New South Wales Consolidated Acts

PETROLEUM PRODUCTS SUBSIDY ACT 1997 - SECT 21A

21A Power to require payment in respect of default against this Act

(1) The Chief Commissioner may, by notice in writing, require a person who defaults against this Act to pay an amount to the Chief Commissioner.

(2) For the purposes of this section, a person "defaults against this Act" if the person:

(a) sells, or delivers in connection with a sale, petroleum products in a manner contrary to this Act or the conditions of the person’s registration, or

(b) consumes petroleum products in a manner contrary to this Act, or

(c) obtains payment of a subsidy in respect of petroleum products by a representation contrary to section 28.

(3) The amount required to be paid in respect of a default against this Act, excluding any penalty or interest charge, must not exceed the amount of the subsidy paid or payable in respect of the petroleum products concerned.

(4) If the default relates to the delivery of petroleum products, or the consumption of petroleum products, within a zone that is not the zone by reference to which the subsidy was calculated, the amount required to be paid must not exceed the difference between the amount of subsidy paid or payable in respect of the petroleum products and the amount that would have been paid or payable had the subsidy been calculated by reference to the zone in which the petroleum products were actually delivered or consumed.

(5) A person may be required to pay an amount under this section:

(a) whether or not the person is the person to whom the subsidy is paid or payable or is a registered person, and

(b) whether or not any proceedings have been taken, or are pending, against the person in respect of any offence alleged to arise from the person’s default against this Act.

(6) The Chief Commissioner may, by the notice in which a payment is required or a separate notice, require a person to pay a penalty in addition to the amount required to be paid under this section, not exceeding the amount required to be paid, if the Chief Commissioner is satisfied the default against this Act occurred as a result of the person’s dishonesty.

(7) If a person fails to pay an amount as required under this section, the Chief Commissioner may, by written notice, require the person to pay interest on the amount unpaid.

(8) In imposing any penalty or interest charge under this section, the Chief Commissioner must, as far as practicable, apply the principles relating to the charging of interest and the imposition of penalties in relation to tax defaults under Part 5 of the Taxation Administration Act 1996 (as if the person’s default against this Act were a tax default under that Act).

(9) If the whole or any part of an amount payable to the Chief Commissioner under this section is not paid as required, the Chief Commissioner may recover the unpaid amount as a debt to the Chief Commissioner.