for (including any particulars or estimates concerning the amount of diesel fuel and the use or intended use of the fuel on which the assessment is based); and
(b) certify that the information contained in the application is correct; and
(c) state that the applicant is aware of the applicant's obligation in relation to the keeping of diesel fuel records as required under section 128A in relation to diesel fuel covered by the application and any other diesel fuel that has been, or is being, stored with that fuel; and
(d) state that the applicant is aware of the applicant's obligations in relation to the exercise of the audit powers by an authorised officer conducting an audit under section 78AD .HistoryS 78A(1D) inserted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1E)
Subject to this section, the CEO may, for the purposes of subsection (4B) and having regard to the outcome of any audit that relates, in whole or in part, to a particular application, adopt the whole or any part of the applicant's assessment contained in the application as the CEO's assessment of the applicant's entitlement to rebate in respect of that application.HistoryS 78A(1E) inserted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1F)
A person who has applied for, or who has been paid, an amount of diesel fuel rebate, must, if the CEO, by notice in writing, requires the person to do so, give the CEO information, in an approved form, within the time specified in the notice, concerning:
(a) the business or operations of the person in respect of which the person has made, or ordinarily makes, application for rebate; and
(b) any business circumstances or seasonal factors that might affect the volume or incidence of applications by the person for rebate.HistoryS 78A(1F) inserted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(1G)
If the CEO is satisfied that a person who is required to provide information under subsection (1F) fails to comply with that requirement, the CEO may advise the person that the CEO is so satisfied and, if he or she does so:
(a) the person ceases to have any entitlement to have any existing diesel fuel rebate application dealt with, or further dealt with, or any new diesel fuel rebate application dealt with, until the person so complies; but
(b) any rebate that has been paid in respect of a past diesel fuel rebate application is unaffected by the refusal or failure.HistoryS 78A(1G) inserted by No 97 of 1997, s 3 Sch 2 item 7, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
78A(2)
A person is not entitled to be paid diesel fuel rebate, or to retain diesel fuel rebate paid to the person, in respect of diesel fuel purchased by the person for use by the person in a manner referred to in subsection (1) that is specified in the application for that rebate if, in fact, the person:
(a) uses the fuel otherwise than in that manner; or
(b) sells or otherwise disposes of the fuel; or
(c) loses the fuel (whether because of accident, theft or any other reason).Note:
If rebate has been paid on diesel fuel that is subsequently used in a manner other than the manner indicated, or sold or otherwise disposed of, or lost, the rebate on the fuel is repayable. (See sections 78AA and 78AE ).
S 78A(2) substituted by No 97 of 1997, s 3 Sch 2 item 8, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). Subsection (2) formerly read:
78A(2)
Where a person:
(a) purchases diesel fuel for use by him or her in a manner referred to in subsection (1); and
(b) uses the diesel fuel otherwise than in a manner referred to in that subsection;then:
(c) if rebate has not been paid under subsection (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 subsection (1) to the person in respect of the diesel fuel - the person shall, on demand in writing made by the CEO, pay to the Commonwealth an amount equal to the amount of rebate paid to him or her 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.
78A(3)
Subject to subsection (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 (1) (b); and
(b) the quantity of diesel fuel in respect of which the application is made is less than 2,000 litres.
78A(4)
A Collector shall not refuse to consider an application made by a person for rebate under this section only because the quantity of diesel fuel in respect of which the application is made is less than 2,000 litres if the application is the first application by the person for rebate under this section.
78A(4AA)
(Repealed by No 97 of 1997)
S 78A(4AA) repealed by No 97 of 1997, s 3 Sch 2 item 9, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 78A(4AA) formerly read:
78A(4AA)
Rebate is not payable to a person in respect of diesel fuel unless the application for the rebate:
(a) is made in accordance with an approved form;
(b) includes such information as is required by the form;
(c) is signed and witnessed in the manner indicated in the form; and
(d) is given to an officer.
78A(4AB)
(Repealed by No 97 of 1997)
S 78A(4AB) repealed by No 97 of 1997, s 3 Sch 2 item 9, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 78A(4AB) formerly read:
78A(4AB)
If an application for rebate in respect of diesel fuel is received under paragraph (4AA) (d) on or after 1 July 1994, rebate is payable only in respect of diesel fuel purchased within 3 years before that application is so received except where the applicant gave notice prior to 1 July 1994 of an intention to make an application on grounds set out in the notice.
78A(4A)
Rebate on a diesel fuel application received on or after 1 July 1994 is payable only in respect of diesel fuel purchased within 3 years before that application is so received, except where the applicant made an application, before the commencement of item 7 of Schedule 2 to the Customs and Excise Legislation Amendment Act (No. 1) 1997 , on particular grounds indicated in a notice of intention to make such an application that was given to Customs by the applicant before 1 July 1994.
