Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004 (42 of 2004)

Schedule 2   Amendment of other Acts

Excise Act 1901

3   At the end of section 15


(3) In this section:

first day means the day on which the Excise Tariff or Excise Tariff alteration is proposed in the Parliament.

transition period means the period starting at the start of the first day and ending either:

(a) 2 months after the end of the first day; or

(b) if, before the end of those 2 months:

(i) the person applies for a manufacturer licence for the goods; and

(ii) the Collector has not decided whether to grant, or refuse to grant, that licence;

at the earliest of the following:

(iii) 12 months after the end of the first day;

(iv) the end of the last day (if any) for the goods determined under subsection (4);

(v) the end of the day the Collector grants, or refuses to grant, the manufacturer licence.

(4) For the purposes of this section, the Collector may determine in writing the last possible day of the transition period (the last day ) for particular goods. Such a day must be a day occurring:

(a) after:

(i) the day the determination was made; and

(ii) the end of the 2 months starting at the end of the first day; but

(b) before the end of the 12 months starting at the end of the first day.

(5) A determination under subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.