Diesel Fuel Rebate Scheme Amendment Act 2002 (Cth)

Diesel Fuel Rebate Scheme Amendment Act 2002

No. 46, 2002

An Act to amend the law with respect to the Diesel Fuel Rebate Scheme, and for related purposes

Contents 1 Short title................................... 2 Commencement............................... 3 Schedule(s)..................................

Schedule 1—Extension of the Diesel Fuel Rebate Scheme

Part 1—Amendment of the Customs Act 1901

Part 2—Amendment of the Excise Act 1901

Diesel Fuel Rebate Scheme Amendment Act 2002

No. 46, 2002

An Act to amend the law with respect to the Diesel Fuel Rebate Scheme, and for related purposes

[Assented to 29 June 2002]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Diesel Fuel Rebate Scheme Amendment Act 2002.

2 Commencement

This Act commences on the day on which it receives the Royal Assent.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Extension of the Diesel Fuel Rebate Scheme

Part 1—Amendment of the Customs Act 1901

1 After paragraph 164(1)(ac) Insert: (ad) at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that: (i) has, as its principal purpose, the retail sale of goods or services or the provision of hospitality; and (ii) does not have, at those premises, ready access to a commercial supply of electricity;

2 Subsection 164(4C) Omit all the words after "(rail or marine transport)", substitute "or in a manner referred to in paragraph (1)(ad) (generation of electricity for retail or hospitality purposes) is payable at the rate that the rebate would be payable if the use of the diesel fuel had been in primary production".