New South Wales Consolidated Acts

PETROLEUM PRODUCTS SUBSIDY ACT 1997 - SECT 7E

7E Consuming subsidised diesel fuel for off-road purposes

(1) A person is guilty of an offence if the person:

(a) makes a bulk purchase of diesel fuel, knowing that it is subsidised diesel fuel, and

(b) consumes the diesel fuel for off-road purposes.

Maximum penalty: 100 penalty units.

(1A) For the purposes of this section, a purchase of diesel fuel is a "bulk purchase" of diesel fuel if:

(a) more than 100 litres of diesel fuel is purchased in one transaction, and

(b) delivery of the fuel is received into a bulk tank.

(2) It is a defence to a prosecution for an offence against this section if the person who purchased the diesel fuel pays to the Chief Commissioner, within 60 days after the diesel fuel is purchased, an amount equal to the subsidy paid or payable to a registered person in respect of the diesel fuel.

(3) Proceedings against a person for an offence against this section may not be taken until at least 60 days have elapsed since the diesel fuel concerned was purchased by the person.

(4) In proceedings for an offence against this section, if evidence is given that a bulk tank has been used to store both subsidised diesel fuel and unsubsidised diesel fuel at the same time, it is to be presumed that any quantity of fuel taken from the bulk tank was taken in the same order in which it was deposited into the bulk tank. That is, if X amount of subsidised fuel was deposited in the bulk tank and then Y amount of unsubsidised diesel fuel was deposited in the bulk tank, it is to be presumed that any amount taken from the tank was taken firstly from X amount of subsidised fuel (until X amount is exhausted) and then from Y amount of unsubsidised diesel fuel.

(5) For the purposes of this section, any purchases of diesel fuel made by the same purchaser from the same retailer on the same day are taken to be made in one transaction.

(6) In this section:
"bulk tank" means a tank or other container used in connection with the storage or transport of diesel fuel, other than the running tank of a road vehicle.
"unsubsidised diesel fuel" means diesel fuel that is not subsidised diesel fuel.