A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 4B   Diesel Fuel Rebate Scheme

Customs Act 1901

2   After subsection 164(5AA)

Insert:

(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.

(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.