New South Wales Consolidated Acts

PETROLEUM PRODUCTS SUBSIDY ACT 1997 - SECT 7D

7D Consumption of subsidised petroleum products

(1) A person who purchases petroleum products, knowing that they are subsidised petroleum products, and who:

(a) consumes them otherwise than in the course of a business or activity conducted on premises within a zone, or

(b) consumes them in the course of a business or activity conducted on premises within a zone, being a zone that is not the zone by reference to which the subsidy payable to a registered person in respect of the petroleum products was calculated by the registered person,

is guilty of an offence.

Maximum penalty: 100 penalty units.

(2) This section does not apply:

(a) in respect of petroleum products purchased by means of an ordinary retail sale, or

(b) in any other circumstances prescribed by the regulations.

(3) It is a defence to a prosecution for an offence against this section if the person who purchased the petroleum products pays to the Chief Commissioner, within 60 days after the petroleum products are consumed, an amount determined as follows:

(a) in a case referred to in subsection (1) (b)-an amount equal to the difference between:

(i) the subsidy paid or payable in respect of the petroleum products to a registered person, and

(ii) the subsidy that would have been paid or payable in respect of the petroleum products to the registered person if the subsidy were calculated by reference to the zone in connection with which they were actually consumed,

(b) in any other case-an amount equal to the subsidy paid or payable in respect of the petroleum products to a registered person.

(4) A person does not commit an offence against subsection (1) (b) if the subsidy paid or payable in respect of the petroleum products to the registered person is equal to or less than the subsidy that would have been paid or payable in respect of the petroleum products if the subsidy had been calculated by reference to the zone in connection with which they were actually consumed.

(5) Proceedings against a person for an offence against this section may not be taken until at least 60 days have elapsed since the petroleum products concerned were allegedly consumed by the person.