Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p2
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
Provision Reference: 
Character Range: 2589–5256

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 purposes of a business; or
              (h) for business purposes connected with recreation, sport or tourism;";
     (f) by adding after paragraph (e) of the definition of "forestry" in subsection (7) the following word and paragraph:
            "; or (f) the making and maintaining in a forest or plantation referred to in paragraph (a) or (b) of a road that is integral to the activities referred to in paragraph (a), (b) or (c);";
     (g) by inserting after paragraph (c) of the definition of "mining operations" in subsection (7) the following paragraph:
           "(ca) other operations connected with the dressing or beneficiation of minerals, or ores bearing minerals, where that dressing or beneficiation is an integral part of the operation for the recovery of the minerals or of the ores, being operations that are carried out in, or at a place adjacent to, the area in which the dressing or beneficiation occurs;".
(2) An application under section 164 of the Customs Act 1901 for rebate of duty, being an application that is lodged, but not finally dealt with, before the commencement of this subsection, shall continue to be dealt with after the commencement of this subsection, as if the amendments of that section made by paragraphs (1) (a) and (b) had not been made.
(3) Where, at any time after 3 March 1989, a person:
     (a) was refused a rebate of duty paid on diesel fuel, being a rebate for which the person had made application under section 164 of the Customs Act 1901; or
     (b) was required, under subsection 165 (3) of the Customs Act 1901, to repay to the Commonwealth the whole or a part of a rebate of duty paid on diesel fuel;
in circumstances where, by virtue of the amendments to section 164 of the Customs Act 1901 made by paragraphs (1) (c), (d), (e), (f) and (g) of this Act, a rebate of duty is payable to the person, the Commonwealth shall, as soon as practicable after the commencement of this subsection, pay that rebate to the person or refund to the person the amount of the rebate required to be repaid, as the case requires.

Diesel fuel rebate—payment of penalty in lieu of prosecution
6. Section 164aa of the Principal Act is amended:
     (a) by omitting from paragraph (1) (e) "subsections (2) and (3)" and substituting "subsection (2)";
     (b) by inserting after subsection (1) the following subsection:

     "(1a) Where a person, in an application for rebate under section 164: