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
7 Rate for working out amount of road user charge
(1) This item applies to taxable fuel for which duty is payable at a rate per kilogram of fuel.
Note: For the purposes of determining the taxable fuels for which duty is payable at a rate per kilogram of the fuel, see whichever of the Excise Tariff Act 1921 and the Customs Tariff Act 1995 is applicable to the taxable fuel.
(2) For the purposes of section 43-10 of the Fuel Tax Act 2006, the rate specified in the following table for a period is taken to have been the rate of road user charge for the taxable fuel for that period.
|
Rate of road user charge |
||
|---|---|---|
|
Item |
Period |
Rate per kilogram of taxable fuel |
|
1 |
1 July 2011 to 30 June 2012 |
$0.30792 |
|
2 |
1 July 2012 to 30 June 2013 |
$0.33992 |
|
3 |
1 July 2013 to 30 June 2016 |
$0.34845 |
|
4 |
1 July 2016 to 30 June 2017 |
$0.345 |
|
5 |
1 July 2017 to immediately before this item commences |
$0.344 |
(3) For the purposes of section 43-10 of the Fuel Tax Act 2006, the rate of road user charge for the taxable fuel is taken to be $0.344 for the period:
(a) beginning on the commencement of this item; and
(b) ending immediately before the commencement of the first determination made under subsection 43-10(8) of that Act (as amended by this Part) for the class of taxable fuels described in paragraph 43-10(8)(b).
(4) This item has effect despite subsection 43-10(7) of the Fuel Tax Act 2006 (as in force before and after the commencement of this item).