Petroleum Excise (Prices) Act 1987

S 6(1A) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. No 79 of 1997, s 3 and Sch 1 item 11 contains the following saving provision:

11 Saving  
(1)
The Petroleum Excise (Prices) Act 1987 as in force immediately before the commencement day continues to apply in relation to excisable crude petroleum oil obtained from an oil producing region and entered for home consumption during a month occurring before that day.

(2)
In this item:

commencement day
means the day on which this Act commences.

excisable crude petroleum oil, oil producing region
and month
have the same meanings as in subsection 4(1) of the Petroleum Excise (Prices) Act 1987 as in force immediately before the commencement day.

S 6(1B) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. For saving provision, see note under s 6(1A) .

S 6(1C) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. For saving provision, see note under s 6(1A) .

S 6(1D) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. For saving provision, see note under s 6(1A) .

S 6(1E) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. For saving provision, see note under s 6(1A) .

S 6(1F) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. For saving provision, see note under s 6(1A) .

S 6(1G) amended by No 108 of 2008, s 3 and Sch 1 items 8 - 10, by inserting " , 6CA " , substituting " Note 1 " for " Note " in the note and inserting note 2, effective 18 October 2008. For application and transitional provisions, see note under Pt IA heading.

S 6(1G) inserted by No 79 of 1997, s 3 and Sch 1 item 7, effective 1 July 1997. For saving provision, see note under s 6(1A) .

S 6(2) amended by No 64 of 2020, s 3 and Sch 3 item 292, by substituting " legislative instrument " for " notice published in the Gazette " , effective 1 October 2020. No 64 of 2020, s 3 and Sch 3 items 325 and 326 contain the following application and transitional provisions:

325 Transitional - general provision to preserve existing instruments  
(1)
Subitem (2) applies to an instrument (however described) made under, or for the purposes of, a provision amended by an item of this Part if:
(a) the instrument was in force immediately before the commencement of this Part; and
(b) the provision, as amended, provides for the same instrument, or a similar instrument, to be made as a notifiable instrument or a legislative instrument; and
(c) item 326 does not apply to the instrument.

(2)
The instrument continues in force (and may be dealt with) as if it had been made under, or for the purposes of, the provision as amended.
326 Transitional - other instruments  
(1)
An approval under section 14 of the Financial Sector (Shareholdings) Act 1998 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were an approval under that section as amended by this Part.

(2)
A notice given under section 130 of the Income Tax Assessment Act 1936 to a particular person and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were a notice under subsection 130(2) of that Act as amended by this Part.

(3)
A declaration made under the definition of unit trust in section 202A of the Income Tax Assessment Act 1936 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were a declaration under section 202AB of that Act as inserted by this Part.

(4)
A decision made under subsection 820-960(4) of the Income Tax Assessment Act 1997 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were:
(a) for a decision that applies to a particular entity - an exemption under subsection 820-962(3) of that Act as inserted by this Part; or
(b) otherwise - an exemption under subsection 820-962(1) of that Act as inserted by this Part.

(5)
A variation made under section 15-15 in Schedule 1 to the Taxation Administration Act 1953 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were:
(a) for a variation made by written notice to a particular entity - a variation made by notice under paragraph 15-15(3)(a) in that Schedule as substituted by this Part; or
(b) otherwise - a variation made by legislative instrument under paragraph 15-15(3)(b) in that Schedule as substituted by this Part.

(6)
A variation made under subsection 16-153(6) in Schedule 1 to the Taxation Administration Act 1953 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were:
(a) for a variation made by written notice to a particular entity - a variation made by notice under paragraph 16-153(7)(a) in that Schedule as substituted by this Part; or
(b) otherwise - a variation made by legislative instrument under paragraph 16-153(7)(b) in that Schedule as substituted by this Part.

(7)
An exemption made under section 16-180 in Schedule 1 to the Taxation Administration Act 1953 and in force immediately before the commencement of this Part continues in force (and may be dealt with) as if it were:
(a) for an exemption made by written notice to a particular entity - an exemption made by notice under paragraph 16-180(2)(a) in that Schedule as substituted by this Part; or
(b) otherwise - an exemption made by legislative instrument under paragraph 16-180(2)(b) in that Schedule as substituted by this Part.

(8)
Item 325 does not apply to a direction given under subsection 64(1) of the Business Names Registration Act 2011 .

Note:

For a transitional provision for directions given under subsection 64(1) of the Business Names Registration Act 2011 , see item 163 of this Schedule.

S 6(3) repealed by No 137 of 2000, s 3 and Sch 2 item 314, effective 24 May 2001. For transitional provisions, see note under s 10(6) . S 6(3) formerly read:

6(3)
A person shall not, in purported compliance with this section, knowingly or recklessly give information that is false or misleading in a material particular.

Penalty:

(a) in the case of a natural person - $2,000 or imprisonment for 12 months, or both; or

(b) in the case of a body corporate - $10,000.

S 6 amended by No 61 of 2016, s 3 and Sch 1 items 362 and 363, by substituting " imprisonment for 12 months or 20 penalty units " for " $2,000 or imprisonment for 12 months " in para (a) of the penalty and " 100 penalty units " for " $10,000 " in para (b) of the penalty, effective 21 October 2016.