ACIS Administration Amendment Act 2002

No. 83, 2002

An Act to amend the ACIS Administration Act 1999, and for related purposes

[Assented to 10 October 2002]

The Parliament of Australia enacts:

This Act may be cited as the ACIS Administration Amendment Act 2002.

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent	10 October 2002
2. Schedule 1, items 1 to 4	1 January 2001	1 January 2001
3. Schedule 1, item 5	The day on which this Act receives the Royal Assent	10 October 2002

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Utilities and other specified load‑carrying vehicles

ACIS Administration Act 1999

1 Subsection 6(1)

Insert:

specified load‑carrying vehicle means a motor vehicle that, if imported, would be classified to subheading 8704.21, 8704.31 or 8704.90 of Schedule 3 to the Tariff.

2 Subsection 42(1) (definition of A)

After “passenger motor vehicles”, insert “, and specified load‑carrying vehicles,”.

3 Subsection 42(1) (note)

After “passenger motor vehicle”, insert “or specified load‑carrying vehicle”.

4 Subsection 42(2) (definition of C)

After “passenger motor vehicles”, insert “, and specified load‑carrying vehicles,”.

5 Transitional provisions

(1) An MVP may, by notice in writing given to the Secretary, amend a return that was provided to the Secretary before the commencement of this item to take account of the amendments made by this Schedule.

Note: The amendments made by this Schedule operate retrospectively back to the scheme commencement date, which was 1 January 2001.

(2) If the Secretary becomes aware (whether because of receiving an amendment of a return, or otherwise) that a calculation made under section 42 of the ACIS Administration Act 1999 before the commencement of this item is not correct because it does not take account of the amendments made by this Schedule, the Secretary must, as soon as practicable:

(a) amend that calculation to take account of those amendments; and

(b) amend the ACIS ledger accordingly.

(169/02)

[Minister’s second reading speech made in—

House of Representatives on 22 August 2002

Senate on 23 September 2002]