S 78A(4A) substituted by No 97 of 1997, s 3 Sch 2 item 9, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 78A(4A) formerly read:
78A(4A)
Without limiting the regulations that may be made for the purposes of subsection (1), those regulations may provide that, subject to subsection (4B), rebate is not payable to a person in respect of diesel fuel purchased by the person unless, when the application for the rebate is given to a Collector, the applicant gives the Collector a document of a kind, containing information of a kind, prescribed by the regulations.
78A(4B)
If a person who has applied for diesel fuel rebate is to be paid rebate in respect of some or all of the diesel fuel to which the application relates, the CEO must, by written assessment, inform the person in writing of the amount of rebate (if any) payable to the person under the application.
Note:
The CEO's assessment may be subject to amendment under section 78AE .
S 78A(4B) substituted by No 97 of 1997, s 3 Sch 2 item 9, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 78A(4B) formerly read:
78A(4B)
Where regulations for the purposes of subsection (1) provide that a rebate is not payable to a person in respect of diesel fuel unless the applicant for the rebate gives a Collector a document of a kind prescribed by the regulations for the purposes of subsection (4A), then, notwithstanding those regulations, rebate may be granted to an applicant if:
(a) a Collector is satisfied that the applicant is unable to give the document because of circumstances beyond the applicant's control; and
78A(4C)
The rebate payable under subsection (1) to a person in respect of diesel fuel purchased by the person for use in a manner referred to in paragraph (1)(ab) or (ac) (rail or marine transport) or in a manner referred to in paragraph (1)(ad) (generation of electricity for retail or hospitality purposes) is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production.
S 78A(4C) amended by No 46 of 2002, s 3 Sch 1 item 7, by substituting ``or in a manner referred to in paragraph (1)(ad) (generation of electricity for retail or hospitality purposes) is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production'' for ``is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production (other than forestry)'', applicable only in relation to diesel fuel that is purchased on or after 1 July 2002.
S 78A(4C) inserted by No 177 of 1999, s 3 Sch 6 item 9, effective 1 July 2000.
Former 78A(4C) repealed by No 97 of 1997, s 3 Sch 2 item 9, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). Former s 78A(4C) formerly read:
78A(4C)
Where a Collector is not satisfied that particulars, or estimates, relating to diesel fuel set out in an application by a person for rebate are correct, the Collector may:
(a) refuse to consider an application by that person for rebate the ascertaining of whose amount could be affected by those particulars or estimates; or
(b) approve the payment, as the only rebate referred to in paragraph (a), of such amount as the Collector, without having regard to those particulars or estimates but having regard to such matters relating to the use of diesel fuel by the person as are prescribed, considers to be appropriate.
78A(4D)
(Repealed by No 97 of 1997)
S 78A(4D) repealed by No 97 of 1997, s 3 Sch 2 item 9, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 78A(4D) formerly read:
78A(4D)
If a person who has applied for rebate under this section is to be paid rebate in respect of some or all the diesel fuel to which the application relates, the Collector must inform the person in writing of the amount of rebate payable to the person under the application.
78A(5)
Subject to subsections (5AA) and (5AC), the 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 a paragraph of that subsection is payable at the rate of:
(a) in the case of paragraph (1) (a) - $0.07619 per litre;
(b) in the case of paragraph (1) (aa) - $0.10007 per litre;
(c) in the case of paragraph (1) (b) - $0.07619 per litre;
(d) in the case of paragraph (1) (c) - $0.07619 per litre; or
(e) in the case of paragraph (1) (d) - $0.07619 per litre.
S 78A(5) amended by No 87 of 1999 (as amended by No 177 of 1999, s 3 and Sch 6 item 7), s 3 Sch 2 item 4, by substituting ``subsections 5AA and (5AC)'' for ``subsection (5AA)'', effective 1 July 2000.
78A(5A)
The Minister may, by notice in writing published in the Gazette , declare that the rate of rebate payable under subsection (1) to a person in respect of any diesel fuel for use in a manner referred to in a paragraph of that subsection and specified in the notice is, on and after a day specified in the notice, a rate specified in the notice, being a rate higher than the rate specified in subsection (5) in relation to that paragraph, and, subject to subsection (5AAC), where the Minister makes such a declaration, the declaration has effect accordingly.
S 78A(5A) amended by No 91 of 2000, s 3 Sch 4B item 6, by inserting `` subject to subsection (5AAC),'' before ``where the Minister'', effective 1 July 2000.
78A(5AAA)
(Repealed by No 181 of 1999.)
S 78A(5AAA) repealed by No 181 of 1999, s 3 Sch 1 item 2, effective 1 July 2000. S 78A(5AAA) formerly read:
78A(5AAA)
A declaration under subsection (5A) in relation to the 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.
S 78A(5AAA) inserted by No 87 of 1999, s 3 Sch 2 item 6, effective 1 July 2000.
78A(5AAB)
(Repealed by No 181 of 1999.)
S 78A(5AAB) repealed by No 181 of 1999, s 3 Sch 1 item 2, effective 1 July 2000. S 78A(5AAB) formerly read:
78A(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).
