Diesel Fuel Tax Act (No. 2) 1957

Act No. 97 of 1957 as amended

[Note: This Act is repealed by Act No. 118 of 1999]

This compilation was prepared on 14 August 2000
taking into account amendments up to Act No. 118 of 1999

The text of any of those amendments not in force
on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting,
Attorney‑General’s Department, Canberra

Contents

1 Short title [see Note 1]...........................

2 Commencement [see Note 1].......................

3 Interpretation.................................

4 Administration Act to be read with this Act...............

5 Imposition of tax...............................

6 Rate of tax..................................

Notes 

An Act to Impose a Tax on certain Diesel Fuel used in Road Vehicles on Public Roads

1  Short title [see Note 1]

This Act may be cited as the Diesel Fuel Tax Act (No. 2) 1957.

2  Commencement [see Note 1]

This Act shall come into operation on the day on which it receives Royal Assent.

3  Interpretation

In this Act:

certificate means a certificate issued by the Minister, or a delegate of the Minister, certifying that a person specified in the certificate is a person who requires diesel fuel for use otherwise than in propelling road vehicles on public roads.

diesel fuel to which this Act applies means diesel fuel that has been purchased by a person, being the holder of a certificate, at a price which, by virtue of that person being a holder of a certificate, was less than the price that would have been payable if that person had not been the holder of a certificate.

road vehicle means a vehicle designed solely or principally for transporting persons, goods or animals by road.

the Customs Act means the Customs Act 1901 as amended and in force from time to time.

the Excise Act means the Excise Act 1901 as amended and in force from time to time.

4  Administration Act to be read with this Act

The Diesel Fuel Taxation (Administration) Act 1957 shall be read as one with this Act.

5  Imposition of tax

 (1) Subject to the next succeeding subsection, a tax is imposed on diesel fuel to which this Act applies that is used in propelling a road vehicle on a public road.

 (2) Tax is not imposed on diesel fuel by reason of its being used in propelling a road vehicle on a public road if tax under the Diesel Fuel Tax Act (No. 1) 1957 has been imposed on that diesel fuel by reason of a sale or other disposal of that diesel fuel.

 (3) This section does not apply in relation to diesel fuel that is entered for home consumption (within the meaning of the Customs Act or the Excise Act, as the case requires) after the commencement of the Diesel Fuel Taxes Legislation Amendment Act 1982.

6  Rate of tax

The rate of the tax imposed by this Act is:

 (a) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act before 18th August, 1965—Ten cents per gallon;

 (b) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 18th August, 1965, and before 19th August, 1970—Twelve and one‑half cents per gallon;

 (c) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after the 19th August, 1970, and before 18th August, 1971—Fifteen and one‑half cents per gallon;

 (d) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 18th August, 1971, and before 1st July, 1972—Seventeen and one‑half cents per gallon;

 (e) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 1st July, 1972, and before 22nd August, 1973—3.85 cents per litre;

 (f) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 22 August, 1973 and before 17 August 1977—4.905 cents per litre; or

 (g) in any other case—5.155 cents per litre.

Notes to the Diesel Fuel Tax Act (No. 2) 1957

Note 1

The Diesel Fuel Tax Act (No. 2) 1957 as shown in this compilation comprises Act No. 97, 1957 amended as indicated in the Tables below.

Table of Acts

(a) Section 2 of the Diesel Fuel Tax Amendment Act (No. 2) 1982 provides as follows:

 “2. This Act shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 17 August 1982.”

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted