Federal Register of Legislation - Australian Government

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Fuel Sale (Penalty Surcharge) Act 1997

Act No. 164 of 1997 as made
An Act to impose a penalty surcharge on the sale of certain fuel
Originating Bill: Fuel Sale (Penalty Surcharge) Bill 1997
Date of Assent 11 Nov 1997
Date of repeal 01 Jul 2006
Repealed by Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006

 

 

 

 

Fuel Sale (Penalty Surcharge) Act 1997

 

No. 164, 1997

 

 

 

 

  

  

  


 

 

 

 

Fuel Sale (Penalty Surcharge) Act 1997

 

No. 164, 1997

 

 

 

 

An Act to impose a penalty surcharge on the sale of certain fuel

  

  

  


Contents

1............ Short title............................................................................................

2............ Commencement..................................................................................

3............ Definitions..........................................................................................

4............ Coverage of Act and binding of Crown..............................................

5............ Imposition of penalty surcharge.........................................................

6............ By whom is penalty surcharge payable?............................................

7............ Rate of penalty surcharge...................................................................

 


Fuel Sale (Penalty Surcharge) Act 1997

No. 164, 1997

 

 

 

An Act to impose a penalty surcharge on the sale of certain fuel

[Assented to 11 November 1997]

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Fuel Sale (Penalty Surcharge) Act 1997.

2  Commencement

                   This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.

3  Definitions

             (1)  In this Act:

Administration Act means the Fuel (Penalty Surcharges) Administration Act 1997.

             (2)  Expressions used in this Act that are defined for the purposes of the Administration Act have the same meaning as in the Administration Act.

4  Coverage of Act and binding of Crown

             (1)  This Act does not extend to any of the External Territories.

             (2)  This Act binds the Crown in all of its capacities other than the Crown in right of Norfolk Island.

5  Imposition of penalty surcharge

             (1)  Penalty surcharge is imposed, after the commencement of this Act, on the sale of marked fuel for use in an internal combustion engine.

             (2)  A person is taken to have sold marked fuel for use in an internal combustion engine if the person effecting the sale failed to give the person acquiring ownership of the fuel a written notification in relation to that fuel as required by section 16 of the Administration Act.

6  By whom is penalty surcharge payable?

                   Penalty surcharge on the sale of marked fuel is payable by the person owning the fuel immediately before its sale.

7  Rate of penalty surcharge

                   The rate of penalty surcharge per litre of fuel on which the surcharge is imposed is twice the rate applicable to a litre of fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff Act 1921.

 

 

[Minister's second reading speech made in

House of Representatives on 25 June 1997

Senate on 1 October 1997]

 

 

(100/97)