New South Wales Consolidated Acts

PETROLEUM PRODUCTS SUBSIDY ACT 1997 - SECT 5

5 Entitlement to subsidies

(1) A subsidy is payable under this Act in respect of the following sales of eligible petroleum products:

(a) a sale of eligible petroleum products by retail by a zone retailer at premises within a zone, if the petroleum products are delivered to the purchaser at those premises (an "ordinary retail sale" of petroleum products),

(b) a sale of eligible petroleum products by retail to a purchaser who is a zone consumer, if the petroleum products are delivered to premises at which a business or activity is conducted by the zone consumer and those premises are within a zone (a "direct retail sale" of petroleum products).

(2) Only a registered person is entitled to claim or be paid a subsidy in respect of a sale of eligible petroleum products.

Note: Section 8 provides for registration of persons to claim subsidies.

(3) A subsidy may be claimed:

(a) by a registered person who sells eligible petroleum products by wholesale to a person who sells them by retail (by means of ordinary retail sale or direct retail sale), or

(b) if the wholesale seller is not a registered person, or is otherwise not entitled to claim a subsidy in respect of the eligible petroleum products, and the person who sells them by retail (by means of ordinary retail sale or direct retail sale) is a registered person, by the retail seller.

(4) A subsidy may be claimed by a registered person only if the petroleum products:

(a) are to be sold by retail by means of an ordinary retail sale, or

(b) are to be sold by retail by means of a direct retail sale and consumed by a zone consumer in the course of a business or activity conducted on premises within a zone.

(6) The subsidy payable to a registered person is to be calculated by reference to the zone in which the relevant premises are located, the relevant premises being:

(a) in the case of petroleum products to be sold by ordinary retail sale-the premises at which the petroleum products are to be sold by retail by a zone retailer, and

(b) in the case of petroleum products to be sold by direct retail sale-the premises to which the petroleum products are delivered in connection with the sale, being the premises at which the business or activity of the zone consumer is conducted.

(7) A subsidy must not be claimed by or paid to a person in respect of petroleum products sold by the person if:

(a) another person has been paid, or is entitled to claim, a subsidy in respect of the petroleum products (unless the amount of the subsidy has been repaid under section 7), or

(b) an amount already paid to another person in respect of the petroleum products by the government of another State or Territory is, in the opinion of the Chief Commissioner, in the nature of a payment corresponding to a subsidy under this Act, or

(c) the person failed to give to the purchaser of the petroleum products an approved notice (within the meaning of Part 2A) within 30 days after the delivery of the petroleum products (unless section 7B does not apply in respect of the sale).

(8) This section has effect subject to sections 6 and 7 and the conditions of the registration of a registered person.

(9) For the purposes of this Act:
"zone consumer" means a person who consumes petroleum products in the ordinary course of a business or activity conducted by the person in New South Wales on premises within a zone.
"zone retailer" means a person who sells petroleum products by retail in the ordinary course of a business or activity conducted by the person in New South Wales, being a business or activity conducted on premises within a zone.