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Queensland
FUEL SUBSIDY
AMENDMENT BILL 2000
Queensland
FUEL SUBSIDY AMENDMENT BILL 2000
TABLE OF PROVISIONS
Section Page
PART 1--PRELIMINARY
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
PART 2--AMENDMENTS COMMENCING ON 10 JULY 2000
4 Insertion of new s 4C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
4C Meaning of "off-road purpose" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
5 Insertion of new s 39A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
39A Retail consumer's obligation to repay subsidy . . . . . . . . . . . . . . . . . 11
6 Amendment of s 131 (Person incorrectly receiving benefit of subsidy) . . . 11
7 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
PART 3--AMENDMENTS COMMENCING ON 1 OCTOBER 2000
8 Replacement of s 4 (Meaning of "bulk end user") . . . . . . . . . . . . . . . . . . . . 12
4 Meaning of "bulk end user" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
4A Meaning of "bulk end user fuel" . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
4B Meaning of "bulk end user quantity" . . . . . . . . . . . . . . . . . . . . . . . . . 13
9 Replacement of s 7 (Meaning of "net sale") . . . . . . . . . . . . . . . . . . . . . . . . 13
7 Meaning of "net sale" for ch 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
10 Amendment of s 8 (Only 1 subsidy payable for fuel) . . . . . . . . . . . . . . . . . . 14
11 Amendment of ss 16, 17 and 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
12 Replacement of ch 3 (Bulk end users) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
CHAPTER 3--BULK END USERS
PART 1--SUBSIDY SCHEME FOR LICENSED BULK END USERS
40 Entitlement to subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
2
Fuel Subsidy Amendment
41 Person may hold only 1 bulk end user licence . . . . . . . . . . . . . . . . . 15
PART 2--SUBSIDY ENTITLEMENT
42 When subsidies are claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
43 Paying subsidies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
PART 3--RECORD KEEPING AND RETURNS
44 Records to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
45 Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
13 Amendment of s 150 (Claims for subsidy) . . . . . . . . . . . . . . . . . . . . . . . . . . 18
14 Amendment of s 152 (Commissioner to give information notice
for certain decisions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
15 Amendment of s 161 (Definitions for ch 7) . . . . . . . . . . . . . . . . . . . . . . . . . . 18
16 Omission of ch 7, pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
17 Insertion of new ch 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
CHAPTER 8--TRANSITIONAL PROVISIONS FOR FUEL
SUBSIDY AMENDMENT ACT 2000
173 Record of stock on hand--bulk end users . . . . . . . . . . . . . . . . . . . . . 19
174 Continuation of rights and obligations under Act for
particular sellers and purchasers of fuel . . . . . . . . . . . . . . . . . . . . . . . 19
175 Claims by bulk end users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
176 No retrospective criminal liability . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
18 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
PART 4--AMENDMENTS COMMENCING ON ASSENT
19 Amendment of long title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
20 Insertion of new s 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
3A Act binds all persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
21 Amendment of s 4C (Meaning of "off-road purpose") . . . . . . . . . . . . . . . . . 22
22 Amendment of s 5 (Meaning of "retailer") . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Insertion of new s 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
5A Meaning of "retail fuel" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
24 Amendment of s 6 (Meaning of "retail quantity" for fuel) . . . . . . . . . . . . . 23
25 Omission of s 10 (Own use) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
3
Fuel Subsidy Amendment
26 Insertion of new ch 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
CHAPTER 2A--RETAILERS
PART 1--SUBSIDY SCHEME FOR LICENSED RETAILERS
39B Entitlement to subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
39C Sale of fuel by licensed retailers . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
39D Person may hold only 1 licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
PART 2--SUBSIDY ENTITLEMENT
Division 1--Provisional subsidies
39E Paying provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
39F Calculating provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
39G Changing dates for paying provisional subsidies . . . . . . . . . . . . . . . . 27
39H Commissioner may require guarantee . . . . . . . . . . . . . . . . . . . . . . . . 28
Division 2--Claiming and paying subsidies
39I When subsidies are claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
39J Paying subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Division 3--Overpaid and underpaid provisional subsidy amounts
39K Overpaid provisional subsidy amount . . . . . . . . . . . . . . . . . . . . . . . . . 29
39L Underpaid provisional subsidy amount . . . . . . . . . . . . . . . . . . . . . . . . 29
Division 4--Licensed retailers' notices about operations as
licensed retailers, or for retail sites
39M Notice of ceasing operations as a retailer . . . . . . . . . . . . . . . . . . . . . 30
39N Notice of ceasing to operate a retail site . . . . . . . . . . . . . . . . . . . . . . 30
39O Notice of starting to operate a further retail site . . . . . . . . . . . . . . . . 31
PART 3--RECORD KEEPING AND RETURNS
39P Records to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
39Q Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
PART 4--OBLIGATIONS OF PURCHASERS OF DIESEL
39R Purchaser's obligation to advise retailer of off-road
purpose for diesel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
39S Retail consumer's obligation to repay subsidy . . . . . . . . . . . . . . . . . 33
4
Fuel Subsidy Amendment
27 Insertion of new ch 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
CHAPTER 3A--LICENCES FOR RETAILER AND BULK END
USER SUBSIDY SCHEMES
PART 1--PRELIMINARY
46 Application of ch 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
PART 2--APPLICATIONS FOR, AND ISSUE OF, LICENCES
47 Application for licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
48 Consideration of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
49 Criteria for granting application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
50 Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
51 When licence becomes effective . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
52 Conditions of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
53 Form of retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
54 Form of bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
PART 3--CESSATION AND CANCELLATION OF LICENCES
55 When licence ceases to have effect . . . . . . . . . . . . . . . . . . . . . . . . . 37
56 Cancellation of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
57 Procedure for cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
58 Immediate suspension pending formal cancellation procedure . . . . 38
59 Immediate suspension after charging with offence . . . . . . . . . . . . . . 39
PART 4--GENERAL PROVISIONS ABOUT LICENCES
60 Changing conditions of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
61 Licensee must comply with licence conditions . . . . . . . . . . . . . . . . 41
62 Changing other provisions of licence . . . . . . . . . . . . . . . . . . . . . . . . . 41
63 Licence not transferable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
64 Duration of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
28 Amendment of s 75 (Claimants to be registered) . . . . . . . . . . . . . . . . . . . . . 41
29 Amendment of s 81 (Appointment of authorised persons) . . . . . . . . . . . . . . 41
30 Replacement of ss 85 and 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
85 Power to enter places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
31 Amendment of s 90 (Issue of warrant) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
32 Amendment of s 93 (General powers after entering places) . . . . . . . . . . . . 43
33 Amendment of s 94 (Failure to help authorised person) . . . . . . . . . . . . . . . 43
5
Fuel Subsidy Amendment
34 Amendment of s 95 (Failure to give information) . . . . . . . . . . . . . . . . . . . . 44
35 Amendment of s 96 (Stopping vehicle requiring fuel transport record) . . . 44
36 Amendment of s 97 (Exercise of authorised person's powers for
vehicle) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
37 Amendment of s 100 (Tampering with seized things) . . . . . . . . . . . . . . . . . 45
38 Amendment of s 101 (Powers to support seizure) . . . . . . . . . . . . . . . . . . . . . 46
39 Amendment of s 104 (Sale of seized fuel) . . . . . . . . . . . . . . . . . . . . . . . . . . 46
40 Amendment of s 108 (Failure to give name or address) . . . . . . . . . . . . . . . 46
41 Amendment of s 109 (Power to require production of documents) . . . . . . . 46
42 Amendment of s 110 (Failure to produce document) . . . . . . . . . . . . . . . . . . 47
43 Amendment of s 111 (Failure to certify copy of document) . . . . . . . . . . . . 48
44 Replacement of s 112 (Power to require attendance of persons) . . . . . . . . 48
112 Power to require attendance of persons . . . . . . . . . . . . . . . . . . . . . . . 48
112A Power to record giving of information . . . . . . . . . . . . . . . . . . . . . . . . 48
45 Amendment of s 113 (Failure to comply with requirement about
attendance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
46 Omission of ss 114116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
47 Insertion of new s 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
116 Access to public records without fee . . . . . . . . . . . . . . . . . . . . . . . . . 50
48 Amendment of s 121 (Protecting officials from liability) . . . . . . . . . . . . . . 50
49 Replacement of s 122 (False or misleading statements) . . . . . . . . . . . . . . . 50
122 False or misleading statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
50 Amendment of ss 123 and 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
51 Amendment of s 127 (Executive officers liable for payment of
certain amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
52 Amendment of ch 5, pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
53 Insertion of new ss 129A129F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
129A Commissioner may apply amounts payable under Act . . . . . . . . . . . 51
129B Commissioner may register a charge to recover overpaid
provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
129C Commissioner may recover amounts from garnishee . . . . . . . . . . . . 52
129D Duration of garnishee notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
129E Effect of discharge of liability on garnishee notice . . . . . . . . . . . . . 53
129F Effect of payment by garnishee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
6
Fuel Subsidy Amendment
54 Amendment of s 131 (Person incorrectly receiving benefit of subsidy) . . . 54
55 Amendment of s 134 (Definitions for div 2) . . . . . . . . . . . . . . . . . . . . . . . . . 54
56 Amendment of s 135 (Failure to make decision taken to be decision) . . . 54
57 Amendment of s 139 (Review decision) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
58 Amendment of s 147 (Delegation by commissioner) . . . . . . . . . . . . . . . . . . 55
59 Amendment of s 151 (Transportation records for bulk transport of fuel) . . . 55
60 Insertion of new ss 151A and 151B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
151A No entitlement to subsidy if insufficient records . . . . . . . . . . . . . . . . 56
151B Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
61 Amendment of s 152 (Commissioner to give information notice
for certain decisions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
62 Amendment of ss 156 and 157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
63 Amendment of s 159 (Service of documents on commissioner) . . . . . . . . . 58
64 Amendment of s 172 (Requirement to keep particular records
continues) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
65 Insertion of new s 173A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
173A Record of stock on hand--retailers . . . . . . . . . . . . . . . . . . . . . . . . . . 59
66 Insertion of new ss 177 and 178 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
177 Paying start-up allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
178 Retailer's licence not effective before 1 December 2000 . . . . . . . . 59
67 Replacement of sch 1 (Decisions subject to review and appeal) . . . . . . . . 59
SCHEDULE 1
DECISIONS SUBJECT TO REVIEW AND APPEAL
68 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
PART 5--AMENDMENTS COMMENCING ON 1 DECEMBER
2000
69 Amendment of s 4A (Meaning of "bulk end user fuel") . . . . . . . . . . . . . . . 63
70 Amendment of s 4C (Meaning of "off-road purpose") . . . . . . . . . . . . . . . . . 63
71 Amendment of s 5 (Meaning of "retailer") . . . . . . . . . . . . . . . . . . . . . . . . . . 63
72 Amendment of s 5A (Meaning of "retail fuel") . . . . . . . . . . . . . . . . . . . . . . 64
73 Amendment of s 6 (Meaning of "retail quantity" for fuel) . . . . . . . . . . . . . 64
74 Replacement of s 7 (Meaning of "net sale") . . . . . . . . . . . . . . . . . . . . . . . . 64
7 Meaning of "net sale" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
7
Fuel Subsidy Amendment
75 Amendment of s 8 (Only 1 subsidy payable for fuel) . . . . . . . . . . . . . . . . . . 65
76 Omission of chs 2 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
77 Amendment of s 127 (Executive officers liable for payment of
certain amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
78 Replacement of ss 130 and 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
130 Person receiving subsidy without entitlement . . . . . . . . . . . . . . . . . . 65
79 Omission of ss 149 and 150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
80 Amendment of s 152 (Commissioner to give information notice
for certain decisions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
81 Amendment of s 155 (Interest on amounts owing to commissioner) . . . . . . 67
82 Insertion of new s 160A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
160A Numbering and renumbering of Act . . . . . . . . . . . . . . . . . . . . . . . . . . 67
83 Amendment of ch 7 (Transitionals) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
84 Amendment of s 177 (Paying start-up allowance) . . . . . . . . . . . . . . . . . . . . 68
85 Insertion of new s 179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
179 Continuation of rights and obligations under Act for
particular sellers and purchasers of fuel . . . . . . . . . . . . . . . . . . . . . . . 68
86 Amendment of sch 1 (Decisions subject to review and appeal) . . . . . . . . . 69
87 Omission of sch 2 (Fuel) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
88 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
2000
A BILL
FOR
An Act to amend the Fuel Subsidy Act 1997
s1 10 s4
Fuel Subsidy Amendment
The Parliament of Queensland enacts-- 1
ART 1--PRELIMINARY 2
P
title 3
Short
Clause 1. This Act may be cited as the Fuel Subsidy Amendment Act 2000. 4
5
Commencement
Clause 2.(1) Parts 1 and 2 are taken to have commenced on 10 July 2000. 6
(2) Part 3 is taken to have commenced on 1 October 2000. 7
(3) Part 4 commences on assent. 8
(4) Part 5 commences on 1 December 2000. 9
amended 10
Act
Clause 3. This Act amends the Fuel Subsidy Act 1997. 11
PART 2--AMENDMENTS COMMENCING ON 12
10 JULY 2000 13
of new s 4C 14
Insertion
Clause 4. After section 4-- 15
insert-- 16
of "off-road purpose" 17
`Meaning
`4C.(1) An "off-road purpose", for diesel, means a purpose other than 18
to propel a diesel engine road vehicle on a public road. 19
`(2) For chapter 2, an "off-road purpose" does not include a private or 20
s5 11 s6
Fuel Subsidy Amendment
domestic purpose. 1
`(3) However, diesel used for a private or domestic purpose is used for 2
an "off-road purpose" if-- 3
(a) it is purchased from a retailer; and 4
(b) a rebate applies in relation to the diesel under the Commonwealth 5
diesel fuel rebate scheme established under the Customs Act 1901 6
(Cwlth) and Excise Act 1901 (Cwlth).'. 7
of new s 39A 8
Insertion
Clause 5. Chapter 2, part 3-- 9
insert-- 10
consumer's obligation to repay subsidy 11
`Retail
`39A.(1) A retail consumer who purchases diesel under a sale made 12
under section 13 and uses it for an off-road purpose must repay to the 13
commissioner the amount of the subsidy for the sale within 7 days after the 14
end of the month in which the diesel is used. 15
`(2) At the end of the 7 days, the amount is a debt owing to the 16
commissioner. 17
`(3) Subsection (1) applies to the extent the diesel is used for an off-road 18
purpose.'. 19
of s 131 (Person incorrectly receiving benefit of subsidy) 20
Amendment
Clause 6.(1) Section 131-- 21
insert-- 22
`(4A) If a purchaser does not repay an amount to the commissioner as 23
required under section 39A, the purchaser must pay to the commissioner a 24
further amount (also the "incorrect benefit penalty").'. 25
(2) Section 131(5), after `subsidy amount'-- 26
insert-- 27
`or the amount not repaid as required under section 39A'. 28
(3) Section 131-- 29
s7 12 s8
Fuel Subsidy Amendment
insert-- 1
`(7A) An incorrect benefit penalty mentioned in subsection (4A) must be 2
paid immediately after the amount of the subsidy for the sale was required 3
to be repaid under section 39A.'. 4
(4) Section 131(8), after `(7)'-- 5
insert-- 6
`or (7A)'. 7
of sch 3 (Dictionary) 8
Amendment
Clause 7. Schedule 3-- 9
insert-- 10
` "off-road purpose" see section 4C.'. 11
PART 3--AMENDMENTS COMMENCING ON 12
1 OCTOBER 2000 13
of s 4 (Meaning of "bulk end user") 14
Replacement
Clause 8. Section 4-- 15
omit, insert-- 16
of "bulk end user" 17
`Meaning
`4.(1) A person is a "bulk end user" to the extent the person uses bulk 18
end user fuel. 19
`(2) If fuel is delivered directly into the running tank of a vehicle or 20
equipment used by a person's associate under section 4A(3)(b), the 21
associate is not a "bulk end user" for the fuel. 22
of "bulk end user fuel" 23
`Meaning
`4A.(1) Fuel is "bulk end user fuel" if it is fuel, other than diesel that is 24
s9 13 s9
Fuel Subsidy Amendment
used for an off-road purpose, that is-- 1
(a) purchased by a person other than as retail fuel under chapter 2; 2
and 3
(b) delivered, under subsection (3)-- 4
(i) from a storage site of the person stated in the person's bulk 5
end user licence; or 6
(ii) in Queensland by a distributor. 7
`(2) Subsection (1)(b) applies to the extent the delivery is made in a bulk 8
end user quantity. 9
`(3) The fuel must be delivered-- 10
(a) directly into the running tank of a vehicle or equipment used by 11
the person, and for operating the vehicle or equipment; or 12
(b) as part of the person's enterprise, directly into the running tank of 13
a vehicle or equipment used by the person's associate, whether or 14
not by way of sale, and for operating the vehicle or equipment. 15
of "bulk end user quantity" 16
`Meaning
`4B.(1) The "bulk end user quantity" for bulk end user fuel is not 17
more than 2 000 L or, if another quantity is prescribed under a regulation for 18
the fuel, the other quantity. 19
`(2) Also, fuel delivered from a storage site to the running tank of a 20
vehicle or equipment in a day is not a bulk end user quantity to the extent 21
that it is more than the quantity mentioned in subsection (1). 22
`(3) In addition, fuel delivered by a distributor to the running tank of a 23
vehicle or equipment in a day is not a bulk end user quantity to the extent 24
that it is more than the quantity mentioned in subsection (1).'. 25
of s 7 (Meaning of "net sale") 26
Replacement
Clause 9. Section 7-- 27
omit, insert-- 28
s 10 14 s 12
Fuel Subsidy Amendment
of "net sale" for ch 2 1
`Meaning
`7. A "net sale" for chapter 2 is a sale of fuel made under section 12 and 2
for which the seller does not recover (directly or indirectly) from the 3
purchaser the part of the sale price that is an amount equal to the subsidy for 4
the sale other than by making a claim on behalf of the purchaser under the 5
chapter.'. 6
of s 8 (Only 1 subsidy payable for fuel) 7
Amendment
Clause 10. Section 8(6)(b), `or 3'-- 8
omit. 9
of ss 16, 17 and 20 10
Amendment
Clause 11. Sections 16(1), 17(1) and 20(1)(b) `for this chapter or chapter 3'-- 11
omit. 12
of ch 3 (Bulk end users) 13
Replacement
Clause 12. Chapter 3-- 14
