Christine Milne (Tasmania, Australian Greens) Share this | Hansard source

I rise to move the Australian Greens' amendment. As I indicated in my speech during the second reading debate, this amendment relates to schedule 4, which provides for the fuel tax rebates to the mining sector. In particular, it is at the end of section 41-5 to add:

Mining or quarrying operations on or after 10 November 2014

(4) Subsection (1) does not apply to taxable fuel that you acquire or manufacture in, or import into, Australia on or after 10 November 2014, to the extent that you do so for use in *carrying on your *enterprise of mining and quarrying operations (within the meaning of the Income Tax Assessment Act 1997).

That would effectively remove the provision of the rebate applying to the mining industry, as I indicated in my speech. I so move:

(1) Schedule 4, page 26 (before line 4), before item 1, insert:

1A At the end of section 41 -5

  Add:

Mining or quarrying operations on or after 10 November 2014

(4) Subsection (1) does not apply to taxable fuel that you acquire or manufacture in, or import into, Australia on or after 10 November 2014, to the extent that you do so for use in *carrying on your *enterprise of mining and quarrying operations (within the meaning of the Income Tax Assessment Act 1997).