Senate

Fuel Tax Bill 2006

Fuel Tax Act 2006

Fuel Tax (Consequential and Transitional Provisions) Bill 2006

Fuel Tax (Consequential and Transitional Provisions) Act 2006

Revised Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello MP)

Index

Fuel Tax Bill 2006

Chapter 2: Fuel tax credits for businesses and households

Bill reference Paragraph number
Section 40-5 2.10
Section 41-5 2.11
Subsection 41-5(2) 2.28
Subsection 41-5(3) 2.30
Subsection 41-10(1) 2.38
Subsection 41-10(2) 2.38
Subsection 41-15(1) 2.42
Subsection 41-15(2) 2.44
Section 41-20 2.47
Subsection 41-25(1) 2.56
Paragraph 41-25(1)(d) 2.57
Subsection 41-25(2) 2.59
Section 41-30 2.60
Section 42-5 2.62
Subsection 43-5(1) 2.66
Subsection 43-5(2) 2.69, 2.70, 2.71
Subsection 43-5(3) 2.73
Section 43-10 2.76
Subsection 43-10(3) 2.79
Subsection 43-10(4) 2.80
Subsection 43-10(5) 2.84
Paragraph 43-10(6)(a) 2.77
Paragraph 43-10(6)(b) 2.78, 2.83
Subsection 44-5(1) 2.90
Subsection 44-5(2) 2.91
Subsection 44-5(3) 2.93
Subsection 44-5(4) 2.93
Section 44-10 2.95
Subsection 45-5(1) 2.99
Subsection 45-5(2) 2.100
Subsection 46-5(1) 2.108
Subsection 46-5(2) 2.108
Subsection 46-5(3) 2.109
Subsection 46-5(4) 2.111
Subsection 46-5(5) 2.110
Subsection 60-5(1) 2.112
Subsection 61-5(2) 2.118
Section 61-10 2.121
Subsection 61-15(1) 2.123
Subsections 61-15(2) and 61-20(1) 2.124
Subsection 61-20(2) 2.125
Paragraph 65-5(1)(a) 2.130
Paragraph 65-5(1)(b) 2.134
Subsection 65-5(3) 2.136
Subsection 65-5(4) 2.137
Subsection 65-5(5) 2.138
Subsection 65-10(1) 2.96, 2.139
Subsection 65-10(2) 2.101, 2.140
Section 70-5 2.142, 2.143
Subsection 70-10(1) 2.144
Subsection 70-10(2) 2.145
Section 70-20 2.146
Section 70-25 2.152
Section 70-30 2.26, 2.147, 2.148, 2.150
Subdivision 75-A 2.155
Subdivision 75-B 2.155, 2.158
Subsection 75-5(1) 2.156, 2.165
Paragraph 75-5(1)(c) 2.173
Subparagraph 75-5(1)(c)(i) 2.175
Subparagraph 75-5(1)(c)(ii) 2.178
Subsection 75-5(2) 2.184
Subsection 75-10(1) 2.168, 2.171
Subsection 75-10(1)(a) 2.166
Subsection 75-10(1)(b) 2.166
Subsection 75-10(2) 2.170
Subsection 75-15(1) 2.181
Subsection 75-15(2) 2.182
Paragraph 75-15(1)(a) 2.183
Paragraph 75-15(1)(b) 2.183
Subparagraph 75-15(1)(b)(i) 2.183
Subparagraph 75-15(1)(b)(ii) 2.183
Paragraph 75-15(1)(c) 2.183
Paragraph 75-15(1)(d) 2.183
Paragraph 75-15(1)(e) 2.183
Paragraph 75-15(1)(f) 2.183
Paragraph 75-15(1)(g) 2.183
Paragraph 75-15(1)(h) 2.183
Paragraph 75-15(1)(i) 2.183
Paragraph 75-15(1)(j) 2.183
Paragraph 75-15(1)(k) 2.183
Paragraph 75-15(1)(l) 2.183
Section 75-40 2.186
Section 75-45 2.188
Paragraph 75-45(1)(a) 2.189
Paragraph 75-45(1)(c) 2.189
Subsection 75-45(3) 2.190
Subsection 75-45(4) 2.191
Paragraph 75-45(5) 2.192
Section 75-50 2.197
Section 75-55 2.194
Paragraph 75-55(a) 2.195
Paragraph 75-55(b) 2.195
Paragraph 75-55(c) 2.195
Section 75-60 2.200
Subsection 75-65(1) 2.201
Subsection 75-65(2) 2.202
Section 95-5 2.36
Subsection 95-5(1) 2.204
Paragraph 95-5(3)(d) 2.205
Section 95-10 2.208
Section 95-100 2.209
Section 110-5 2.14, 2.15, 2.16, 2.18, 2.41

Fuel Tax (Consequential and Transitional Provisions) Bill 2006

Clause 2

Bill reference Paragraph number
Items 18 and 21 4.62

Schedule 1: Amendments relating to the repeal of the Fuel Sales Grants Act 2000

Bill reference Paragraph number
Item 1, paragraph 7(c) of the Fuel Sales Grants Act 2000 3.27
Items 2 and 3, and paragraph 15(2)(da) of the Product Grants and Benefits Administration Act 2000 3.28
Items 4 to 8, section 8 (item 1 in the table), subsection 9(3), paragraph 15(2)(da) and subparagraphs 47(3)(c)(ia) and (d)(ia) of the Product Grants and Benefits Administration Act 2000 3.29