omit, insert-- 15
HAPTER 3--BULK END USERS 16
`C
ART 1--SUBSIDY SCHEME FOR LICENSED BULK 17
`P
END USERS 18
to subsidy 19
`Entitlement
`40.(1) Bulk end users are, under this chapter, entitled to a subsidy for 20
fuel purchased, and used as bulk end user fuel-- 21
(a) after 30 September 2000; and 22
(b) while the user is a licensed bulk end user. 23
`(2) However, if a claim for a subsidy for fuel is not made within 2 years 24
s 12 15 s 12
Fuel Subsidy Amendment
after the fuel was used as bulk end user fuel, the entitlement to the subsidy 1
ends. 2
may hold only 1 bulk end user licence 3
`Person
`41.(1) A person may hold only 1 bulk end user licence. 4
`(2) The licence applies-- 5
(a) to each of the user's storage sites stated in the licence; and 6
(b) for each delivery of fuel by a distributor into the running tank of a 7
vehicle or equipment used by the user. 8
`PART 2--SUBSIDY ENTITLEMENT 9
subsidies are claimed 10
`When
`42.(1) A licensed bulk end user may lodge with the commissioner a 11
claim in the approved form for the subsidy to which the user is entitled for 12
each claim period. 13
`(2) The claim period is 3 months or, if another period is decided by the 14
commissioner under this section, the other period. 15
`(3) The commissioner may decide a claim period for which a subsidy is 16
payable to a licensed bulk end user-- 17
(a) on the commissioner's own initiative; or 18
(b) on application, in the approved form, by the user. 19
`(4) The commissioner may decide a claim period of less than 3 months 20
only if the commissioner reasonably believes-- 21
(a) the cost of bulk end user fuel is a significant proportion of the 22
total cost in conducting the licensed bulk end user's enterprise; 23
and 24
(b) either of the following apply-- 25
(i) the amount of bulk end user fuel likely to be used in 26
s 12 16 s 12
Fuel Subsidy Amendment
conducting the enterprise in the next 12 months will be at 1
least 300 000 L or the amount prescribed under a regulation; 2
(ii) the costs of financing for the fuel arising from payment of a 3
subsidy for a 3 month claim period is likely to cause the user 4
significant financial hardship. 5
`(5) If, on the commissioner's own initiative, the commissioner decides 6
the claim period for a bulk end user at more than 3 months, or decides to 7
refuse a bulk end user's application made under subsection (3)(b), the 8
commissioner must give the user an information notice for the decision. 9
`(6) If the commissioner decides a claim period at less than 3 months for 10
a licensed bulk end user, the fee prescribed under a regulation is payable by 11
the user-- 12
(a) for each claim period; and 13
(b) when the subsidy for the claim period is paid to the user. 14
aying subsidies 15
`P
`43.(1) This section applies if a licensed bulk end user lodges a claim for 16
a subsidy for a claim period with the commissioner under section 42. 17
`(2) The commissioner must pay to the licensed bulk end user the 18
subsidy to which the commissioner is satisfied the user is entitled for the 19
claim period. 20
`(3) The commissioner is not required to pay the subsidy before the 21
21st day of the month after the end of the claim period. 22
`(4) Also, if the commissioner reasonably believes the licensed bulk end 23
user has not complied with the licence conditions, the commissioner is not 24
required to pay the subsidy until the commissioner is satisfied the user has 25
complied with the conditions. 26
`(5) If the commissioner decides the licensed bulk end user has not 27
complied with the licence conditions, the commissioner must give the user 28
an information notice for the decision. 29
s 12 17 s 12
Fuel Subsidy Amendment
ART 3--RECORD KEEPING AND RETURNS 1
`P
to be kept 2
`Records
`44.(1) A licensed bulk end user must keep records as required under this 3
section. 4
Maximum penalty--100 penalty units. 5
`(2) The records must include the following details for each purchase of 6
fuel, other than retail fuel, by the person-- 7
(a) the date the fuel was purchased; 8
(b) the quantity and type purchased; 9
(c) the seller's name and address; 10
(d) the price paid per litre; 11
(e) the place of delivery; 12
(f) another matter prescribed under a regulation. 13
`(3) Also, the records must include the following details-- 14
(a) for each storage site stated in the user's licence--the stock of fuel 15
on hand at the end of each month; 16
(b) for diesel not purchased as retail fuel--the way it is used; 17
(c) the vehicles and equipment to which bulk end user fuel is 18
delivered; 19
(d) another matter prescribed under a regulation. 20
`(4) The person, whether or not the person ceases to be a licensed bulk 21
end user, must keep each record for 5 years after it is made. 22
23
`Return
`45.(1) A person who was a licensed bulk end user for a financial year, 24
or part of a financial year, must lodge a return, under this section, with the 25
commissioner. 26
Maximum penalty--100 penalty units. 27
`(2) The return must be in the approved form and lodged before 28
s 13 18 s 17
Fuel Subsidy Amendment
1 September in the next financial year or a later date advised by the 1
commissioner.'. 2
of s 150 (Claims for subsidy) 3
Amendment
Clause 13. Section 150, `or 42(1)'-- 4
omit. 5
of s 152 (Commissioner to give information notice for 6
Amendment
certain decisions) 7
Clause 14.(1) Section 152(3), definition "prescribed section",`46,'-- 8
omit. 9
(2) Section 152(3), definition "prescribed section", `165, 169'-- 10
omit, insert-- 11
`165'. 12
of s 161 (Definitions for ch 7) 13
Amendment
Clause 15.(1) Section 161, definition "interim guidelines", `before the 14
commencement of this definition'-- 15
omit. 16
(2) Section 161, definition "transitional period", `or 3'-- 17
omit. 18
of ch 7, pt 3 19
Omission
Clause 16. Chapter 7, part 3-- 20
omit. 21
of new ch 8 22
Insertion
Clause 17. After chapter 7-- 23
insert-- 24
s 17 19 s 17
Fuel Subsidy Amendment
HAPTER 8--TRANSITIONAL PROVISIONS FOR 1
`C
FUEL SUBSIDY AMENDMENT ACT 2000 2
of stock on hand--bulk end users 3
`Record
`173. A person who, as a bulk end user, is entitled to a subsidy for fuel 4
used as bulk end user fuel on 1 October 2000 must, until 1 October 2005, 5
keep a record of the types of fuel, and quantities of each type, on hand in the 6
user's storage sites at the beginning of 1 October 2000. 7
Maximum penalty--100 penalty units. 8
of rights and obligations under Act for particular 9
`Continuation
sellers and purchasers of fuel 10
`174.(1) This section applies to a purchase of fuel if-- 11
(a) before 1 October 2000, the seller of the fuel did not recover from 12
the purchaser the part of the sale price that is an amount equal to 13
the subsidy for the sale, because the purchase of the fuel was, or 14
purportedly was, a net sale for chapter 3 as in force when the sale 15
was made; and 16
(b) on or after 1 October 2000, the seller or purchaser does or does 17
not do something that, but for the repeal of chapter 3, would have 18
constituted a contravention of this Act. 19
`(2) Despite the repeal of chapter 3, but subject to subsections (3) to (4), 20
this Act, as in force immediately before the repeal, applies in relation to the 21
seller and purchaser. 22
`(3) Section 72, as in force immediately before the repeal, does not apply 23
for the financial year ended 30 June 2000. 24
`(4) For subsection (2), section 131, as in force immediately before the 25
repeal, applies as if the reference to a purchaser who was not the holder of 26
the appropriate licence includes a person who, although the person satisfied 27
the seller the purchaser was a licensed bulk end user under the interim 28
guidelines, was not entitled to a bulk end user's licence under chapter 3 as in 29
force immediately before the repeal. 30
s 18 20 s 18
Fuel Subsidy Amendment
`(5) Subsection (2) does not limit the Acts Interpretation Act 1954, 1
section 20.1 2
by bulk end users 3
`Claims
`175. Despite section 43,2 a subsidy for a bulk end user is not payable 4
before 21 December 2000. 5
retrospective criminal liability 6
`No
`176. Chapter 3 and section 173 are not effective to impose criminal 7
liability retrospectively.'. 8
of sch 3 (Dictionary) 9
Amendment
Clause 18.(1) Schedule 3, definitions "bulk end user's licence", "fuel", 10
"subsidy" and "subsidy rate"-- 11
omit. 12
(2) Schedule 3-- 13
insert-- 14
` "associate", of a bulk end user, means an independent contractor, joint 15
venturer or partner of the bulk end user. 16
"bulk end user fuel" see section 4A. 17
"bulk end user quantity" see section 4B. 18
"bulk end user's licence" means a licence mentioned in repealed 19
section 49(1). 20
"fuel" means-- 21
(a) for chapter 2-- 22
(i) the goods identified in the Excise Tariff Act 1921 (Cwlth), 23
schedule, by the item numbers mentioned in schedule 2, 24
1 Acts Interpretation Act 1954, section 20 (Saving of operation of repealed Act
etc.)
2 Section 43 (Paying subsidies)
s 19 21 s 19
Fuel Subsidy Amendment
part A, of this Act; or 1
(ii) the goods identified in the Customs Tariff Act 1995 (Cwlth), 2
schedule 3, by the subheadings mentioned in schedule 2, 3
part B, of this Act; or 4
(iii) the goods prescribed under a regulation; or 5
(b) for chapter 3--motor spirit and diesel of the type ordinarily sold 6
by a retailer. 7
"fuel tank" includes a container, whether or not a fixture, used for storing 8
fuel, but does not include a running tank. 9
"storage site", for a person, means a fuel tank at a site in Queensland, 10
whether or not the fuel tank is owned by the person, that is-- 11
(a) used only for storing fuel for use by the person; and 12
(b) operated and controlled by the person. 13
"subsidy", for a sale of retail fuel or use of bulk end user fuel, means the 14
amount calculated by applying the subsidy rate for the fuel at the time 15
of sale or use to the quantity of fuel sold or used. 16
"subsidy rate", for fuel, means-- 17
(a) for chapter 2--8.354c per litre; or 18
(b) for chapter 3--8.4c per litre.'. 19
PART 4--AMENDMENTS COMMENCING ON 20
ASSENT 21
of long title 22
Amendment
Clause 19. Long title, from `certain'-- 23
omit, insert-- 24
`fuel'. 25
s 20 22 s 22
Fuel Subsidy Amendment
of new s 3A 1
Insertion
Clause 20. Chapter 1, part 1-- 2
insert-- 3
binds all persons 4
`Act
`3A. This Act binds all persons, including the State, and, so far as the 5
legislative power of the Parliament permits, the Commonwealth and the 6
other States.'. 7