S 78A(5AAB) inserted by No 87 of 1999, s 3 Sch 2 item 6, effective 1 July 2000.
78A(5AAC)
The Minister may, by notice published in the Gazette , declare that the rate of rebate payable under subsection (1) to a person in respect of a specified type of diesel fuel that:
(a) is like fuel of a kind prescribed for the purposes of the definition of diesel fuel in subsection 4(1) ; and
(b) is for use in a manner referred to in a paragraph of subsection (1) of this section and specified in the notice;
is, on and after a day specified in the notice, a rate specified in the notice, being a rate lower than the rate specified in subsection (5) or under subsection (5A)(as the case requires) in relation to that paragraph, and, where the Minister makes such a declaration, the declaration has effect accordingly.
S 78A(5AAC) inserted by No 91 of 2000, s 3 Sch 4B item 7 (as amended by No 156 of 2000, s 3 Sch 7 item 12), effective 1 July 2000.
78A(5AAD)
If a particular type of diesel fuel is used for more than one purpose, it may be treated for the purposes of subsection (5AAC) as more than one type of diesel fuel, each type relating to one or more purposes for which the fuel is used.
S 78A(5AAD) inserted by No 91 of 2000, s 3 Sch 4B item 7 (as amended by No 156 of 2000, s 3 Sch 7 item 12), effective 1 July 2000.
78A(5AA)
Subject to subsection (5ABA), the rebate payable to a person in respect of diesel fuel purchased by the person for use in a manner referred to in a paragraph of subsection (1) is payable at a rate equal to the average of the rates of rebate in relation to that paragraph in force on the last day of each of the 6 months immediately before the month in which the application for the rebate was received by a Collector, being:
(a) in relation to months ending before the commencement of this subsection - the rates under declarations made under subsection 78A (5A) of this Act as in force immediately before the commencement of this subsection; or
(b) in relation to other months - the rates in force under declarations made under subsection (5A) or (5AAC).
S 78A(5AA) amended by No 91 of 2000, s 3 Sch 4B items 8 and 9, by substituting ``Subject to subsection (5ABA), the'' for ``The'' and adding ``or (5AAC)'' at the end of para (b), effective 1 July 2000.
78A(5AB)
Where an average of rates referred to in subsection (5AA) has more than 5 decimal places, the rate equal to that average shall, for the purposes of that subsection, be taken to be:
(a) if the average calculated to 6 decimal places would end in a number less than or equal to 4 - a rate equal to the average calculated to 5 decimal places; or
(b) if the average calculated to 6 decimal places would end in a number greater than 4 - a rate equal to the average calculated to 5 decimal places increased by 0.00001.
78A(5ABA)
Subsection (5AA) does not apply to the rebate payable in respect of diesel fuel if:
(a) the rate of rebate payable in respect of the diesel fuel is a rate specified in a notice under subsection (5AAC); and
(b) one or more of the rates of rebate that would be averaged under subsection (5AA) in respect of the fuel if that subsection applied would not be a rate specified in such a notice.
S 78A(5ABA) inserted by No 91 of 2000, s 3 Sch 4B item 10, effective 1 July 2000.
78A(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 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 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.
S 78A(5AC) amended by No 177 of 1999, s 3 Sch 6 item 10, by omitting ``under subsection (5) of (5A)'' in paras (a) and (b), effective 1 July 2000.
S 78A(5AC) inserted by No 87 of 1999, s 2 and Sch 2 item 7, effective 1 July 2000.
78A(5B)
The provisions of sections 48 (other than paragraphs (1) (a) and (b) and subsection (2)), 48A , 48B , 49 , 49A and 50 of the Acts Interpretation Act 1901 apply to notices under subsection (5A) as if in those provisions references to regulations were references to notices, references to a regulation were references to a notice and references to repeal were a reference to revocation.
78A(6)
Rebates payable under subsection (1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
78A(7)
In this section, marine transport , mining operations , primary production , rail transport , residential premises , retail sale, road vehicle and use have the same respective meanings as in section 164 of the Customs Act 1901 .
S 78A(7) amended by No 46 of 2002, s 3 Sch 1 item 8, by inserting `` retail sale, '', applicable only in relation to diesel fuel that is purchased on or after 1 July 2002.
S 78A(7) amended by No 177 of 1999, s 3 Sch 2 item 11, by substituting `` marine transport '' for `` marine use '', effective 1 July 2000.
S 78A(7) amended by No 87 of 1999, s 3 Sch 2 item 8, by substituting `` marine use , mining operations , primary production , rail transport '' for `` mining operations , primary production '', effective 1 July 2000.
78A(8)
In this section:
carrying on an enterprise
has the same meaning as in the
Diesel and Alternative Fuels Grants Scheme Act 1999
.
S 78A(8) inserted by No 87 of 1999, s 2 and Sch 2 item 9, effective 1 July 2000.
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