Schedule 2: Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965

Bill reference Paragraph number
Items 1 to 5 3.31

Schedule 3: Fuel credits arising from before 1 July 2006 and until 1 July 2012

Bill reference Paragraph number
Items 2 to 5, and sections 40 and 51 of the Energy Grants (Credits) Scheme Act 2003 3.32
Items 3, 5 and 6, notes to sections 40 and 51 of the Energy Grants (Credits) Scheme Act 2003 and paragraphs 15(2)(db) and 15(2)(e) of the Products Grants and Benefits Administration Act 2000 3.33
Items 3, 5 and 9, and notes to sections 40 and 51 of the Energy Grants (Credits) Scheme Act 2003 3.31
Items 7 and 9, and subsection 15(2) of the Product Grants and Benefits Administration Act 2000 3.33
Item 9 3.35
Items 10 and 11 3.41, 3.42, 3.43, 3.45
Item 11 3.46, 3.47
Item 12 3.49
Items 12A, 23A, 23B, 34A and 34B 3.51
Paragraph 12A(1)(c) 3.52
Paragraph 12A(1)(a) 3.55
Paragraph 12A(1)(b) 3.66, 3.77
Subparagraph 12A(1)(c)(i) 3.54
Subparagraph 12A(1)(e)(i) 3.77
Subparagraph 12A(1)(e)(ii) 3.77
Paragraph 12A(1)(f) 3.77
Subparagraph 12A(1)(e)(i) 3.79
Paragraph 12A(1)(g) 3.80
Subitem 12A(2) 3.82
Paragraph 12A(1)(f) 3.83
Subitem 12A(3) 3.84
Paragraph 12A(3)(b) 3.85
Paragraph 12A(3)(a) 3.86
Items 13 to 17, and section 15 of the Product Grants and Benefits Administration Act 2000 3.37
Item 13, and paragraph 15(2)(da) of the Products Grants and Benefits Administration Act 2000 3.38
Items 15 to 17, and subsection 15(2A) of the Product Grants and Benefits Administration Act 2000 3.37
Item 17 3.39
Items 17 to 29, notes to subsection 41-5(1), section 41-15 and subsection 65-10(1), paragraph 43-5(3)(b) and section 110-5 of the Fuel Tax Bill 2006, and sections 5, 15, 16A and 27A of the Product Grants and Benefits Administration Act 2000 3.89
Items 23A and 23B, and sections 65-10 and 110-5 of the Fuel Tax Bill 2006 3.90
Items 34A and 34B and sections 65-10 and 110-5 of the Fuel Tax Bill 2006 3.91

Schedule 4: Other amendments

Bill reference Paragraph number
Item 2, and subsection 34(3) of the Product Grants and Benefits Administration Act 2000 3.92
Items 3, 5 and 6, and subsection 53(2) of the Product Grants and Benefits Administration Act 2000 3.93
Item 45, section 352-5 in Schedule 1 to the TAA 1953 4.15

Schedule 5: Administrative provisions

Bill reference Paragraph number
Items 5 to 38 4.57
Item 41, section 105-5 in Schedule 1 to the TAA 1953 4.23
Item 41, section 105-10 in Schedule 1 to the TAA 1953 4.24
Item 41, subsection 105-10(2) in Schedule 1 to the TAA 1953 4.25
Item 41, section 105-15 in Schedule 1 to the TAA 1953 4.27
Item 41, subsection 105-20(1) in Schedule 1 to the TAA 1953 4.28
Item 41, subsection 105-20(2) in Schedule 1 to the TAA 1953 4.32
Item 41, section 105-25 in Schedule 1 to the TAA 1953 4.29
Item 41, section 105-30 in Schedule 1 to the TAA 1953 4.31
Item 41, sections 105-50 and 105-55 in Schedule 1 to the TAA 1953 4.36
Item 41, sections 105-50 and 105-55 in Schedule 1 to the TAA 1953 4.37
Item 41, section 105-80 in Schedule 1 to the TAA 1953 4.39
Item 41, Subdivision 105-E in Schedule 1 to the TAA 1953 4.44
Item 41, section 105-40 in Schedule 1 to the TAA 1953 4.45
Item 41, section 112-50 in Schedule 1 to the TAA 1953 4.47
Item 45, section 352-5 in Schedule 1 to the TAA 1953 4.15
Item 49, section 356-5 in Schedule 1 to the TAA 1953 4.14
Items 46 to 49, sections 353-10 and 353-15 and Subdivision 355-5 in Schedule 1 to the TAA 1953 4.48
Items 46 to 51 4.59
Item 50, section 357-55 of Schedule 1 to the TAA 1953 4.50
Item 51, section 382-5 in Schedule 1 to the TAA 1953 4.49
Item 52, Division 444 in Schedule 1 to the TAA 1953 4.42
Item 54 4.65
Items 55 and 57 4.67
Item 56 4.66
Items 59 to 174 4.55
Parts 2 and 3 4.63
Subitem 58(1) 4.68
Subitem 58(2) 4.69

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