of s 4C (Meaning of "off-road purpose") 8
Amendment
Clause 21. Section 4C(2), `chapter 2'-- 9
omit, insert-- 10
`chapters 2 and 2A'. 11
of s 5 (Meaning of "retailer") 12
Amendment
Clause 22.(1) Section 5, `A'-- 13
omit, insert-- 14
`For chapter 2, a'. 15
(2) Section 5-- 16
insert-- 17
`(2) For chapter 2A, a person is a "retailer"-- 18
(a) to the extent the person sells fuel owned by the person to the 19
public from, or through, a fixed site in Queensland, unless the 20
person is taken not to be a retailer under subsection (3)(b); or 21
(b) if the person is taken to be a retailer under subsection (3)(a). 22
`(3) A regulation may prescribe the circumstances in which-- 23
(a) a person other than the owner of fuel is taken to be the retailer for 24
the fuel; or 25
(b) a retailer of fuel is taken not to be a retailer for the fuel.'. 26
s 23 23 s 24
Fuel Subsidy Amendment
of new s 5A 1
Insertion
Clause 23. After section 5-- 2
insert-- 3
of "retail fuel" 4
`Meaning
`5A.(1) For chapter 2, "retail fuel" is fuel sold in a retail quantity from a 5
retail site. 6
`(2) For chapter 2A, fuel sold by a retailer from a retail site, to the extent 7
it is sold in retail quantities, is "retail fuel". 8
`(3) However, for chapter 2A, the term does not include-- 9
(a) diesel for which the retailer is given advice under section 39R;3 or 10
(b) diesel sold from a marine site, unless the diesel is delivered by the 11
retailer directly into the running tank of a registered recreational 12
ship under the Transport Operations (Marine Safety) Act 1994-- 13
(i) on which a current registration number under that Act is 14
displayed; and 15
(ii) to which a current registration label under that Act is fixed.'. 16
of s 6 (Meaning of "retail quantity" for fuel) 17
Amendment
Clause 24.(1) Section 6(1), `The'-- 18
omit, insert-- 19
`For chapter 2, the'. 20
(2) Section 6-- 21
insert-- 22
`(4) For chapter 2A, the "retail quantity" for retail fuel is not more than 23
2 000 L or, if another quantity is prescribed under a regulation for the fuel, 24
the other quantity. 25
`(5) However, a quantity of fuel is not a retail quantity unless it is 26
delivered by a metered pump into-- 27
3 Section 39R (Purchaser's obligation to advise retailer of off-road purpose for
diesel)
s 25 24 s 26
Fuel Subsidy Amendment
(a) the running tank of a vehicle; or 1
(b) a container that is empty when the delivery starts. 2
`(6) Also, a quantity of fuel delivered by a retailer from a retail site to a 3
person in a day is not a retail quantity to the extent that it is more than the 4
quantity mentioned in subsection (4).'. 5
mission of s 10 (Own use) 6
O
Clause 25. Section 10-- 7
omit. 8
of new ch 2A 9
Insertion
Clause 26. After chapter 2-- 10
insert-- 11
`CHAPTER 2A--RETAILERS 12
ART 1--SUBSIDY SCHEME FOR LICENSED 13
`P
RETAILERS 14
to subsidy 15
`Entitlement
`39B.(1) Retailers are, under this chapter, entitled to a subsidy for fuel 16
purchased, and sold as retail fuel under section 39C(1)-- 17
(a) after 30 November 2000; and 18
(b) while the retailer is a licensed retailer. 19
`(2) However, if a claim for a subsidy for fuel is not made within 2 years 20
after the fuel was sold as retail fuel, the entitlement to the subsidy ends. 21
of fuel by licensed retailers 22
`Sale
`39C.(1) A licensed retailer who sells retail fuel to a retail consumer must 23
not recover (directly or indirectly) from the consumer the part of the sale 24
price that is an amount equal to the subsidy benefit for the sale other than by 25
s 26 25 s 26
Fuel Subsidy Amendment
making a claim under this chapter. 1
Maximum penalty--200 penalty units. 2
`(2) If a sale of fuel by a licensed retailer in a retail quantity is not a sale 3
of retail fuel or if, under a single sale, part of the sale was a sale of retail 4
fuel, the retailer must give the purchaser a record of the sale stating-- 5
(a) the total quantity of fuel sold; and 6
(b) the quantity of fuel that was not sold as a net sale. 7
Maximum penalty--100 penalty units. 8
`(3) Subsection (2) does not apply to the sale of diesel by a licensed 9
retailer from a marine site. 10
`(4) If a sale of diesel by a licensed retailer from a marine site is a sale of 11
retail fuel, the retailer must give the purchaser a record of the sale stating that 12
fact. 13
Maximum penalty--100 penalty units. 14
may hold only 1 licence 15
`Person
`39D.(1) A person may hold only 1 retailer's licence. 16
`(2) The licence applies to each of the retailer's retail sites stated in the 17
licence. 18
`PART 2--SUBSIDY ENTITLEMENT 19
1--Provisional subsidies 20
`Division
provisional subsidy 21
`Paying
`39E.(1) The commissioner must-- 22
(a) at least 5 days before the beginning of each month, pay to each 23
licensed retailer the provisional subsidy to which the retailer is 24
entitled for the month; and 25
s 26 26 s 26
Fuel Subsidy Amendment
(b) give the retailer a written statement showing how the provisional 1
subsidy was calculated and, if section 39L or 129A4 applies, the 2
basis for the amount paid. 3
`(2) However, for the first month in which the person is a licensed 4
retailer, the commissioner must pay the provisional subsidy and give the 5
statement as soon as practicable after granting the licence. 6
`(3) For this section, a licensed retailer includes a person to whom a 7
retailer's licence has been issued but is not yet effective. 8
provisional subsidy 9
`Calculating
`39F.(1) The provisional subsidy for a licensed retailer for a month is-- 10
(a) if paragraph (b) does not apply--one-twelfth (the "amount") of 11
the anticipated annual subsidy under subsection (3) or (4); or 12
(b) if the person is a licensed retailer for only part of the month--the 13
proportion of the amount equalling the proportion of the month 14
for which the person is a licensed retailer. 15
`(2) However, the provisional subsidy for a licensed retailer for each July 16
after the licence is effective is the provisional subsidy under subsection (1) 17
for the retailer for the previous month. 18
`(3) The anticipated annual subsidy for a licensed retailer for a financial 19
year in which the person is a licensed retailer is the quantity of retail fuel 20
sold by the retailer in the previous financial year adjusted by the indexation 21
factor then multiplied by the current subsidy rate. 22
`(4) However, the commissioner may decide the anticipated annual 23
subsidy if-- 24
(a) the commissioner is not satisfied the anticipated annual subsidy 25
calculated under subsection (3) accurately reflects the subsidy to 26
which the retailer is likely to be entitled for the financial year; or 27
(b) the anticipated annual subsidy can not properly be calculated 28
under the subsection. 29
4 Section 39L (Underpaid provisional subsidy amount) or 129A (Commissioner
may apply amounts payable under Act)
s 26 27 s 26
Fuel Subsidy Amendment
`(5) In making a decision under subsection (4), the commissioner must 1
have regard to the following-- 2
(a) retail sites acquired or disposed of by the retailer during or after 3
the previous financial year; 4
(b) the proportion of the previous financial year in which the person 5
was a retailer; 6
(c) the quantity of retail fuel reasonably expected to be sold by the 7
retailer in the financial year; 8
(d) any other matter the commissioner considers relevant. 9
`(6) A licensed retailer may, in the approved form, ask the commissioner 10
to decide the anticipated annual subsidy for the retailer. 11
`(7) If the commissioner decides the anticipated annual subsidy for a 12
retailer on the commissioner's own initiative under subsection (4), or does 13
not decide the anticipated annual subsidy as requested by a retailer under 14
subsection (6), the commissioner must give the retailer an information 15
notice about the decision. 16
dates for paying provisional subsidies 17
`Changing
`39G.(1) Despite section 39E, the commissioner may decide different 18
dates for paying a provisional subsidy to a licensed retailer if the 19
commissioner reasonably believes the retailer-- 20
(a) has not complied with, or is likely not to comply with, a condition 21
of the retailer's licence; or 22
(b) may not be entitled to a subsidy for a month; or 23
(c) may not operate as a licensed retailer for the whole of a month. 24
`(2) If the commissioner reasonably believes the licensed retailer has not 25
complied with the licence conditions, the commissioner is not required to 26
decide a date until the commissioner is satisfied the retailer has complied 27
with the conditions. 28
`(3) The commissioner must give the licensed retailer an information 29
notice about the commissioner's decision. 30
s 26 28 s 26
Fuel Subsidy Amendment
may require guarantee 1
`Commissioner
`39H.(1) The commissioner may require a licensed retailer to give the 2
commissioner a written guarantee from another person before the 3
commissioner pays a provisional subsidy to the retailer. 4
`(2) The requirement must be made by information notice. 5
`(3) The guarantee must be for the amount, in the form and provided in 6
the way, stated in the notice. 7
`(4) However, the commissioner may require the guarantee only if the 8
commissioner is satisfied it is necessary to protect the integrity of the fuel 9
subsidy arrangements under this Act. 10
`(5) The commissioner does not have to pay the retailer a provisional 11
subsidy until the guarantee is given. 12
`(6) This section applies despite section 39E. 13
`Division 2--Claiming and paying subsidies 14
subsidies are claimed 15
`When
`39I.(1) For each month for which a provisional subsidy is paid or 16
payable, a licensed retailer must lodge with the commissioner under 17
subsection (2) a claim, in the approved form, for the retailer's subsidy. 18
Maximum penalty--200 penalty units. 19
`(2) The claim must be lodged-- 20
(a) within 14 days after the end of each month; or 21
(b) by the day stated in a notice given under subsection (3). 22
`(3) The commissioner may, by written notice, require the retailer to 23
lodge claims other than under subsection (2)(a) if, under section 39G, the 24
commissioner decides different dates for paying a provisional subsidy to the 25
retailer. 26
`(4) If the commissioner makes a decision under subsection (3), the 27
commissioner must give the retailer an information notice about the 28
decision. 29
s 26 29 s 26
Fuel Subsidy Amendment
aying subsidy 1
`P
`39J.(1) After receiving a claim by a licensed retailer for a month, the 2
