Diesel Fuel Taxation (Administration)

No. 62 of 1965

An Act to amend the Diesel Fuel Taxation (Administration) Act 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 Taxation (Administration) Act 1965.

(2.)  The Diesel Fuel Taxation (Administration) Act 1957, as amended by this Act, may be cited as the Diesel Fuel Taxation (Administration) Act 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.

Rate of rebate.

3.  Section 6 of the Diesel Fuel Taxation (Administration) Act 1957 is amended by omitting sub-section (1.) and inserting in its stead the following sub-section:—

“(1.)  The rebate in respect of any diesel fuel is payable at the rate at which duty on the fuel was paid.”.