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Customs and Excise Legislation Amendment Act (No. 3) 1989

No. 78 of 1989

An Act to amend legislation relating to Customs and Excise, and for related purposes

[Assented to 21 June 1989]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART 1—PRELIMINARY

Short title
1. This Act may be cited as the Customs and Excise Legislation Amendment Act (No. 3) 1989.

Commencement
2. (1) Subject to subsections (2) and (3), the provisions of this Act commence on the day on which this Act receives the Royal Assent.
(2) Paragraphs 5 (1) (c), (d), (e), (f) and (g) shall be taken to have commenced on 3 March 1989.

(3) Sections 6, 8, 16 and 18 commence 28 days after this Act receives the Royal Assent.

PART 2—AMENDMENTS OF THE CUSTOMS ACT 1901

Principal Act
3. In this Part, "Principal Act" means the Customs Act 19011.

Interpretation
4. Section 4 of the Principal Act is amended by inserting in subsection (1) the following definition:
     " 'approved form' means a form approved, in writing, by the Comptroller-General;".

Rebate of duty in respect of diesel fuel used for certain purposes
5. (1) Section 164 of the Principal Act is amended:
     (a) by omitting from subsection (1) ", being diesel fuel upon which duty has been paid,";
     (b) by inserting after subsection (1) the following subsection:
     "(1a) An application under subsection (1) for rebate in respect of diesel fuel shall not be made before duty is paid on the diesel fuel.";
     (c) by inserting in the definition of "forestry" in subsection (7) "or chipmill" after "sawmill" (wherever occurring);
     (d) by omitting from paragraph (d) of that definition "or" (last occurring);
     (e) by omitting the definition of "fishing operations" from subsection (7) and substituting the following definition:
     " 'fishing operations' means:
              (a) the taking, catching or capturing of fish;
              (b) the farming of fish;
              (c) the processing of fish on board vessels;
              (d) pearling operations;
              (e) the operation of a dedicated mother vessel in connection with the activities referred to in paragraphs (a), (b), (c) or (d); or
              (f) the undertaking:
                  (i) of voyages to or from a port by a vessel for the purposes of refitting or repairing the vessel, or its equipment, for purposes that are integral to the performance of an activity referred to in paragraph (a), (b), (c), (d) or (e); or
                  (ii) trials in connection with such a refit or repair of a vessel or of its equipment;

         but does not include any activity referred to in paragraph (a), (b), (c), (d), (e) or (f) that is conducted, in whole or in part:
              (g) otherwise than for the