New South Wales Consolidated Acts

PETROLEUM PRODUCTS SUBSIDY ACT 1997 - SECT 3

3 Definitions

(1) In this Act:
"authorised officer" means a person who, in accordance with section 68 of the Taxation Administration Act 1996 , is an authorised officer for the purposes of the taxation laws.
"Chief Commissioner" means the Chief Commissioner of State Revenue appointed under the Taxation Administration Act 1996 .
"diesel fuel" means fuel consisting primarily of a petroleum or shale product used or capable of use in propelling a diesel engined road vehicle.
"direct retail sale" of petroleum products is defined in section 5.
"eligible petroleum products" means petroleum products on which duty has been paid in accordance with the Customs Tariff Act 1995 , the Excise Tariff Act 1921 or other legislation of the Commonwealth prescribed under this Act, but does not include a product prepared by mixture of a product on which such duty has not been paid with a product on which such duty has been paid.
"financial year" means a year commencing on 1 July.
"functions" includes powers, authorities and duties.
"motor spirit" means fuel consisting primarily of gasoline, or another petroleum or shale spirit, having a flash point of less than 23° Celsius when tested in an Abel Pensky closed test apparatus, but does not include aviation gasoline, solvents, special boiling point spirits or liquefied petroleum gas.
"off-road purpose" means any purpose other than an on-road purpose.
"on-road purpose" means the purpose of propelling road vehicles on roads that are open to or used by the public.
"ordinary retail sale" of petroleum products is defined in section 5.
"petroleum products" means motor spirit and diesel fuel.
"premises" does not include the following:

(a) a motor vehicle (whether or not capable of being driven),

(b) a train or other vehicle used on a railway,

(c) a caravan, trailer, tanker or anything else constructed to be drawn by a vehicle or animal.

"registered person" means a person who is registered under section 8 and whose registration is in force.
"subsidised diesel fuel" means any diesel fuel in respect of which a subsidy has been paid or claimed, or in respect of which a registered person is entitled to claim a subsidy.
"subsidised petroleum products" means any petroleum products in respect of which a subsidy has been paid or claimed, or in respect of which a registered person is entitled to claim a subsidy.
"subsidy" means a payment referred to in section 4.
"zone" means a zone prescribed for the purposes of section 4 (1).
"zone consumer" is defined in section 5.
"zone retailer" is defined in section 5.

(2) A reference in this Act to the exercise of a function includes, where the function is a duty, a reference to the performance of the duty.