Fuel Indexation (Road Funding) Special Account Act 2015

No. 103, 2015

Compilation No. 3

Compilation date: 6 July 2024

Includes amendments: Act No. 54, 2024

Registered: 16 July 2024

About this compilation

This compilation

This is a compilation of the Fuel Indexation (Road Funding) Special Account Act 2015 that shows the text of the law as amended and in force on 6 July 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary 1

1 Short title 1

2 Commencement 1

3 Simplified outline of this Act 2

4 Definitions 2

5 Crown to be bound 3

6 Extension to external Territories 3

Part 2—Fuel Indexation (Road Funding) special account 4

Division 1—Establishment of the Fuel Indexation (Road Funding) special account 4

7 Establishment of the Fuel Indexation (Road Funding) special account 4

Division 2—Credits of amounts to the Fuel Indexation (Road Funding) special account 5

8 Credits to special account—determinations by the Treasurer 5

Division 3—Debits of amounts from the Fuel Indexation (Road Funding) special account 6

9 Purpose of the Fuel Indexation (Road Funding) special account 6

10 Grants to the States and Territories—channelling of State/Territory grants payments through the Federation Reform Fund 6

11 Grants to States and Territories—debit from the Federation Reform Fund 7

12 Grants to States and Territories 8

Part 3—Miscellaneous 9

13 Delegation by the Infrastructure Minister 9

14 Delegation by the Treasurer 9

15 The rules 9

Endnotes 10

Endnote 1—About the endnotes 10

Endnote 2—Abbreviation key 12

Endnote 3—Legislation history 13

Endnote 4—Amendment history 14

An Act to establish the Fuel Indexation (Road Funding) special account, and for related purposes

 1 Preliminary
1 Short title

This Act may be cited as the Fuel Indexation (Road Funding) Special Account Act 2015.
2 Commencement 1

Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 30 June 2015
2. Sections 3 to 15 The provisions do not commence at all unless all of the following have commenced, in which case they commence immediately after the last of the following to commence: (a) section 1 of the Excise Tariff Amendment (Fuel Indexation) Act 2015; (b) section 1 of the Customs Tariff Amendment (Fuel Indexation) Act 2015. 30 June 2015

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Simplified outline of this Act

• This Act sets up the Fuel Indexation (Road Funding) special account.

• The Treasurer may determine that amounts are to be credited to the Fuel Indexation (Road Funding) special account.

• Amounts may be debited from the Fuel Indexation (Road Funding) special account in accordance with the purposes of the Fuel Indexation (Road Funding) special account.

• The purpose of the Fuel Indexation (Road Funding) special account is to ensure that amounts equal to the net revenue from indexation on customs and excise duties on fuel are transferred to the Federation Reform Fund in order to provide funding to the States and Territories for expenditure in relation to Australian road infrastructure investment.

• The Infrastructure Minister is responsible for authorising debits (the amounts of which will be credited to the Federation Reform Fund).
4 Definitions

In this Act:

Appropriation Act means an Act appropriating money for expenditure out of the Consolidated Revenue Fund.

Federation Reform Fund means the Federation Reform Fund established by section 5 of the Federation Reform Fund Act 2008.

fuel indexation amount has the meaning given by subsection 9(2).

Fuel Indexation (Road Funding) special account means the Fuel Indexation (Road Funding) special account established by section 7.

fuel tax has the meaning given by the Fuel Tax Act 2006.

Infrastructure Department means the Department administered by the Infrastructure Minister.

Infrastructure Minister means the Minister who administers the Infrastructure Australia Act 2008.

Treasury Department means the Department administered by the Treasurer.
5 Crown to be bound 1

This Act binds the Crown in each of its capacities.

 2

This Act does not make the Crown liable to be prosecuted for an offence.
6 Extension to external Territories

This Act extends to every external Territory.
2 Fuel Indexation (Road Funding) special account 1 Establishment of the Fuel Indexation (Road Funding) special account
7 Establishment of the Fuel Indexation (Road Funding) special account 1

The Fuel Indexation (Road Funding) special account is established by this section.

 2

(2) The Fuel Indexation (Road Funding) special account is a special account for the purposes of the Public Governance, Performance and Accountability Act 2013.

Note: An Appropriation Act may contain a provision to the effect that, if any of the purposes of a special account is a purpose that is covered by an item in the Appropriation Act (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to that special account.
2 Credits of amounts to the Fuel Indexation (Road Funding) special account
8 Credits to special account—determinations by the Treasurer 1

The Treasurer may, by writing, determine that a specified amount is to be credited to the Fuel Indexation (Road Funding) special account on a specified day.

Note: For variation, see subsection 33(3) of the Acts Interpretation Act 1901.

 2

In making a determination under subsection (1), the Treasurer must have regard to the purpose of the Fuel Indexation (Road Funding) special account.