commissioner must pay to the retailer the subsidy to which the 3
commissioner is satisfied the retailer is entitled less the provisional subsidy 4
paid to the retailer for the month. 5
`(2) If a retailer does not lodge a claim as required under section 39I, the 6
commissioner may decide the subsidy to which the retailer is entitled as if 7
the retailer had lodged the claim. 8
`Division 3--Overpaid and underpaid provisional subsidy amounts 9
provisional subsidy amount 10
`Overpaid
`39K.(1) If the provisional subsidy paid to a licensed retailer for a month 11
is more than the retailer's subsidy for the month, the amount of the 12
difference (the "amount") is payable by the retailer to the commissioner 13
when the next provisional subsidy payment is made to the retailer. 14
`(2) However, if the commissioner reasonably believes another 15
provisional subsidy will not be paid to the retailer, the commissioner may, 16
by written notice, require the retailer to pay the amount to the commissioner. 17
`(3) The person must pay the amount to the commissioner in the 18
reasonable time stated in the notice. 19
`(4) An amount not paid as required under subsection (1) or (3) is a debt 20
owing to the commissioner. 21
provisional subsidy amount 22
`Underpaid
`39L.(1) If the provisional subsidy paid to a licensed retailer for a month 23
is less than the retailer's subsidy for the month, the commissioner does not 24
have to pay the amount of the difference until making the next provisional 25
subsidy payment to the retailer. 26
`(2) If the commissioner reasonably believes the licensed retailer has not 27
complied with the licence conditions, the commissioner is not required to 28
pay the amount until the commissioner is satisfied the retailer has complied 29
with the conditions. 30
s 26 30 s 26
Fuel Subsidy Amendment
`(3) If the commissioner makes a decision under subsection (2), the 1
commissioner must give the licensed retailer an information notice about the 2
decision. 3
`Division 4--Licensed retailers' notices about operations as licensed 4
retailers, or for retail sites 5
of ceasing operations as a retailer 6
`Notice
`39M.(1) A person who ceases, or intends to cease, operating as a retailer 7
must give the commissioner written notice, under this section, stating when 8
the person ceased, or intends to cease, operating as a retailer. 9
Maximum penalty--200 penalty units. 10
`(2) The notice must be in the approved form and given-- 11
(a) on or before the 21st day of the month in which the person 12
ceases, or intends to cease, operating as a retailer; or 13
(b) if the person lodges the person's final claim under division 2 on 14
an earlier day--the earlier day. 15
of ceasing to operate a retail site 16
`Notice
`39N.(1) A licensed retailer who ceases, or intends to cease, operating a 17
particular retail site stated in the retailer's licence, must give the 18
commissioner written notice, under this section, stating when the retailer 19
ceased, or intends to cease, operating the site. 20
Maximum penalty--200 penalty units. 21
`(2) The notice must be in the approved form and given-- 22
(a) on or before the 21st day of the month in which the licensed 23
retailer ceases, or intends to cease, operating the site; or 24
(b) if the retailer first lodges a claim under division 2 on an earlier day 25
after starting to operate the site--the earlier day. 26
s 26 31 s 26
Fuel Subsidy Amendment
of starting to operate a further retail site 1
`Notice
`39O.(1) A licensed retailer who starts operating a retail site not stated on 2
the retailer's licence, must give the commissioner a written notice, under 3
this section, stating when the retailer started operating the site. 4
Maximum penalty--100 penalty units. 5
`(2) The notice must be in the approved form and given when the 6
licensed retailer next lodges a claim under division 2. 7
ART 3--RECORD KEEPING AND RETURNS 8
`P
to be kept 9
`Records
`39P.(1) A licensed retailer must keep records as required under this 10
section. 11
Maximum penalty--100 penalty units. 12
`(2) The records must include the following details for each sale of fuel 13
by the person as a retailer-- 14
(a) details of the price charged per litre and the basis for calculating 15
the price; 16
(b) the address of the retail site from, or through, which the fuel was 17
sold; 18
(c) the date of the sale; 19
(d) the type of fuel sold; 20
(e) the quantity sold; 21
(f) if the fuel is retail fuel delivered from a marine site into the 22
running tank of a registered recreational ship--the ship's 23
registration number; 24
(g) another matter prescribed under a regulation. 25
`(3) The records must include the following details for each purchase of 26
fuel by the person as a retailer-- 27
s 26 32 s 26
Fuel Subsidy Amendment
(a) the date of the purchase; 1
(b) the type of fuel purchased; 2
(c) the quantity purchased; 3
(d) the seller's name and address; 4
(e) the price paid per litre; 5
(f) the place of delivery; 6
(g) another matter prescribed under a regulation. 7
`(4) The records must include daily records of the stock of fuel on hand 8
and the time when the stock was determined. 9
`(5) The person, whether or not the person ceases to be a licensed retailer, 10
must keep each record for 5 years after it is made. 11
12
`Return
`39Q.(1) A person who was a licensed retailer for a financial year or part 13
of a financial year, must lodge a return, under this section, with the 14
commissioner. 15
Maximum penalty--100 penalty units. 16
`(2) The return must be in the approved form and lodged before 17
1 August in the next financial year or a later date advised by the 18
commissioner. 19
ART 4--OBLIGATIONS OF PURCHASERS OF 20
`P
DIESEL 21
obligation to advise retailer of off-road purpose for diesel 22
`Purchaser's
`39R.(1) Before a person buys diesel in a retail quantity from a licensed 23
retailer for an off-road purpose, the person must advise the retailer of the 24
quantity that is to be used for an off-road purpose. 25
Maximum penalty--100 penalty units. 26
s 27 33 s 27
Fuel Subsidy Amendment
`(2) However, subsection (1) does not apply if the person buys the diesel 1
from a marine site. 2
consumer's obligation to repay subsidy 3
`Retail
`39S.(1) A retail consumer who purchases diesel under a sale made 4
under section 39C(1) and uses it for an off-road purpose must repay to the 5
commissioner the amount of the subsidy for the sale within 7 days after the 6
end of the month in which it is used. 7
`(2) At the end of the 7 days, the amount is a debt owing to the 8
commissioner. 9
`(3) Subsection (1) applies to the extent the fuel is used for an off-road 10
purpose.'. 11
of new ch 3A 12
Insertion
Clause 27. After section 45-- 13
insert-- 14
HAPTER 3A--LICENCES FOR RETAILER AND 15
`C
BULK END USER SUBSIDY SCHEMES 16
ART 1--PRELIMINARY 17
`P
of ch 3A 18
`Application
`46. This chapter applies for a licence for the subsidy schemes under 19
chapters 2A and 3. 20
s 27 34 s 27
Fuel Subsidy Amendment
ART 2--APPLICATIONS FOR, AND ISSUE OF, 1
`P
LICENCES 2
for licence 3
`Application
`47.(1) An application by a retailer for a licence under this chapter (a 4
"retailer'slicence") or by a bulk end user for a licence under this chapter (a 5
"bulk end user's licence") must be made to the commissioner in the 6
approved form. 7
`(2) The commissioner may, by written notice given to the applicant, 8
require the applicant to give the commissioner further information that is 9
necessary and reasonable to help the commissioner decide the application. 10
of application 11
`Consideration
`48. The commissioner must consider the application and either grant, or 12
refuse to grant, the application. 13
for granting application 14
`Criteria
`49.(1) The commissioner may grant the application only if the 15
commissioner is satisfied the applicant is a fit and proper person and-- 16
(a) for a retailer's licence--sells, or will sell, retail fuel; or 17
(b) for a bulk end user's licence--uses bulk end user fuel. 18
`(2) In deciding whether or not a person is a fit and proper person, the 19
commissioner may have regard to the following matters-- 20
(a) whether or not the person is likely to breach a licence condition; 21
(b) whether the person has been convicted of an offence under this 22
Act, other than an offence for which the rehabilitation period has 23
expired and not been revived under the Criminal Law 24
(Rehabilitation of Offenders) Act 1986; 25
(c) whether the person has previously been refused a licence or has 26
had a licence suspended or cancelled; 27
(d) whether the person is affected by bankruptcy action; 28
s 27 35 s 27
Fuel Subsidy Amendment
(e) whether the person is an externally administered body corporate 1
within the meaning of the Corporations Law;5 2
(f) if the applicant is a corporation--whether a related body corporate 3
within the meaning of the Corporations Law,6 or an executive 4
officer of the corporation or a related body corporate, is a person 5
mentioned in paragraphs (a) to (c); 6
(g) whether the person or, if the applicant is a corporation, an 7
executive officer of the corporation or of a related body corporate, 8
is ordinarily accustomed to acting under the direction of a person 9
mentioned in paragraphs (a) to (c). 10
`(3) For subsection (2)(d), a person is affected by bankruptcy action if the 11
person-- 12
(a) is bankrupt; or 13
(b) has compounded with creditors; or 14
(c) has otherwise taken, or applied to take, advantage of any law 15
about bankruptcy. 16
on application 17
`Decision
`50.(1) If the commissioner decides to grant the application, the 18
commissioner must issue a licence and give a copy of it to the licensee. 19
`(2) If, under section 52(b), the commissioner decides to impose 20
5 The Corporations Law, section 9--
"externally-administered body corporate" means a body corporate:
(a) that is being wound up;
(b) in respect of property of which a receiver, or a receiver and manager,
has been appointed (whether or not by a court) and is acting;
(c) that is under administration;
(ca) that has executed a deed of company arrangement that has not yet
terminated; or
(d) that has entered into a compromise or arrangement with another person
the administration of which has not been concluded.
6 The Corporations Law, section 9--
"related body corporate", in relation to a body corporate, means a body
corporate that is related to the first-mentioned body by virtue of section 50.
