43‑6 Meaning of fuel tax43‑6 Meaning of fuel tax

#### 43‑6 Meaning of fuel tax (1) Fuel tax is duty that is payable on fuel under: (a) the Excise Act 1901 and the Excise Tariff Act 1921; or (b) the Customs Act 1901 and the Customs Tariff Act 1995; other than any duty that is expressed as a percentage of the value of fuel for the purposes of section 9 of the Customs Tariff Act 1995. (2) For the purposes of subsection (1), if: (a) an Excise Tariff alteration, proposed by a motion moved in the House of Representatives, relates to duty payable on fuel; or (b) a Customs Tariff alteration, proposed by a motion moved in the House of Representatives, relates to duty payable on fuel; the alteration is taken to have effect as if it is an amendment of the Act it proposes to alter, and as if that amendment is in force. (3) However, the alteration ceases to be taken to have that effect unless, before whichever of the following first happens: (a) the close of the session in which the Excise Tariff alteration or Customs Tariff alteration, is proposed; (b) the expiration of 12 months after the Excise Tariff alteration or Customs Tariff alteration, is proposed; one or more amendments of an Act come into force that have the effect proposed by the alteration. (4) For the purposes of subsection (3), the Excise Tariff alteration, or the Customs Tariff alteration, is taken to have been proposed at the time the motion referred to in subsection (2) was moved.