 3

(3) A determination under subsection (1) is a legislative instrument, but Legislation Act 2003 does not apply to the determination.section 42 (disallowance) of the

4

For each financial year starting on or after 1 July 2014, the Treasurer must:

 a

make one, and only one, determination under subsection (1); and

 b

make that determination as soon as practicable after the end of the financial year.
3 Debits of amounts from the Fuel Indexation (Road Funding) special account
9 Purpose of the Fuel Indexation (Road Funding) special account 1

The purpose of the Fuel Indexation (Road Funding) special account is to ensure that amounts equal to the fuel indexation amount mentioned in subsection (2) are transferred to the Federation Reform Fund in order to provide funding to the States and Territories for expenditure in relation to Australian road infrastructure investment.

 2

(2) For the purposes of subsection (1), the fuel indexation amount is the difference between:

 a

(a) the amount of revenue that is attributable to the indexation of fuel tax from and including 10 November 2014 as a result of the Excise Tariff Amendment (Fuel Indexation) Act 2015 and the Customs Tariff Amendment (Fuel Indexation) Act 2015; and

 b

the tax credits, rebates and grants under any of the following that offset the amount mentioned in paragraph (a):

 ii

(ii) the Fuel Tax Act 2006;

 iii

the scheme known as the Ethanol Production Grants Scheme.
10 Grants to the States and Territories—channelling of State/Territory grants payments through the Federation Reform Fund 1

The purpose of this section is to ensure that amounts in the Fuel Indexation (Road Funding) special account are transferred to the Federation Reform Fund as soon as practicable in order to make grants of financial assistance to the States and Territories for expenditure in relation to Australian road infrastructure investment.

 2

The Infrastructure Minister may, by writing, direct that a specified amount is to be:

 a

debited from the Fuel Indexation (Road Funding) special account; and

 b

credited to the Federation Reform Fund;

on a specified day.

 3

The direction must be expressed to be given in order to enable the amount to be debited from the Federation Reform Fund for the purpose of making a specified grant of financial assistance to the States and Territories for expenditure in relation to Australian road infrastructure investment.

 4

Two or more directions under subsection (2) may be set out in the same document.

 5

A direction under subsection (2) is not a legislative instrument.
11 Grants to States and Territories—debit from the Federation Reform Fund

Scope

 1

This section applies if:

 a

the Infrastructure Minister gives a direction under subsection 10(2) for a purpose in relation to a grant of financial assistance to a State or Territory; and

 b

the amount specified in the direction is credited to the Federation Reform Fund.

Debit from the Federation Reform Fund

 2

The Treasurer must ensure that, as soon as practicable after the amount is credited, the Federation Reform Fund is debited for the purposes of making the grant.
12 Grants to States and Territories

Scope

 1

This section applies if:

 a

an amount is to be debited from the Federation Reform Fund for the purpose of making a grant of financial assistance to a State or Territory; and

 b

the grant is a grant of financial assistance to the States and Territories for expenditure in relation to Australian road infrastructure investment; and

 c

the grant is covered by subsection 11(2).

Note: Subsection 11(2) deals with grants channelled through the Federation Reform Fund.

Terms and conditions

 2

The terms and conditions on which that financial assistance is granted are to be set out in a written agreement between the Commonwealth and the State or Territory.

 3

An agreement under subsection (2) of this section may be entered into by a Minister on behalf of the Commonwealth.
3 Miscellaneous
13 Delegation by the Infrastructure Minister 1

The Infrastructure Minister may, by writing, delegate any or all of his or her functions under section 10 to:

 a

the Secretary of the Infrastructure Department; or

 b

an SES employee, or acting SES employee, in the Infrastructure Department.

Note: The expressions SES employee and acting SES employee are defined in section 2B of the Acts Interpretation Act 1901.

 2

In exercising powers under a delegation, the delegate must comply with any directions of the Infrastructure Minister.
14 Delegation by the Treasurer

The Treasurer may, by writing, delegate any or all of his or her functions under section 11 to:

 a

the Secretary of the Treasury Department; or

 b

an SES employee, or acting SES employee, in the Treasury Department.

Note: The expressions SES employee and acting SES employee are defined in section 2B of the Acts Interpretation Act 1901.
15 The rules

The Minister may, by legislative instrument, make rules prescribing matters:

 a

required or permitted by this Act to be prescribed by the rules; or

 b

necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
Fuel Indexation (Road Funding) Special Account Act 2015 103, 2015 30 June 2015 30 June 2015 (s 2)
Fuel Indexation (Road Funding) Act 2015 102, 2015 30 June 2015 Sch 1 (items 3, 4): 1 July 2015 (s 2(1) item 4) Sch 1 (item 2): 5 Mar 2016 (s 2(1) item 3) Sch 1 (item 4)
COAG Legislation Amendment Act 2024 54, 2024 5 July 2024 Sch 1 (items 16, 17, 29, 52–63): 6 July 2024 (s 2(1) item 2) —

Endnote 4—Amendment history
Provision affected How affected
Part 1
s 3 am No 54, 2024
s 4 am No 54, 2024
Part 2
Division 2
s 8 am No 102, 2015
Division 3
s 9 am No 102, 2015; No 54, 2024
s 10 am No 54, 2024
s 11 am No 54, 2024
s 12 am No 54, 2024