s 27 36 s 27
Fuel Subsidy Amendment
conditions on the licence, the commissioner must give the licensee an 1
information notice for the decision. 2
`(3) If the commissioner decides to refuse to grant the application, the 3
commissioner must give the applicant an information notice for the 4
decision. 5
licence becomes effective 6
`When
`51.(1) A licence becomes effective on the day the commissioner is 7
satisfied-- 8
(a) for a retailer's licence--the retailer started, or will start, selling 9
retail fuel; or 10
(b) for a bulk end user's licence--the bulk end user started using bulk 11
end user fuel. 12
`(2) The effective day must be stated in the licence. 13
`(3) If the effective day is not the day stated in the application for the 14
licence, the commissioner must give the licensee an information notice for 15
the decision. 16
of licence 17
`Conditions
`52. A licence is subject to the following conditions-- 18
(a) the licensee must comply with this Act; 19
(b) other reasonable conditions-- 20
(i) the commissioner considers appropriate to give effect to this 21
Act; and 22
(ii) stated in the licence. 23
of retailer's licence 24
`Form
`53. A retailer's licence must state the following particulars-- 25
(a) the licensee's name; 26
(b) the date the licence becomes effective; 27
s 27 37 s 27
Fuel Subsidy Amendment
(c) each retail site for the licence; 1
(d) the licence number; 2
(e) the licence conditions. 3
of bulk end user's licence 4
`Form
`54. A bulk end user's licence must state the following particulars-- 5
(a) the licensee's name; 6
(b) the date the licence becomes effective; 7
(c) each storage site for the licence; 8
(d) the licence number; 9
(e) the licence conditions; 10
(f) the claim periods for subsidies. 11
`PART 3--CESSATION AND CANCELLATION OF 12
LICENCES 13
licence ceases to have effect 14
`When
`55.(1) A retailer's licence ceases to have effect when the holder of the 15
licence ceases to sell retail fuel. 16
`(2) A bulk end user's licence ceases to have effect when the holder of 17
the licence ceases to use bulk end user fuel. 18
of licence 19
`Cancellation
`56. Each of the following is a ground for cancelling a licence-- 20
(a) the commissioner reasonably believes that if the licensee were to 21
apply now for a licence the application would be refused; 22
(b) the licensee has contravened a condition of the licence; 23
s 27 38 s 27
Fuel Subsidy Amendment
(c) the licence was issued because of a materially false or misleading 1
representation or declaration; 2
(d) the licensee failed to pay an amount under this Act to the 3
commissioner when it was payable. 4
for cancellation 5
`Procedure
`57.(1) If the commissioner believes a ground exists to cancel a licence 6
(the "proposed action"), the commissioner must give the holder of the 7
licence written notice-- 8
(a) stating the proposed action; and 9
(b) stating the ground for the proposed action; and 10
(c) outlining the facts and circumstances forming the basis for the 11
commissioner's belief; and 12
(d) inviting the holder to show in writing, within a stated reasonable 13
time of at least 28 days, why the proposed action should not be 14
taken. 15
`(2) If, after considering all written representations made within the stated 16
time, the commissioner still considers a ground to take the proposed action 17
exists, the commissioner may cancel the licence. 18
`(3) The commissioner must immediately give the licensee an 19
information notice for the decision to cancel the licence. 20
`(4) The cancellation takes effect on the later of-- 21
(a) the day when the information notice is given to the licensee; or 22
(b) the day of effect stated in the information notice. 23
suspension pending formal cancellation procedure 24
`Immediate
`58.(1) This section applies if the commissioner believes-- 25
(a) a ground exists to cancel a licence; and 26
(b) it is necessary to immediately suspend the licence until the formal 27
cancellation procedure is undertaken because an activity of the 28
licensee has jeopardised, or if continued, could jeopardise, the 29
s 27 39 s 27
Fuel Subsidy Amendment
integrity of the fuel subsidy arrangements established under this 1
Act. 2
`(2) The commissioner may immediately suspend the licence. 3
`(3) The suspension takes effect immediately an information notice for 4
the decision is given to the holder of the licence. 5
`(4) If, within 14 days after the commissioner suspends the licence, the 6
commissioner gives a notice under section 57(1), the immediate suspension 7
of the licence lasts until the first of the following happens-- 8
(a) the commissioner cancels the immediate suspension; 9
(b) a decision to cancel the licence takes effect; 10
(c) a decision is made not to cancel the licence. 11
`(5) However, if the notice under section 57(1) is not given within the 12
14 days, the immediate suspension lapses at the end of the time unless the 13
commissioner has already cancelled the immediate suspension. 14
`(6) While the licence is suspended it is taken to be cancelled. 15
suspension after charging with offence 16
`Immediate
`59.(1) This section applies if-- 17
(a) the holder of a licence is charged with an offence against this Act; 18
and 19
(b) the commissioner believes it is necessary immediately to suspend 20
the licence to protect the integrity of the fuel subsidy arrangements 21
established under this Act while the charge is dealt with. 22
`(2) The commissioner may immediately suspend the licence. 23
`(3) The suspension takes effect immediately an information notice for 24
the decision is given to the holder of the licence. 25
`(4) The immediate suspension of the licence lasts until the first of the 26
following happens-- 27
(a) the commissioner cancels the immediate suspension; 28
(b) proceedings (including appeals) about the offence end and result 29
in the holder being found not guilty of the offence; 30
s 27 40 s 27
Fuel Subsidy Amendment
(c) proceedings (including appeals) about the offence end and result 1
in the holder being found guilty of the offence, and 14 days elapse 2
without the commissioner taking action to cancel the licence; 3
(d) proceedings against the holder of a licence for the offence end 4
otherwise than because of the holder being found guilty, or not 5
guilty, of the offence. 6
`(5) While the licence is suspended it is taken to be cancelled. 7
ART 4--GENERAL PROVISIONS ABOUT 8
`P
LICENCES 9
conditions of licence 10
`Changing
`60.(1) The commissioner may decide to change the conditions of a 11
licence if the commissioner considers it is necessary or desirable to make 12
the change to give effect to this Act. 13
`(2) Subsection (1) does not apply to the condition mentioned in 14
section 52(a).7 15
`(3) If the commissioner decides to change the conditions of a licence, the 16
commissioner must give the licensee an information notice for the decision 17
and a copy of the amended licence. 18
`(4) A change of conditions takes effect when the information notice is 19
given to the licensee and does not depend on a copy of the amended licence 20
being given to the licensee. 21
`(5) The power of the commissioner under subsection (1) includes the 22
power to add conditions. 23
7 Section 52 (Conditions of licence)
s 28 41 s 29
Fuel Subsidy Amendment
must comply with licence conditions 1
`Licensee
`61. The holder of a licence must comply with the conditions of the 2
licence. 3
Maximum penalty--200 penalty units. 4
other provisions of licence 5
`Changing
`62. If the commissioner is given notice by a licensee that the licensee 6
ceases, or starts, to operate a retail or storage site, the commissioner must 7
amend the licence to give effect to the notice and give a copy of the amended 8
licence to the licensee. 9
not transferable 10
`Licence
`63. A licence can not be transferred. 11
of licence 12
`Duration
`64. A licence continues in force until it ceases to have effect or is 13
cancelled under this chapter.'. 14
of s 75 (Claimants to be registered) 15
Amendment
Clause 28. Section 75-- 16
insert-- 17
`(2) However, subsection (1) does not apply to a claim for a subsidy for 18
fuel under chapter 2A or bulk end user fuel.'. 19
of s 81 (Appointment of authorised persons) 20
Amendment
Clause 29. Section 81, after `person'-- 21
insert-- 22
`a person whom the commissioner is satisfied is'. 23
s 30 42 s 31
Fuel Subsidy Amendment
of ss 85 and 86 1
Replacement
Clause 30. Sections 85 and 86-- 2
omit, insert-- 3
to enter places 4
`Power
`85.(1) An authorised person may enter a place if-- 5
(a) its occupier consents to the entry; or 6
(b) it is a public place and the entry is made when it is open to the 7
public; or 8
(c) it is a place used for conducting an enterprise and the entry is 9
made when-- 10
(i) the enterprise is being conducted; or 11
(ii) the place is otherwise open for entry; or 12
(d) the entry is authorised by a warrant. 13
`(2) For the purpose of asking the occupier of a place for consent to enter, 14
an authorised person may, without the occupier's consent or a warrant-- 15
(a) enter land around the place to an extent that is reasonable to 16
contact the occupier; or 17
(b) enter part of the place the authorised person reasonably considers 18
members of the public ordinarily are allowed to enter when they 19
wish to contact the occupier. 20
`(3) For subsection (1)(c), a place used for conducting an enterprise does 21
not include a part of the place where a person resides.'. 22
of s 90 (Issue of warrant) 23
Amendment
Clause 31.(1) Section 90(1)-- 24
omit, insert-- 25
`90.(1) The magistrate may issue a warrant only if the magistrate is 26
satisfied-- 27
(a) there are reasonable grounds for suspecting-- 28
(i) there is a particular thing or activity (the "evidence") that 29
s 32 43 s 33
Fuel Subsidy Amendment
may provide evidence of an offence against this Act; and 1
(ii) the evidence is at the place, or, within the next 7 days, may 2
be at the place; or 3
(b) the warrant is needed to allow the authorised person to enter the 4
place for monitoring or enforcing compliance with this Act.'. 5
(2) Section 90(2)(b) and (c)-- 6
omit, insert-- 7
`(b) the purpose for which the warrant is issued; and'. 8
of s 93 (General powers after entering places) 9
Amendment
Clause 32.(1) Section 93(3)(e)-- 10
omit, insert-- 11
`(e) access, electronically or in another way, a system used at the 12
place; or'. 13
(2) Section 93(3)(g), `help'-- 14
omit, insert-- 15
`help, including the use of facilities,'. 16
(3) Section 93(3)(g)-- 17
insert-- 18
`Example of `facilities'-- 19
20
A photocopier for copying a document.'.
of s 94 (Failure to help authorised person) 21
Amendment
Clause 33.(1) Section 94(1), `help'-- 22
omit, insert-- 23
`help, including the use of facilities,'. 24
(2) Section 94(1), penalty, `40'-- 25
omit, insert-- 26
s 34 44 s 35
Fuel Subsidy Amendment
`100'. 1
(3) Section 94(2)-- 2
omit, insert-- 3
`(2) If the requirement is to be complied with by the person giving 4
information, or producing a document, it is not a reasonable excuse for the 5
person to fail to give the information, or produce the document, because 6
giving the information, or producing the document, might tend to 7
incriminate the person. 8
`(3) However, evidence of, or evidence directly or indirectly derived 9
from, the information or document that might tend to incriminate the person 10
is not admissible in evidence against the person in a civil or criminal 11
proceeding, other than a proceeding for an offence about the falsity of the 12
information or document.'. 13
of s 95 (Failure to give information) 14
