Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 7   Fuel tax

Part 3   Application provisions

16   Application of Part 1 amendments

Meaning of programme end time

(1) In this Part:

programme end time means the time occurring just before the commencement of Part 1 of this Schedule.

Application

(2) The amendments made by Part 1 of this Schedule apply in relation to tax periods ending in financial years commencing on or after 1 July 2009.

(3) To avoid doubt, despite the repeal of subsection 65-5(5) of the Fuel Tax Act 2006 by that Part, subsection 65-5(4) of that Act continues not to apply in respect of the whole or a part of a fuel tax credit that, just before the programme end time, you were not entitled to take into account under subsection 45-5(1) of that Act.

Decreasing fuel tax adjustment

(4) Subitem (5) applies if, at the programme end time, you were not a member of a programme mentioned in subsection 45-5(1) of the Fuel Tax Act 2006.

(5) The Fuel Tax Act 2006 is taken to have had effect, at the programme end time, as if you became a member of such a programme at that time.