Federal Register of Legislation - Australian Government

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Diesel Fuel Tax Act (No. 1) 1971

Authoritative Version
  • - C1971A00105
  • No longer in force
Act No. 105 of 1971 as made
An Act to amend the Diesel Fuel Tax Act (No. 1) 1957-1970
Date of Assent 06 Dec 1971
Date of repeal 25 Mar 2015
Repealed by Amending Acts 1970 to 1979 Repeal Act 2015

Diesel Fuel Tax (No. 1)

No. 105 of 1971

An Act to amend the Diesel Fuel Tax Act (No. 1) 1957–1970.

[Assented to 6 December 1971]

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) 1971.

(2.)    The Diesel Fuel Tax Act (No. 1) 1957–1970, as amended by this Act, may be cited as the Diesel Fuel Tax Act (No. 1) 1957–1971.

Commencement.

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

3.  Section 6 of the Diesel Fuel Tax Act (No. 1) 1957–1970 is repealed and the following section inserted in its stead:—

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 or under the Excise Act before the eighteenth day of August, One thousand nine hundred and sixty-five—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 the eighteenth day of August, One thousand nine hundred and sixty-five, and before the nineteenth day of August, One thousand nine hundred and seventy—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 nineteenth day of August, One thousand nine hundred and seventy, and before the eighteenth day of August, One thousand nine hundred and seventy-one—Fifteen and one-half cents per gallon; or

(d) in any other case—Seventeen and one-half cents per gallon.”.