Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 8   Miscellaneous amendments

Part 3   Road user charge

Fuel Tax Act 2006

3   Subsections 43-10(7) and (8)

Repeal the subsections, substitute:

Determining the rate of road user charge

(7) The *amount of road user charge for a taxable fuel is worked out using the rate determined under subsection (8) that applies to the taxable fuel.

(8) The *Transport Minister may, by legislative instrument, determine a rate of road user charge for the following classes of taxable fuels:

(a) taxable fuels for which duty is payable at a rate per litre of fuel;

(b) taxable fuels for which duty is payable at a rate per kilogram of fuel;

(c) taxable fuels for which duty is payable at a rate expressed in a unit of measurement that is not mentioned in paragraph (a) or (b).

Note 1: A different rate may be determined for each class of taxable fuels.

Note 2: For the purposes of determining whether duty is payable for a taxable fuel at a rate per litre, per kilogram or per another unit of measurement, see whichever of the Excise Tariff Act 1921 and the Customs Tariff Act 1995 is applicable to the taxable fuel.