Diesel Fuel Tax (No. 1)

No. 60 of 1965

An Act to amend the Diesel Fuel Tax Act (No. 1) 1957.

[Assented to 6 October, 1965]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.)  This Act may be cited as the Diesel Fuel Tax Act (No. 1) 1965.

(2.)  The Diesel Fuel Tax Act (No. 1) 1957 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. 1) 1957–1965.

Commencement.

2.  This Act shall be deemed to have come into operation on the eighteenth day of August, One thousand nine hundred and sixty-five.

Imposition of tax.

3.  Section 5 of the Principal Act is amended by omitting from sub-section (1.) the words “at the rate of One shilling per gallon”.

4.  After section 5 of the Principal Act the following section is inserted:—

Rate of tax.

“6.  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 1901–1965 or under the Excise Act 1901–1963 before the eighteenth day of August, One thousand nine hundred and sixty-five—One shilling per gallon; or

(b) in any other case—One shilling and three pence per gallon.”.