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Diesel Fuel Tax Act (No. 2) 1957

Act No. 97 of 1957 as amended, taking into account amendments up to Act No. 216 of 1973
Registered 25 Nov 2009
Start Date 31 Dec 1973
End Date 16 Aug 1977
Date of repeal 22 Sep 1999
Repealed by Statute Stocktake Act 1999

DIESEL FUEL TAX ACT (No. 2) 1957
- Reprinted as at 19 December 1973 (HISTACT2 CHAP 10 #DATE 19:12:1973)

DIESEL FUEL TAX ACT (No. 2) 1957-1973 - TABLE OF PROVISIONS

TABLE


DIESEL FUEL TAX ACT (No. 2) 1957-1973

TABLE OF PROVISIONS
Section
1. Short title
2. Commencement
3. Definitions
4. Administration Act to be read with this Act
5. Imposition of tax
6. Rate of tax

DIESEL FUEL TAX ACT (No. 2) 1957-1973 - SECT. 1.
Short title.

SECT

DIESEL FUEL TAX ACT (No. 2) 1957-1973
An Act to Impose a Tax on certain Diesel Fuel used in Road Vehicles on Public Roads.
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Diesel Fuel Tax Act (No. 2) 1957-1973.*

DIESEL FUEL TAX ACT (No. 2) 1957-1973 - SECT. 2.
Commencement.

SECT

2. This Act shall come into operation on the day on which it receives the Royal Assent.*

DIESEL FUEL TAX ACT (No. 2) 1957-1973 - SECT. 3.
Definitions.

SECT

Amended by No. 80, 1970, s. 3; and No. 216, 1973, s. 3.
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. 2) 1957-1973 - 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. 2) 1957-1973 - SECT. 5.
Imposition of tax.

SECT

Sub-section (1) amended by No. 61, 1965, s. 3; and No. 216, 1973, s. 3.
5. (1) Subject to the next succeeding sub-section, a tax is imposed on diesel fuel to which this Act applies that is used in propelling a road vehicle on a public road.

(2) Tax is not imposed on diesel fuel by reason of its being used in propelling a road vehicle on a public road if tax under the Diesel Fuel Tax Act (No. 1) 1957 has been imposed on that diesel fuel by reason of a sale or other disposal of that diesel fuel.

DIESEL FUEL TAX ACT (No. 2) 1957-1973 - SECT. 6.
Rate of tax.

SECT

Substituted by No. 106, 1971, s. 3; amended by No. 27, 1972, s. 3; and No. 144, 1973, ss. 3 and 4.
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 the 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; or

(f) in any other case-4.905 cents per litre.
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DIESEL FUEL TAX ACT (No. 2) 1957-1973 - NOTE


NOTE
1. The Diesel Fuel Tax Act (No. 2) 1957-1973 comprises the Diesel Fuel Tax Act (No. 2) 1957 as amended by the other Acts specified in the following table:
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Number Date of
Act and year Date of
Assent commencement
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Diesel Fuel Tax Act (No.
2) 1957 No. 97, 1957 13 Dec 1957 13 Dec 1957
Diesel Fuel Tax Act (No.
2) 1965 No. 61, 1965 6 Oct 1965 18 Aug 1965
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
Diesel Fuel Tax Act (No.
2) 1970 No. 80, 1970 26 Oct 1970 19 Aug 1970
Diesel Fuel Tax Act (No.
2) 1971 No. 106, 1971 6 Dec 1971 18 Aug 1971
Diesel Fuel Tax Act (No.
2) 1972 No. 27, 1972 17 May 1972 17 May 1972
Diesel Fuel Tax Act (No.
2) 1973 No. 144, 1973 22 Nov 1973 22 Aug 1973
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
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