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FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 No. 166 of 1997 - SECT 3
Objects
(1) This Act sets up an administrative scheme in relation to the collection of
penalty surcharges imposed by the Fuel Misuse (Penalty Surcharge) Act 1997,
the Fuel Sale (Penalty Surcharge) Act 1997 and the Fuel Blending (Penalty
Surcharge) Act 1997 .
(2) The object of this Act is, through the administrative scheme, and in
conjunction with amendments made by the Customs Tariff (Fuel Rates
Amendments) Act 1997 , the Excise Tariff (Fuel Rates Amendment) Act 1997 and
the Customs and Excise Legislation Amendment Act (No. 2) 1997 , to make
provision in relation to:
(a) discouraging certain activities that result in
a loss to the revenue in respect of customs and excise duties levied on
certain petroleum products; and
(b) where such activities have occurred--the capacity of the Commonwealth
to collect penalty surcharges mentioned in subsection (1).
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