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Clean Energy Legislation (Carbon Tax Repeal) Act 2014
43‑10 Reducing the amount of your fuel t43‑10 Reducing the amount of your fuel tax credit
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#### 43‑10 Reducing the amount of your fuel tax credit
125 Subsection 43‑10(1A)
Repeal the subsection.
126 Section 43‑11
Repeal the section.
127 Subdivision 43‑B
Repeal the Subdivision.
128 Section 110‑5 (definition of agricultural activity)
Repeal the definition.
129 Section 110‑5 (definition of agricultural construction activity)
Repeal the definition.
130 Section 110‑5 (definition of agricultural property)
Repeal the definition.
131 Section 110‑5 (definition of agricultural soil/water activity)
Repeal the definition.
132 Section 110‑5 (definition of agricultural waste activity)
Repeal the definition.
133 Section 110‑5 (definition of agriculture)
Repeal the definition.
134 Section 110‑5 (definition of approved catchment area)
Repeal the definition.
135 Section 110‑5 (definition of carbon reduction)
Repeal the definition.
136 Section 110‑5 (definition of CNG)
Repeal the definition.
137 Section 110‑5 (definition of core agricultural activity)
Repeal the definition.
138 Section 110‑5 (definition of covered by the Opt‑in Scheme)
Repeal the definition.
139 Section 110‑5 (definition of earthworks)
Repeal the definition.
140 Section 110‑5 (definition of fish)
Repeal the definition.
141 Section 110‑5 (definition of fishing operations)
Repeal the definition.
142 Section 110‑5 (definition of forestry)
Repeal the definition.
143 Section 110‑5 (definition of half‑year)
Repeal the definition.
144 Section 110‑5 (definition of horticulture)
Repeal the definition.
145 Section 110‑5 (definition of livestock)
Repeal the definition.
146 Section 110‑5 (definition of livestock activity)
Repeal the definition.
147 Section 110‑5 (definition of LNG)
Repeal the definition.
148 Section 110‑5 (definition of pearling operations)
Repeal the definition.
149 Section 110‑5 (definition of port)
Repeal the definition.
150 Section 110‑5 (definition of processing of fish)
Repeal the definition.
151 Section 110‑5 (definition of public authority)
Repeal the definition.
152 Section 110‑5 (definition of renewable diesel)
Repeal the definition.
153 Section 110‑5 (definition of sundry agricultural activity)
Repeal the definition.
154 Section 110‑5 (definition of taxable fuel)
Repeal the definition, substitute:
> taxable fuel means fuel in respect of which duty is payable under:
(a) the Excise Act 1901 and the Excise Tariff Act 1921; or
(b) the Customs Act 1901 and the Customs Tariff Act 1995;
but does not include fuel covered by:
(c) item 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; or
(d) any imported goods that would be classified to item 15 of the Schedule to the Excise Tariff Act 1921, if the goods had been manufactured in Australia.
> Note: Item 15 of the Schedule to the Excise Tariff Act 1921 deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.
Fuel Tax (Consequential and Transitional Provisions) Act 2006
155 Subitem 12(2A) of Schedule 3
Repeal the subitem.
Income Tax Assessment Act 1997
156 Section 12‑5 (table item headed “clean energy”)
Repeal the item.
157 Section 26‑18
Repeal the section.
158 Section 104‑5 (table item relating to CGT event K1, column headed “Event number and description”)
Omit “\*carbon unit, an \*international emissions unit”, substitute “\*Kyoto unit”.
159 Subparagraphs 104‑205(1)(a)(i) and (ii)
Repeal the subparagraphs.
160 Subparagraph 104‑205(1)(a)(iii)
Omit “an \*international emissions unit”, substitute “a \*Kyoto unit”.
161 Subparagraph 104‑205(1)(a)(iv)
Omit “an \*international emissions unit”, substitute “a Kyoto unit”.
162 Section 112‑97 (table item 18A, column headed “In this situation”)
Omit “an \*international emissions unit”, substitute “a \*Kyoto unit”.
163 Subsection 118‑15(2)
Repeal the subsection.
164 Paragraph 420‑10(a)
Repeal the paragraph.
165 Paragraph 420‑10(c)
Repeal the paragraph.
166 Subsection 420‑15(1) (note)
Repeal the note.
167 Subsection 420‑15(3)
Repeal the subsection.
168 Subsection 420‑20(3)
Repeal the subsection (not including the note), substitute:
(3) This section does not apply to the issue of an \*Australian carbon credit unit under the Carbon Credits (Carbon Farming Initiative) Act 2011.
169 Subparagraphs 420‑21(1)(a)(i) and (ii)
Repeal the subparagraphs.
170 Subparagraph 420‑21(1)(a)(iii)
Omit “an \*international emissions unit”, substitute “a \*Kyoto unit”.
171 Subparagraph 420‑21(1)(a)(iv)
Omit “an international emissions unit”, substitute “a Kyoto unit”.
172 Subsection 420‑21(1) (example)
Omit “of international emissions unit”, substitute “of Kyoto unit”.
173 Subparagraphs 420‑21(2)(a)(i) and (ii)
Repeal the subparagraphs.
174 Subparagraph 420‑21(2)(a)(iii)
Omit “an \*international emissions unit”, substitute “a \*Kyoto unit”.
175 Subparagraph 420‑21(2)(a)(iv)
Omit “an international emissions unit”, substitute “a Kyoto unit”.
176 Subparagraph 420‑35(b)(i)
Repeal the subparagraph.
177 Subparagraph 420‑35(b)(ii)
Omit “an \*international emissions unit”, substitute “a \*Kyoto unit”.
178 Section 420‑35 (example)
Omit “of international emissions unit”, substitute “of Kyoto unit”.
179 Section 420‑43
Repeal the section.
180 Subsection 420‑51(1)
Omit “(1)”.
181 Subsection 420‑51(2)
Repeal the subsection.
182 Subparagraph 420‑52(a)(i)
Repeal the subparagraph.
183 Paragraph 420‑52(b)
Repeal the paragraph.
184 Subsection 420‑55(6)
Repeal the subsection.
185 Subsection 420‑57(9)
Repeal the subsection.
186 Section 420‑58
Repeal the section.
187 Subsections 420‑60(1) and (2)
Repeal the subsections.
188 Subsection 420‑60(4)
Omit all the words from and including “If a \*registered” to and including “cost of the unit”, substitute “The cost of a \*registered emissions unit (other than an \*Australian carbon credit unit)”.
189 Subsection 420‑65(3)
Repeal the subsection.
190 Subsection 420‑70(3)
Repeal the subsection.
191 Subsection 995‑1(1) (definition of carbon unit)
Repeal the definition.
192 Subsection 995‑1(1) (definition of free carbon unit)
Repeal the definition.
193 Subsection 995‑1(1) (definition of international emissions unit)
Repeal the definition.
194 Subsection 995‑1(1) (definition of prescribed international unit)
Repeal the definition.
195 Subsection 995‑1(1) (definition of vintage year)
Repeal the definition.
National Greenhouse and Energy Reporting Act 2007
196 Section 3 (heading)
Repeal the heading, substitute: