Diesel Fuel Tax Act (No. 2) 1973

No. 144 of 1973

AN ACT

To amend the Diesel Fuel Tax Act (No. 2) 1957-1972.

[Assented to 22 November 1973]

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:—

Short title and citation.

1. (1) This Act may be cited as the Diesel Fuel Tax Act (No. 2) 1973.

(2) The Diesel Fuel Tax Act (No. 2) 1957-1972 is in this Act referred to as the Principal Act.

(3) The Principal Act, as amended by this Act, may be cited as the Diesel Fuel Tax Act (No. 2) 1957-1973.

Commencement.

2. This Act shall be deemed to have come into operation on 22nd August, 1973.

Rate of tax.

3. Section 6 of the Diesel Fuel Tax Act (No. 2) 1957-1972 is amended—

(a) by omitting from paragraph (d) the word “or” (last occurring); and

(b) by omitting paragraph (e) and substituting the following paragraphs:—

“(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; or

(f) in any other case—4.905 cents per litre”.

Formal amendments.

4. The Principal Act is amended as set out in the Schedule.

SCHEDULE Section 4

FORMAL AMENDMENTS

1. The Principal Act is amended as set out in the following table;—