Amendment
Clause 34.(1) Section 95(1), penalty, `40'-- 15
omit, insert-- 16
`100'. 17
(2) Section 95(2)-- 18
omit, insert-- 19
`(2) It is not a reasonable excuse for the person to fail to comply with the 20
requirement because giving the information might tend to incriminate the 21
person. 22
`(3) However, evidence of, or evidence directly or indirectly derived 23
from, the information that might tend to incriminate the person is not 24
admissible in evidence against the person in a civil or criminal proceeding, 25
other than a proceeding for an offence about the falsity of the information.'. 26
27
of s 96 (Stopping vehicle requiring fuel transport record) 28
Amendment
Clause 35.(1) Section 96(2)-- 29
omit, insert-- 30
s 36 45 s 37
Fuel Subsidy Amendment
`(2) For exercising the authorised person's powers under this part, the 1
person may-- 2
(a) if the vehicle is moving--ask or signal the driver of the vehicle to 3
stop the vehicle; and 4
(b) whether or not the vehicle is moving--ask the driver to drive the 5
vehicle to a convenient place within a reasonable distance to allow 6
the authorised person to exercise the person's powers under this 7
part.'. 8
(2) Section 96(3), `police officer's'-- 9
omit, insert-- 10
`authorised person's'. 11
(3) Section 96(3) and (5), penalty, `40'-- 12
omit, insert-- 13
`100'. 14
(4) Section 96(6), `place'-- 15
omit, insert-- 16
`in a reasonable way'. 17
of s 97 (Exercise of authorised person's powers for 18
Amendment
vehicle) 19
Clause 36. Section 97(2)-- 20
omit, insert-- 21
`(2) For the exercise by the authorised person of the authorised person's 22
powers under this part, the place where the vehicle is stopped is taken to be 23
a place the authorised person has entered lawfully under this part.'. 24
of s 100 (Tampering with seized things) 25
Amendment
Clause 37. Section 100, penalty, `40'-- 26
omit, insert-- 27
`100'. 28
s 38 46 s 41
Fuel Subsidy Amendment
of s 101 (Powers to support seizure) 1
Amendment
Clause 38.(1) Section 101(2), `notice in the approved form'-- 2
omit, insert-- 3
`written notice'. 4
(2) Section 101(3), penalty, `40'-- 5
omit, insert-- 6
`100'. 7
of s 104 (Sale of seized fuel) 8
Amendment
Clause 39.(1) Section 104(1)(a), `; but'-- 9
omit, insert-- 10
`; or'. 11
(2) Section 104(1)(b), `also'-- 12
omit. 13
of s 108 (Failure to give name or address) 14
Amendment
Clause 40. Section 108(1), penalty, `40'-- 15
omit, insert-- 16
`100'. 17
of s 109 (Power to require production of documents) 18
Amendment
Clause 41.(1) Section 109, heading, before `production'-- 19
insert-- 20
`information or'. 21
(2) Section 109(1)-- 22
omit, insert-- 23
`109.(1) An authorised person, by written notice given to a person, may 24
require the person-- 25
s 42 47 s 42
Fuel Subsidy Amendment
(a) to give to the authorised person, either orally or in writing, in the 1
reasonable time and reasonable way stated in the notice, 2
information in the person's knowledge about a matter stated in the 3
notice; or 4
(b) to produce to the authorised person, in the reasonable time and 5
reasonable way stated in the notice, a document about a matter 6
stated in the notice that is in the person's possession or control.'. 7
(3) Section 109(6)-- 8
omit. 9
of s 110 (Failure to produce document) 10
Amendment
Clause 42.(1) Section 110, heading, before `produce'-- 11
insert-- 12
`give information or'. 13
(2) Section 110(1), `document production requirement'-- 14
omit, insert-- 15
`requirement under section 109(1)'. 16
(3) Section 110(1), penalty, `40'-- 17
omit, insert-- 18
`100'. 19
(4) Section 110(2)-- 20
omit, insert-- 21
`(2) It is not a reasonable excuse for the person to fail to comply with the 22
requirement because giving the information, or producing the document, 23
might tend to incriminate the person. 24
`(3) However, evidence of, or evidence directly or indirectly derived 25
from, the information or document that might tend to incriminate the person 26
is not admissible in evidence against the person in a civil or criminal 27
proceeding, other than a proceeding for an offence about the falsity of the 28
information or document.'. 29
s 43 48 s 44
Fuel Subsidy Amendment
of s 111 (Failure to certify copy of document) 1
Amendment
Clause 43. Section 111, penalty, `40'-- 2
omit, insert-- 3
`100'. 4
of s 112 (Power to require attendance of persons) 5
Replacement
Clause 44. Section 112-- 6
omit, insert-- 7
to require attendance of persons 8
`Power
`112.(1) An authorised person may, by written notice given to a person, 9
require the person to attend before the authorised person to do either or both 10
of the following-- 11
(a) give information about a matter stated in the notice; 12
(b) produce a document about a matter stated in the notice. 13
`(2) The notice must state a reasonable time and place for the person's 14
attendance. 15
`(3) The authorised person may require information given by the person 16
to be given on oath or verified by statutory declaration. 17
`(4) When making the requirement, the authorised person must warn the 18
person it is an offence to fail to comply with the requirement, unless the 19
person has a reasonable excuse. 20
`(5) The person, other than a licensee or a representative of a licensee, to 21
whom the requirement is made is entitled to expenses, at the rate prescribed 22
under a regulation, for attending before the authorised person. 23
`(6) In subsection (5)-- 24
"licensee" includes a former licensee. 25
to record giving of information 26
`Power
`112A.(1) This section applies if a person is giving information to an 27
authorised person under a requirement under section 112. 28
s 45 49 s 46
Fuel Subsidy Amendment
`(2) With the person's knowledge, a recording may be made, in the way 1
the authorised person considers appropriate, of questions asked by the 2
authorised person and answers given by the person. 3
`(3) If asked to do so by the person, the authorised person must give the 4
person a copy of the recording.'. 5
of s 113 (Failure to comply with requirement about 6
Amendment
attendance) 7
Clause 45.(1) Section 113(1)(b)(i), from `answer' to `information'-- 8
omit, insert-- 9
`give information or produce a document'. 10
(2) Section 113(1), penalty, `40'-- 11
omit, insert-- 12
`100'. 13
(3) Section 113(2)-- 14
omit, insert-- 15
`(2) It is not a reasonable excuse for the person to fail to comply with the 16
requirement because giving the information or producing the document 17
might tend to incriminate the person. 18
`(3) However, evidence of, or evidence directly or indirectly derived 19
from, the information or document that might tend to incriminate the person 20
is not admissible in evidence against the person in a civil or criminal 21
proceeding, other than a proceeding for an offence about the falsity of the 22
information or document.'. 23
of ss 114116 24
Omission
Clause 46. Sections 114 to 116-- 25
omit. 26
s 47 50 s 49
Fuel Subsidy Amendment
of new s 116 1
Insertion
Clause 47. Chapter 5, part 1, division 4-- 2
insert-- 3
to public records without fee 4
`Access
`116. An authorised person is not required to pay any fee to inspect or 5
take copies of a record that is ordinarily open to inspection by members of 6
the public.'. 7
of s 121 (Protecting officials from liability) 8
Amendment
Clause 48. Section 121-- 9
relocate and renumber as section 159A. 10
of s 122 (False or misleading statements) 11
Replacement
Clause 49. Section 122-- 12
omit, insert-- 13
or misleading statements 14
`False
`122.(1) A person must not state anything to an authorised person that 15
the person knows is false or misleading in a material particular. 16
Maximum penalty--100 penalty units. 17
`(2) It is enough for a complaint for an offence against subsection (1) to 18
state the statement made was `false or misleading' to the person's 19
knowledge, without specifying which. 20
`(3) In this section-- 21
"false or misleading" includes false or misleading because of the omission 22
of a statement.'. 23
s 50 51 s 53
Fuel Subsidy Amendment
of ss 123 and 124 1
Amendment
Clause 50. Sections 123(1) and 124(1), penalty, `40'-- 2
omit, insert-- 3
`100'. 4
of s 127 (Executive officers liable for payment of certain 5
Amendment
amounts) 6
Clause 51. Section 127(1), `under section 130, 131 or 155'-- 7
omit. 8
of ch 5, pt 3 9
Amendment
Clause 52. Chapter 5, part 3, heading-- 10
omit, insert-- 11
`PART 3--RECOVERY OF AMOUNTS, 12
REPAYMENTS AND PENALTY AMOUNTS'. 13
of new ss 129A129F 14
Insertion
Clause 53. Chapter 5, part 3-- 15
insert-- 16
may apply amounts payable under Act 17
`Commissioner
`129A.(1) This section applies if an amount is payable by a person to the 18
commissioner under this Act. 19
`(2) Without limiting the commissioner's powers under this Act, the 20
commissioner may apply all or part of a subsidy payable to the person in 21
reduction of the amount payable. 22
s 53 52 s 53
Fuel Subsidy Amendment
may register a charge to recover overpaid provisional 1
`Commissioner
subsidy 2
`129B.(1) This section applies if, under section 39K,8 a debt is owing by 3
a person to the commissioner. 4
`(2) The amount of the debt, together with any interest or penalty amount 5
relating to the debt payable by the person under this Act, is a charge on the 6
person's property. 7
`(3) The commissioner may, under an Act, register the charge. 8
`(4) Immediately after the amount secured by the charge is paid to the 9
commissioner, the commissioner must take the action necessary to release 10
the charge. 11
may recover amounts from garnishee 12
`Commissioner
`129C.(1) This section applies if-- 13
(a) under this Act, a debt is owing by a person (the "debtor") to the 14
commissioner; and 15
(b) the commissioner reasonably believes another person (the 16
"garnishee")-- 17
(i) holds, or may receive, an amount for or on account of the 18
debtor; or 19
(ii) is liable, or may become liable, to pay an amount to the 20
debtor; or 21
(iii) has authority to pay an amount to the debtor. 22
`(2) Subsection (1)(b) applies even though the debtor's entitlement to the 23
amount may be subject to unfulfilled conditions. 24
`(3) The commissioner may, by written notice (the "garnishee notice") 25
given to the garnishee, require the garnishee to pay to the commissioner 26
before the date, or by the time or times, stated in the notice an amount or 27
amounts (the "garnishee amount") stated in the notice. 28
`(4) Without limiting subsection (3), the garnishee notice may require the 29
8 Section 39K (Overpaid provisional subsidy amount)
s 53 53 s 53
Fuel Subsidy Amendment
garnishee to pay to the commissioner an amount out of each payment the 1
garnishee is, or becomes, liable, from time to time, to make to the debtor. 2
`(5) The amount or total of the amounts payable under the garnishee 3
notice must not be more than the debtor's debt under this Act. 4
`(6) The garnishee notice must not state a date, or time or times, for 5
payment of an amount before the date or time or times the amount is held, 6
or liable to be paid to the debtor, by the garnishee. 7
`(7) The garnishee must comply with the garnishee notice unless the 8
garnishee has a reasonable excuse. 9
Maximum penalty--100 penalty units. 10
`(8) The commissioner must give to the debtor-- 11
(a) a copy of the garnishee notice; and 12
(b) details in writing of the amount to which the notice relates. 13
of garnishee notice 14
`Duration
`129D. The garnishee notice has effect until the garnishee amount is paid 15
or the commissioner, by written notice given to the garnishee, withdraws 16
the notice. 17
