DIESEL FUEL TAX ACT (No. 1) 1957
- Updated as at 23 November 1993 (#DATE 23:11:1993)
*1* The Diesel Fuel Tax Act (No. 1) 1957 as shown in this reprint comprises
Act No. 96, 1957 amended as indicated in the Tables below.
Table of Acts
Act Date Date of Application,
Number and of Assent commencement saving or
year transitional
provisions
Diesel Fuel Tax Act (No. 1) 1957
96, 1957 13 Dec 1957 13 Dec 1957
Diesel Fuel Tax Act (No.1) 1965
60, 1965 6 Oct 1965 18 Aug 1965 -
Statute Law Revision (Decimal Currency) Act 1966
93, 1966 29 Oct 1966 1 Dec 1966 -
Diesel Fuel Tax (No. 1) 1970
79, 1970 26 Oct 1970 19 Aug 1970 -
Diesel Fuel Tax Act (No. 1) 1971
105, 1971 6 Dec 1971 18 Aug 1971 -
Diesel Fuel Tax Act (No. 1) 1972
26, 1972 17 May 1972 17 May 1972 -
Diesel Fuel Tax Act (No. 1) 1973
143, 1973 22 Nov 1973 22 Aug 1973 -
Statute Law Revision Act 1973
216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1) and 10
Diesel Fuel Tax (No. 1) Amendment Act 1977
87, 1977 8 Sept 1977 17 Aug 1977 -
Diesel Fuel Tax Amendment Act (No. 1) 1982
109, 1982 5 Nov 1982 (a) -
(a) Section 2 of the Diesel Fuel Tax Amendment Act (No. 1) 1982 provides as
follows.
"2. This Act shall be deemed to have come into operation at the hour of 8
o'clock in the evening by standard time in the Australian Capital Territory on
17 August 1982."
Table of Amendments
ad=added or inserted am=amended rep=repealed rs=repealed and substituted
Provision affected How affected
S. 3 am. No. 79, 1970; No. 216, 1973
S. 5 am. No. 60, 1965; No. 216, 1973;
No. 109, 1982
S. 6 ad. No. 60, 1965
am. No. 93, 1966
rs. No. 79, 1970; No. 105, 1971
am. No. 26, 1972; No. 143, 1973;
No. 87, 1977
DIESEL FUEL TAX ACT (No. 1) 1957 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Interpretation
4. Administration Act to be read with this Act
5. Imposition of tax
6. Rate of tax
DIESEL FUEL TAX ACT (No. 1) 1957 - LONG TITLE
SECT
An Act to Impose a Tax on certain Diesel Fuel Sold
or otherwise Disposed of
DIESEL FUEL TAX ACT (No. 1) 1957 - SECT 1
Short title
SECT
1. This Act may be cited as the Diesel Fuel Tax Act (No. 1) 1957. *1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
DIESEL FUEL TAX ACT (No. 1) 1957 - SECT 2
Commencement
SECT
2. This Act shall come into operation on the day on which it receives the
Royal Assent. *1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
DIESEL FUEL TAX ACT (No. 1) 1957 - SECT 3
Interpretation
SECT
3. In this Act:
"certificate" means a certificate issued by the Minister, or a delegate of
the Minister, certifying that a person specified in the certificate is a
person who requires diesel fuel for use otherwise than in propelling road
vehicles on public roads;
"diesel fuel to which this Act applies" means diesel fuel that has been
purchased by a person, being the holder of a certificate, at a price which, by
virtue of that person being the holder of a certificate, was less than the
price that would have been payable if that person had not been the holder of a
certificate;
"road vehicle" means a vehicle designed solely or principally for
transporting persons, goods or animals by road;
"the Customs Act" means the Customs Act 1901 as amended and in force from
time to time;
"the Excise Act" means the Excise Act 1901 as amended and in force from time
to time.
DIESEL FUEL TAX ACT (No. 1) 1957 - SECT 4
Administration Act to be read with this Act
SECT
4. The Diesel Fuel Taxation (Administration) Act 1957 shall be read as one
with this Act.
DIESEL FUEL TAX ACT (No. 1) 1957 - SECT 5
Imposition of tax
SECT
5. (1) Subject to the next succeeding subsection, a tax is imposed on diesel
fuel to which this Act applies that is sold or otherwise disposed of to a
person who was not, immediately before the commencement of the Diesel Fuel
Taxes Legislation Amendment Act 1982, the holder of a certificate.
(2) Tax is not imposed on diesel fuel by reason of a sale or disposal of
that diesel fuel if tax has been imposed on that diesel fuel by reason of a
previous sale or disposal of that diesel fuel.
(3) This section does not apply in relation to diesel fuel that is entered
for home consumption (within the meaning of the Customs Act or the Excise Act,
as the case requires) after the commencement of the Diesel Fuel Taxes
Legislation Amendment Act 1982.
DIESEL FUEL TAX ACT (No. 1) 1957 - SECT 6
Rate of tax
SECT
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 18th August, 1965 - 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 18th August, 1965, and
before 19th August, 1970 - 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 19th August, 1970, and
before 18th August, 1971 - Fifteen and one-half cents per gallon;
(d) in the case of diesel fuel that was entered for home consumption under
the Customs Act or under the Excise Act on or after 18th August, 1971, and
before 1st July, 1972 - Seventeen and one-half cents per gallon;
(e) in the case of diesel fuel that was entered for home consumption under
the Customs Act or under the Excise Act on or after 1st July, 1972, and before
22nd August, 1973 - 3.85 cents per litre;
(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.