Document ID: chunk:federal_register_of_legislation:C2004A05041:body:0:p2
Version: federal_register_of_legislation:C2004A05041
Segment Type: other
Provision Reference: 
Character Range: 3006–5741

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 amendments set out in items 1, 4, 5 and 9 of Schedule 1, and Schedule 2, had not been made; and

         (c) the person is not entitled to make an application for rebate in respect of that fuel otherwise than in accordance with paragraphs (a) and (b).

      (3A) If a person purchased diesel fuel before the day on which this Act receives the Royal Assent for use by the person in a mining operation:

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

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

      then:

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

         (d) 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 amendment set out in item 6 (in so far as that item refers to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone (other than agricultural use limestone)) of Schedule 1 had not been made; and

         (e) the person is not entitled to make an application for rebate in respect of that fuel otherwise than in accordance with paragraphs (c) and (d).

7 After subsection 5(4)

      Insert:

      (4A) Subsection (4) does not apply in relation to 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:

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

         (b) that relates to sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or limestone.

8 Item 1 of Schedule 1

   Repeal the item, substitute:

1 Paragraph 164(1)(b)

   Omit "at residential premises", substitute "at residential premises to generate electricity for use".

9 After Item 1 of Schedule 1

   Insert:

1A Subsection 164(7)

   Insert:

   agricultural use limestone means limestone for use in the de-acidification of soil in any agricultural activity other than the activity referred to in paragraph (t) of the definition of agriculture.

10 Item