Document ID: chunk:federal_register_of_legislation:C2004A04935:body:0:p47
Version: federal_register_of_legislation:C2004A04935
Segment Type: other
Provision Reference: 
Character Range: 114738–117516

kind;

'Excise place' means a factory or an approved place.".

8. Sections 93, 94, 95, 96, 97, 98 and 99:

Repeal the sections.

9. Before section 99A:

Insert the following Subdivision heading:

"Subdivision C—Auditing of commercial documents relating to the
Diesel Fuel Rebate Scheme".

10. After section 99A:

Insert the following Subdivision heading:

"Subdivision D—Powers of arrest".

11. After section 104:

Insert the following Subdivision heading:

"Subdivision E—Miscellaneous".

12. After paragraph 162C(1)(h):

Add at the end the following word and paragraph:

"; and (i) the decision of the CEO under section 165 A as to the amount of duty shortpaid or overpaid".

13. After section 165:

Insert:

By-laws prescribing exempt onshore fields or exempt offshore fields may be revoked within 3 years

"165A.(1) If:

    (a) for the purposes of the Excise Tariff, the CEO has made, or is taken to have made, by-laws under section 165 prescribing 2 or more fields as exempt onshore fields or exempt offshore fields; and

    (b) on the basis of subsequent information, the Minister for Primary Industries and Energy is satisfied that the fields as prescribed are actually parts of a single field;

that Minister may, within 3 years after those by-laws or the earliest of those by-laws comes into effect, make a by-law ('replacement by-law') that:

SCHEDULE 7—continued

    (c) revokes the original by-laws from the day each of those by-laws came into effect; and

    (d) substitutes for the original by-laws a new by-law that, with effect from the day the revoked by-laws or the earliest of the revoked by-laws came into effect, prescribes the single field as an exempt onshore field or an exempt offshore field.

"(2) If:

    (a) for the purposes of the Excise Tariff, the CEO has made, or is taken to have made, a by-law under section 165 prescribing a field as an exempt onshore field or an exempt offshore field; and

    (b) on the basis of subsequent information, the Minister for Primary Industries and Energy is satisfied that the field as so prescribed is actually 2 or more separate fields;

that Minister may, within 3 years after that by-law comes into effect, make by-laws ('replacement by-laws'):

    (c) of which one:

        (i) revokes the original by-law from the day that by-law came into effect; and

        (ii) substitutes for the original by-law a new by-law that, with effect from that day, prescribes one of the separate fields as an exempt onshore field or an exempt offshore field; and

    (d) of which the other, or each of the others, prescribes the other separate field or each of the other separate fields, with effect from that day, as an exempt onshore field or an exempt offshore field.

"(3) Within 90 days after the Minister