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of a PIN number or PIN numbers;";

    (c) by omitting paragraph (1)(g).

Transitional

50. Despite the amendments of sections 64, 64AA, 64AB, 64AC and 130B of the Principal Act made by this Act, any proceedings begun before the commencement of this Act under any of those sections may be continued as if the amendments of those sections made by this Act had not been made.

PART 3—AMENDMENTS OF THE EXCISE ACT 1901

Principal Act

51. In this Part, "Principal Act" means the Excise Act 19012.

Payment of duty

52. Section 59 of the Principal Act is repealed and the following section is substituted:

"59. Subject to section 59A, the excise duty on excisable goods must be paid at the rate in force:

    (a) when the goods are delivered into home consumption under section 61C(2); or

    (b) when payment is made;

whichever is the earlier.".

Rebate of duty in respect of diesel fuel used for certain purposes

53. Section 78A of the Principal Act is amended:

    (a) by omitting from paragraph (4A)(d) all the words after "a document" (first occurring) and substituting "of a kind, containing information of a kind, prescribed by the regulations; or";

    (b) by omitting from subsection (4B) "relating to the diesel fuel" and substituting "of a kind prescribed by the regulations for the purposes of subsection (4A)";

    (c) by omitting paragraph (4B)(b).

Diesel fuel rebate—notification of sale etc.

54. Section 78AA of the Principal Act is amended:

    (a) by inserting "or uses the fuel for a purpose other than the purpose for which he or she purchased the fuel," after "otherwise disposes of the fuel,";

    (b) by omitting "or disposal" (wherever occurring) and substituting ", disposal or use";

    (c) by omitting "or other disposal" and substituting ", other disposal or use".

Diesel fuel rebate—payment of penalty in lieu of prosecution

55. Section 78AB of the Principal Act is amended:

    (a) by inserting in paragraph (1)(b) ", or of the use of the fuel for a purpose other than the purpose for which he or she purchased the fuel" after "fuel";

    (b) by omitting from paragraph (1)(d) "or other disposal" and substituting ", other disposal or use";

    (c) by inserting in subparagraph (2)(a)(i) ", or of the use of the fuel for a purpose other than the purpose for which he or she purchased the fuel" after "fuel";

    (d) by omitting from paragraph (3)(a) "subsection 78A(1)" and substituting "subsection (1) or (1A)";

    (e) by omitting from paragraph (3)(b) "subsection (1)" and substituting "subsection 78A(1)".

Powers of officers for purposes of section 78A

56. Section 99A of the Principal Act is amended by omitting from subsection (6) "120(vb), (vii) or (viii)" and substituting "120(1)(vb) or (vi)".

Insertion of new