Federal Register of Legislation - Australian Government

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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. 88 of 1977
Registered 25 Nov 2009
Start Date 17 Aug 1977
End Date 17 Aug 1982
Date of repeal 22 Sep 1999
Repealed by Statute Stocktake Act 1999

DIESEL FUEL TAX ACT (No. 2) 1957
- Reprinted as at 30 June 1981 (HISTACT CHAP 301 #DATE 30:06:1981)

*1* The Diesel Fuel Tax Act (No. 2) 1957 (a) as shown in this reprint comprises
Act No. 97, 1957 as amended by the other Acts specified in the following table:
----------------------------------------------------------------------------
Application,
saving
Number Date Date of or
transitional
Act and year of Assent commencement provisions
---------------------------------------------------------------------------- Diesel Fuel Tax Act
(No. 2) 1957 97, 1957 13 Dec 1957 13 Dec 1957
Diesel Fuel Tax Act
(No. 2) 1965 61, 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 Act
(No. 2) 1970 80, 1970 26 Oct 1970 19 Aug 1970 -
Diesel Fuel Tax Act
(No. 2) 1971 106, 1971 6 Dec 1971 18 Aug 1971 -
Diesel Fuel Tax Act
(No. 2) 1972 27, 1972 17 May 1972 17 May 1972 -
Diesel Fuel Tax Act
(No. 2) 1973 144, 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. 2) Amendment
Act 1977 88, 1977 8 Sept 1977 17 Aug 1977 -
---------------------------------------------------------------------------- (a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.

DIESEL FUEL TAX ACT (No. 2) 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


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DIESEL FUEL TAX ACT (No. 2) 1957 - LONG TITLE

SECT

An Act to Impose a Tax on certain Diesel Fuel used in Road Vehicles on Public Roads

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

SECT

1. This Act may be cited as the Diesel Fuel Tax Act (No. 2) 1957.*1*


See notes to first article of this CHAPTER.

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

Amended by No. 80, 1970, s. 3; No. 216, 1973, s. 3

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 a 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 - 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 - SECT. 5.
Imposition of tax

Sub-section (1) amended by No. 61, 1965, s. 3; No. 216, 1973, s. 3

SECT

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 - SECT. 6.
Rate of tax

Substituted by No. 106, 1971, s. 3; amended by No. 27, 1972, s. 3; No. 144,
1973, ss. 3 and 4; No. 88, 1977, s. 3

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 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;

(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.


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