Federal Register of Legislation - Australian Government

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Diesel Fuel Tax (No. 1) Amendment Act 1977

Authoritative Version
  • - C2004A01725
  • No longer in force
Act No. 87 of 1977 as made
An Act to amend the Diesel Fuel Tax Act (No. 1) 1957
Date of Assent 08 Sep 1977
Date of repeal 25 Mar 2015
Repealed by Amending Acts 1970 to 1979 Repeal Act 2015

DIESEL FUEL TAX (No. 1) AMENDMENT ACT 1977

No. 87 of 1977

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

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

Short title

1. This Act may be cited as the Diesel Fuel Tax (No. 1) Amendment Act 1977.

Commencement

2. This Act shall be deemed to have come into operation on 17 August 1977.

Rate of tax

3. Section 6 of the Diesel Fuel Tax Act (No. 1) 1957 is amended

(a)     by omitting from paragraph (e) “or” (last occurring); and

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

“(f) in the case of diesel fuel that was entered for home consumption under the Customs Act or under the Excise Act on or after 22 August 1973 and before 17 August 1977—4.905 cents per litre; or

“(g) in any other case—5.155 cents per litre.”.