Excise Act 1901

PART VIII - REMISSIONS, REFUNDS, REBATES AND DRAWBACKS

SECTION 78AAAA

78AAAA PAYMENTS TO CERTAIN NAPHTHA PRODUCERS
(Repealed by No 74 of 2006)

History

S 78AAAA repealed by No 74 of 2006, s 3 and Sch 1 item 80, effective 1 July 2006. S 78AAAA formerly read:

SECTION 78AAAA(1)
78AAAA(1)
A person who produces naphtha from shale mined in Australia may, subject to this section and to the regulations, apply in writing to the CEO for payment of amounts in respect of the naphtha so produced worked out by reference to the amount of excise duty payable on the volume of unleaded gasoline that can be obtained from that naphtha.

78AAAA(2)
A person is not entitled to a payment under subsection (1):

(a) unless the naphtha is produced at a plant that is approved by the Industry Minister for the purposes of this section; or

(b) in respect of naphtha produced before the plant is approved or after 31 December 2005.
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History

S 78AAAA(2)(a) amended by No 25 of 2001, s 3 and Sch 2 item 59, by substituting ``Industry Minister'' for ``Minister for Primary Industries and Energy'', effective 4 May 2001.

78AAAA(3)
A person is not entitled, in any calendar year, to a payment under subsection (1) in respect of any naphtha produced by that person at an approved plant that exceeds the volume of naphtha required to produce 95,392.2 kilolitres of unleaded gasoline.

78AAAA(4)
Without limiting the generality of subsection (1), regulations made for the purpose of that subsection must set out:

(a) the circumstances in which, and the conditions subject to which, an approval of such a plant will be granted; and

(b) the manner of working out the volume of unleaded gasoline that can be obtained from a volume of naphtha; and

(c) the manner of applying to the CEO for a payment under subsection (1); and

(d) the conditions and restrictions to which a payment under subsection (1) is subject.

78AAAA(5)
A power conferred on the Industry Minister, the CEO or any other person by this section or by regulations made for the purposes of this section must not be exercised in such a manner that payments to naphtha producers under this section would not be uniform throughout the Commonwealth within the meaning of paragraph 51(iii) of the Constitution.
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History

S 78AAAA(5) amended by No 25 of 2001, s 3 and Sch 2 item 60, by substituting ``Industry Minister'' for ``Minister for Primary Industries and Energy'', effective 4 May 2001.

78AAAA(6)
In this section:
"unleaded gasoline"
means gasoline classified to item 11 of the Schedule to the Excise Tariff Act 1921 as gasoline for use as a fuel otherwise than in aircraft and having a lead content not exceeding 13 milligrams per litre.
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S 78AAAA(6) substituted by No 125 of 2000, s 3 and Sch 2 item 2, effective 26 October 2000. S 78AAAA(6) formerly read:

In this section:

'unleaded gasoline'
means the petroleum product that would be classified to subparagraph 11(A)(3)(c) of the Schedule to the Excise Tariff Act 1921 .

Definition of ``unleaded gasoline'' amended by No 167 of 1997, s 3 Sch 1 item 4, by substituting ``subparagraph 11(H)(2)(c)'' for ``subparagraph 11(A)(3)(c)'', effective 31 January 1998.

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