Fuel Sale (Penalty Surcharge) Act 1997

Act No. 164 of 1997 as amended

[Note: This Act was repealed by Act No. 74 of 2006 on 1 July 2006]

This compilation was prepared on 3 November 2000
taking into account amendments up to Act No. 125 of 2000

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department, Canberra

Contents

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

3............ Definitions.......................................................................................... 1

4............ Coverage of Act and binding of Crown.............................................. 1

5............ Imposition of penalty surcharge......................................................... 1

6............ By whom is penalty surcharge payable?............................................ 2

7............ Rate of penalty surcharge................................................................... 2

Notes                                                                                                           3

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

1  Short title [see Note 1]

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

2  Commencement [see Note 1]

                   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 maximum diesel rate.

Notes to the Fuel Sale (Penalty Surcharge) Act 1997

Note 1

The Fuel Sale (Penalty Surcharge) Act 1997 as shown in this compilation comprises Act No. 164, 1997 amended as indicated in the Tables below.

Table of Acts

(a)     The Fuel Sale (Penalty Surcharge) Act 1997 was amended by Schedule 4 (item 13) only of the Petroleum Excise Amendment (Measures to Address Evasion) Act 2000, subsection 2(1) of which provides as follows:

                 (1)   This Act, other than item 5 of Schedule 2, commences on the day on which it receives the Royal Assent.

Table of Amendments