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Customs and Excise Legislation Amendment
Act (No. 1) 1996

No. 21, 1996

An Act to amend the Customs and Excise Legislation Amendment Act 1995

Contents
     1                                                                                   Short title...................................................  649
     2                                                                                   Commencement...............................................     649
     3                                                                                   Schedule(s)..................................................   650
          Schedule 1—Amendment of the Customs and Excise Legislation Amendment Act 1995  651

Customs and Excise Legislation Amendment Act (No. 1) 1996

No. 21, 1996

An Act to amend the Customs and Excise Legislation Amendment Act 1995

[Assented to 28 June 1996]

The Parliament of Australia enacts:

1 Short title

      This Act may be cited as the Customs and Excise Legislation Amendment Act (No. 1) 1996.

2 Commencement

      This Act is taken to have commenced on 1 July 1995.

3 Schedule(s)

      Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendment of the Customs and Excise
      Legislation Amendment Act 1995

1 Subsection 2(2)

   Omit "items 7 and 10", substitute "items 7, 10 and 11".

2 Subsection 2(3)

   After "Items 1,", insert "1A, 3, 3A,".

3 Subsection 2(3)

   Omit "limestone) and item 9", substitute "limestone (other than agricultural use limestone)) and items 8, 9, 12 and 13".

4 Subsection 2(3)

   Omit "1 July 1995", substitute "the day on which this Act receives the Royal Assent".

5 Paragraph 5(2)(b)

   Repeal the paragraph, substitute:

         (b) a rebate application made by a person in respect of diesel fuel purchased by the person for use by the person in a mining operation:

           (i) that is referred to in a paragraph of the definition of mining operations other than paragraph (d), (e), (f), (g), (h) or (i); and

            (ii) that relates to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone (other than agricultural use limestone); or

         (c) an application made to the Administrative Appeals Tribunal in relation to a rebate application referred to in paragraph (a) or (b).

6 Subsection 5(3)

   Repeal the subsection, substitute:

     (3) If a person purchased diesel fuel before the day on which this Act receives the Royal Assent for use by the person at residential premises in an activity referred to in subparagraph (2)(a)(i), (ii) or (iii):

         (a) the person may make a rebate application in respect of the duty paid on that fuel; and

         (b) if that application is not made, or finally decided, before that day, then, for all purposes connected with the making and deciding of that application and making any necessary payment of rebate, the Customs Act 1901 and the Excise Act 1901 have effect as if the