Commonwealth Numbered Regulations - Explanatory Statements

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CUSTOMS AMENDMENT REGULATIONS 2003 (NO. 4) 2003 NO. 178

STATUTORY RULES 2003 No. 178

Issued by authority of the Minister for Revenue and Assistant Treasurer for the Minister for Justice and Customs

Customs Act 1901

Customs Amendment Regulations 2003 (No. 4)

Section 270 of the Customs Act 1901 (the Act) provides that the Governor-General may make regulations not inconsistent with the Act prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for giving effect to the Act or for the conduct of business relating to the Customs.

Section 4 of the Act provides that "diesel fuel" includes any other like fuel of a kind that is prescribed. The proposed Regulations relate to diesel and prescribed like fuels.

Subsection 163(1) of the Act allows the regulations to prescribe circumstances, conditions and restrictions for remission, refund and rebate of customs duty.

Paragraph 163(1AA)(a) of the Act allows the regulations to prescribe the manner of making an application for refunds, rebates and remissions of duty.

Subsection 164(1) of the Act allows a rebate to be subject to prescribed conditions and restrictions.

The purpose of the Regulations is to amend the Customs Regulations 1926 (the principal Regulations) as they relate to the Diesel Fuel Rebate Scheme, as a consequence of the enactment of the Energy Grants (Credits) Scheme Act 2003.

The Diesel Fuel Rebate Scheme is replaced by the Energy Grants (Credits) Scheme on 1 July 2003.

The Regulations amend the principal Regulations relating to the Diesel Fuel Rebate Scheme by omitting those fuels that have been prescribed as diesel fuel for the purposes of section 4 of the Act in Regulation 1B, with effect from 1 July 2003. Redundant provisions relating to the making of an application for diesel fuel rebate have also been repealed.

The Energy Grants (Credits) Scheme maintains entitlements equivalent to those previously available in respect of the Diesel Fuel Rebate Scheme administered under the Act and the Excise Act 1901.

Some uses of diesel fuel and other fuels that were previously eligible for remission or refund of customs duty under Regulation 126 of the principal Regulations are now eligible for a grant under the Energy Grants (Credits) Scheme. The regulations repeal or amend the redundant refund circumstances and associated regulations with effect from 1 July 2003. The remission circumstances will operate in parallel with the relevant provisions of the Energy Grants (Credits) Scheme until 31 January 2004. The regulations also repeal or amend the redundant remission circumstances with effect from 1 February 2004.

The Regulations commenced on gazettal.