Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2009 MEASURES NO. 2) ACT 2009 - SCHEDULE 7

Part   1 -- Fuel Tax Act 2006

1   Section   41 - 5 (note 1)

Omit "Subdivisions   41 - B and 45 - A", substitute "Subdivision   41 - B".

2   Section   44 - 1 (note)

Repeal the note.

3   Division   45

Repeal the Division.

4   Subsection   60 - 5(1) (note 1 at the end of the definition of Total fuel tax credits )

Repeal the note.

5   Subsection   60 - 5(1) (note 2 at the end of the definition of Total fuel tax credits )

Omit "2".

6   Subsection   65 - 5(5)

Repeal the subsection.

7   Subsection   65 - 10(1)

Omit "(1)".

8   Subsection   65 - 10(2)

Repeal the subsection.

9   Section   110 - 5 ( paragraph   ( a) of the definition of decreasing fuel tax adjustment )

Omit "and subsection   45 - 5(2)".

10   Section   110 - 5 (definition of Environment Minister )

Repeal the definition.

11   Section   110 - 5 (definition of Environment Secretary )

Repeal the definition.

12   Section   110 - 5 (definition of Greenhouse Challenge Plus Programme )

Repeal the definition.

Part   2 -- Fuel Tax (Consequential and Transitional Provisions) Act 2006

13   Item   35 of Schedule   3 (heading)

Omit " Subsection   65 - 10(1) ", substitute " Section   65 - 10 ".

14   Item   40 of Schedule   3 (heading)

Omit " Subsection   65 - 10(1) ", substitute " Section   65 - 10 ".

15   Item   41 of Schedule   3

Omit "and subsection   45 - 5(2)".

Part   3 -- Application provisions

16   Application of Part   1 amendments

Meaning of programme end time

(1)   In this Part:

programme end time means the time occurring just before the commencement of Part   1 of this Schedule.

Application

(2)   The amendments made by Part   1 of this Schedule apply in relation to tax periods ending in financial years commencing on or after 1   July 2009.

(3)   To avoid doubt, despite the repeal of subsection   65 - 5(5) of the Fuel Tax Act 2006 by that Part, subsection   65 - 5(4) of that Act continues not to apply in respect of the whole or a part of a fuel tax credit that, just before the programme end time, you were not entitled to take into account under subsection   45 - 5(1) of that Act.

Decreasing fuel tax adjustment

(4)   Subitem   ( 5) applies if, at the programme end time, you were not a member of a programme mentioned in subsection   45 - 5(1) of the Fuel Tax Act 2006 .

(5)   The Fuel Tax Act 2006 is taken to have had effect, at the programme end time, as if you became a member of such a programme at that time.