Diesel and Alternative Fuels Grants Scheme Act 1999 (Repealed)

Part 1 - Preliminary  

5   Definitions  

(1)    
In this Act, unless the contrary intention appears:

ABN
has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

alternative fuel
means:

(a) compressed natural gas; or

(b) liquefied petroleum gas; or

(c) recycled waste oil; or

(d) ethanol; or

(e) canola oil; or

(f) such other fuel as is specified in the regulations.

amount
includes a nil amount.

approved form
has the meaning given by section 56 .

APS employee
includes a person appointed or employed under the Public Service Act 1922 .

assessment
includes an assessment of a nil amount.

authorised officer
means an APS employee who has been authorised by the Commissioner under section 62 for the purposes of the provision in which the expression occurs.

carrying on
an enterprise includes doing anything in the course of the commencement or termination of the enterprise.

Commissioner
means the Commissioner of Taxation.

Deputy Commissioner
means a Deputy Commissioner of Taxation.

diesel fuel
has the meaning given by the regulations.

electronic signature
means an entity's unique identification in an electronic form that is approved by the Commissioner.

emergency vehicle
means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.

enterprise
has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999 .

entity
has the meaning given by section 37 of the A New Tax System (Australian Business Number) Act 1999 .

false statement
means a statement (whether made orally, in a document or in any other way) that:

(a) is false or misleading in a material particular; or

(b) omits any matter or thing without which the statement is misleading in a material particular;

but does not include a statement made in a document produced under paragraph 41(2)(b) or (c) or 50(1)(a).

fuel grant
means a grant payable under this Act.

general interest charge
means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

goods
includes a substance and a tangible thing.

grant period
has the meaning given by section 14 .

gross vehicle mass
, in relation to a vehicle, means:

(a) if the vehicle is not a prime mover - the maximum laden mass specified by the manufacturer of the vehicle in respect of the vehicle (excluding any trailer); or

(b) if the vehicle is a prime mover - the gross combination mass of the vehicle within the meaning of the Interstate Road Transport Regulations 1986 .

import into Australia
: You import diesel fuel or alternative fuel into Australia if:

(a) you enter the goods for home consumption (within the meaning of the Customs Act 1901 ); and

(b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.

metropolitan area
has the meaning given by section 6 .

occupier
, in relation to premises, includes a person present at the premises who is in apparent control of the premises.

overpayment debt
means:

(a) so much of an amount paid, or purportedly paid, to an entity by way of a fuel grant as represents an overpayment; or

(b) an amount that is repayable as mentioned in subsection 14A(2) or (3) (which deals with advances).

premises
includes the following:

(a) a structure, building, aircraft, vehicle or vessel;

(b) a place (whether enclosed or built on or not);

(c) a part of a thing referred to in paragraph (a) or (b).

primary production business
has the same meaning as in the Income Tax Assessment Act 1997 .

prime mover
has the meaning given by the Interstate Road Transport Regulations 1986 .

public road
means:

(a) a road, street or lane (including a road, street or lane forming part of a bridge) that is open to or used by the public; or

(b) a busway or bus lane used for the purposes of public transport.

scheme debt
means:

(a) an overpayment debt; or

(b) an amount payable by way of a penalty under Part 7.

trustee
includes an executor and an administrator.

type of fuel
: each of the following is a type of fuel:

(a) diesel fuel;

(b) each of the kinds of fuel referred to in paragraphs (a) to (e) of the definition of alternative fuel ;

(c) each kind of fuel (if any) specified in regulations made for the purposes of paragraph (f) of that definition.

you
: if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note:

The expression you is not used in provisions that apply only to entities that are not individuals.

(2)    

In this Act, a reference to use of fuel in, or in operating, a vehicle includes, in the case of an emergency vehicle, a reference to the use of fuel in, or in operating, any auxiliary equipment:

(a) that is carried on that emergency vehicle; and

(b) that is used for a purpose related to the principal purpose for which the emergency vehicle is used.