of discharge of liability on garnishee notice 18
`Effect
`129E.(1) This section applies if-- 19
(a) the debtor's liability is discharged, whether wholly or partly, 20
before the date for payment of the total of the amounts payable 21
under the garnishee notice; and 22
(b) the discharge affects the amount to be recovered from the 23
garnishee. 24
`(2) The commissioner must give written notice to the garnishee and the 25
debtor-- 26
(a) informing them of that fact; and 27
(b) stating the amount payable under the garnishee notice is reduced 28
accordingly; and 29
s 54 54 s 56
Fuel Subsidy Amendment
(c) withdrawing the garnishee notice if the debtor's liability is fully 1
discharged. 2
of payment by garnishee 3
`Effect
`129F. If the garnishee pays an amount to the commissioner under a 4
garnishee notice, the garnishee-- 5
(a) is taken to have acted under the authority of the debtor and all 6
other persons concerned; and 7
(b) if the garnishee is under an obligation to pay an amount to the 8
debtor--is taken to have satisfied the obligation to the extent of 9
the payment.'. 10
of s 131 (Person incorrectly receiving benefit of subsidy) 11
Amendment
Clause 54.(1) Section 131(1)(b) and (2)(a) `or 3'-- 12
omit. 13
(2) Section 131(2)(b)(i)-- 14
omit. 15
of s 134 (Definitions for div 2) 16
Amendment
Clause 55.(1) Section 134, definition "court", paragraph (a), `part A'-- 17
omit, insert-- 18
`part 1'. 19
(2) Section 134, definition "court", paragraph (b), `part B'-- 20
omit, insert-- 21
`part 2'. 22
of s 135 (Failure to make decision taken to be decision) 23
Amendment
Clause 56.(1) Section 135(1)(b), `a reasonable time'-- 24
omit, insert-- 25
s 57 55 s 59
Fuel Subsidy Amendment
`28 days'. 1
(2) Section 135(2) and (4), `The'-- 2
omit, insert-- 3
`For this part, the'. 4
(3) Section 135(3), from `or has failed' to `the licence'-- 5
omit. 6
of s 139 (Review decision) 7
Amendment
Clause 57. Section 139(4)-- 8
omit, insert-- 9
`(4) If the commissioner fails to decide an application for a review within 10
60 days after the application is made, the commissioner is taken to have 11
made a review decision confirming the decision.'. 12
of s 147 (Delegation by commissioner) 13
Amendment
Clause 58. Section 147, after `to'-- 14
insert-- 15
`a person whom the commissioner is satisfied is'. 16
of s 151 (Transportation records for bulk transport of 17
Amendment
fuel) 18
Clause 59.(1) Section 151(2), after `vehicle,'-- 19
insert-- 20
`for inspection at all times during the transportation of the fuel,'. 21
(2) Section 151(2), penalty, `40'-- 22
omit, insert-- 23
`100'. 24
(3) Section 151-- 25
insert-- 26
s 60 56 s 60
Fuel Subsidy Amendment
`(5) The driver, or if the driver is an employee, the driver's employer, 1
must keep each fuel transport record for 5 years after the date the 2
transportation of the fuel started. 3
Maximum penalty--100 penalty units.'. 4
of new ss 151A and 151B 5
Insertion
Clause 60. After section 151-- 6
insert-- 7
entitlement to subsidy if insufficient records 8
`No
`151A.(1) This section applies if the commissioner decides the records 9
kept by a person are not sufficient to satisfy the commissioner the person is 10
entitled to a subsidy, or part of it, (the "unsubstantiated amount"). 11
`(2) The commissioner must give the person an information notice about 12
the decision. 13
`(3) The person-- 14
(a) is taken not to be, or not to have been, entitled to the 15
unsubstantiated amount; and 16
(b) if a subsidy has been paid--must repay the unsubstantiated 17
amount to the commissioner within 7 days after the information 18
notice is given to the person. 19
`(4) If the unsubstantiated amount is not paid as required under 20
subsection (3)(b), it is a debt owing to the commissioner. 21
of records 22
`Form
`151B.(1) A person who is required under this Act to keep a record must 23
keep the record-- 24
(a) in a way that is able to be readily produced to the commissioner; 25
and 26
(b) either-- 27
(i) in the form of a document written in English with 28
information about amounts expressed in Australian 29
s 61 57 s 61
Fuel Subsidy Amendment
currency; or 1
(ii) in a form that can be readily converted or translated into the 2
form mentioned in subparagraph (i). 3
`(2) The commissioner may, by written notice, require a person to 4
convert or translate a document into a written document in the English 5
language and Australian currency. 6
`(3) The notice must state the reasonable time for compliance with the 7
requirement. 8
`(4) The person must comply with the requirement unless the person has 9
a reasonable excuse. 10
Maximum penalty--100 penalty units. 11
`(5) If the person does not comply with the requirement, the 12
commissioner may-- 13
(a) have the document translated or converted; and 14
(b) by written notice given to the person, require the person to pay to 15
the commissioner, within 7 days after receiving the notice, the 16
commissioner's reasonable costs and expenses incurred in 17
translating or converting the document. 18
`(6) If the person does not pay an amount required under 19
subsection (5)(b), the amount is a debt owing to the commissioner.'. 20
of s 152 (Commissioner to give information notice for 21
Amendment
certain decisions) 22
Clause 61.(1) Section 152(3), definition "prescribed section", `200,'-- 23
omit. 24
(2) Section 152(3), definition "prescribed section", after `18,'-- 25
insert-- 26
`39A, 39S,'. 27
s 62 58 s 65
Fuel Subsidy Amendment
of ss 156 and 157 1
Amendment
Clause 62. Sections 156(1) and 157(1), penalty, `40'-- 2
omit, insert-- 3
`100'. 4
of s 159 (Service of documents on commissioner) 5
Amendment
Clause 63. Section 159(2)-- 6
omit, insert-- 7
`(2) The document may be given to the commissioner by-- 8
(a) delivering it to-- 9
(i) the commissioner; or 10
(ii) an agent of the commissioner; or 11
(iii) an officer of the department who is employed in the 12
administration of this Act and authorised in writing by the 13
commissioner to accept service of documents on the 14
commissioner's behalf; or 15
(b) posting it to a person mentioned in paragraph (a); or 16
(c) another way prescribed under a regulation.'. 17
of s 172 (Requirement to keep particular records 18
Amendment
continues) 19
Clause 64. Section 172, heading-- 20
omit, insert-- 21
`Continuation of rights and obligations under Act for particular 22
sellers and purchasers of diesel'. 23
of new s 173A 24
Insertion
Clause 65. After section 173-- 25
insert-- 26
s 66 59 s 67
Fuel Subsidy Amendment
of stock on hand--retailers 1
`Record
`173A. A person who, as a retailer, is entitled to a subsidy for sales of 2
retail fuel made on 1 December 2000, must, until 1 December 2005, keep a 3
record of the types of fuel, and quantities of each type, on hand at the 4
beginning of 1 December 2000. 5
Maximum penalty--100 penalty units.'. 6
of new ss 177 and 178 7
Insertion
Clause 66. After section 176-- 8
insert-- 9
start-up allowance 10
`Paying
`177.(1) This section applies to a licensed retailer whose retailer's licence 11
becomes effective on 1 December 2000. 12
`(2) The commissioner must pay a start-up allowance of $200 to the 13
retailer. 14
`(3) The commissioner must pay the start-up allowance once only, when 15
the commissioner first pays a provisional subsidy to the retailer. 16
licence not effective before 1 December 2000 17
`Retailer's
`178. Despite section 51, a retailer's licence is not effective before 18
1 December 2000.'. 19
of sch 1 (Decisions subject to review and appeal) 20
Replacement
Clause 67. Schedule 1-- 21
omit, insert-- 22
s 67 60 s 67
Fuel Subsidy Amendment
CHEDULE 1 1
`S
`DECISIONS SUBJECT TO REVIEW AND APPEAL 2
section 134 3
PART 1--DECISIONS APPEALABLE TO SUPREME 4
COURT 5
Section Description of decision
24(2) Refusing application for a retailer's licence
30(2) Cancelling a retailer's licence
31(2) Suspending a retailer's licence
32(2) Suspending a retailer's licence
50(3) Refusing application for a licence
57(2) Cancelling a licence
58(2) Suspending a licence
59(2) Suspending a licence
PART 2--DECISIONS APPEALABLE TO 6
MAGISTRATES COURT 7
Section Description of decision
8(2) Requiring person to refund a subsidy
25(1)(b) Fixing effective date for a retailer's licence
26(2) Subjecting a retailer's licence to conditions
34(1) Changing conditions of a retailer's licence
s 68 61 s 68
Fuel Subsidy Amendment
39F(4) Deciding anticipated annual subsidy or refusing a
request to decide an anticipated annual subsidy
39G(1) Changing dates for paying a provisional subsidy
39H(1) Requiring a retailer to give a written guarantee
39I(3) Requiring a retailer to lodge claims on stated day
39L(2) Deciding a licensed retailer has not complied with
the licence conditions
42(3) Deciding a claim period for a bulk end user
43(4) Deciding a licensed bulk end user has not
complied with the licence conditions
50(2) Deciding to impose conditions on a licence
51(3) Fixing effective date for a licence other than as
applied for
60(1) Changing conditions of a licence
103(1)(c) Forfeiting a thing to the commissioner
151A(1) Deciding records not sufficient to satisfy
commissioner that subsidy amount paid was
correct
152(1) Requiring a person to pay an amount under a
prescribed section'.
of sch 3 (Dictionary) 1
Amendment
Clause 68.(1) Schedule 3, definitions "bulk end user's licence", "document 2
production requirement", "financial records requirement", "fuel 3
subsidy entity", "fuel subsidy place", "licensed quantity of fuel", 4
"retailer's licence", "retail fuel", "retail site" and "subsidy"-- 5
omit. 6
(2) Schedule 3-- 7
insert-- 8
` "bulk end user's licence" see section 47(1). 9
s 68 62 s 68
Fuel Subsidy Amendment
"debtor" see section 129C(1)(a). 1
"garnishee" see section 129C(1)(b). 2
"garnishee amount" see section 129C(3). 3
"garnishee notice" see section 129C(3). 4
"marine purpose" means any use of diesel by or on a vessel that ordinarily 5
travels by sea. 6
"marine site" means a site from which a retailer mainly sells fuel for 7
marine purposes. 8
"provisional subsidy", for a licensed retailer, means the provisional 9
subsidy payable to the retailer under chapter 2A, part 2. 10
"reasonably believes" means believes on grounds that are reasonable in the 11
circumstances. 12
"registered recreational ship" means a registered recreational ship under 13
the Transport Operations (Marine Safety) Act 1994. 14
"retailer's licence" for-- 15
(a) chapter 2--see section 21(1); or 16
(b) chapter 2A--see section 47(1). 17
"retail fuel" see section 5A. 18
"retail site" means-- 19
(a) for chapter 2--a retail site stated in a retailer's licence; or 20
(b) for chapter 2A--a fixed site in Queensland operated by a retailer 21
for selling fuel. 22
"subsidy"-- 23
(a) for a sale of retail fuel or use of bulk end user fuel--means the 24
amount calculated by applying the subsidy rate for the fuel at the 25
time of sale or use to the quantity of fuel sold or used; and 26
(b) for a sale of retail fuel--includes a provisional subsidy. 27
"subsidy benefit", for a sale of retail fuel, means the amount calculated by 28
applying the subsidy benefit rate for the fuel at the time of the sale to 29
the quantity of fuel sold. 30
s 69 63 s 71
Fuel Subsidy Amendment
"subsidy benefit rate", for fuel, means-- 1
(a) unless a rate is prescribed under paragraph (b)--8.354c per litre; 2
or 3
(b) the rate prescribed under a regulation.'. 4
(3) Schedule 3, definition "fuel", paragraph (b), `chapter 3'-- 5
omit, insert-- 6
`chapters 2A and 3'. 7
(4) Schedule 3, definition "subsidy rate", paragraph (b), `chapter 3'-- 8
omit, insert-- 9
`chapters 2A and 3'. 10
PART 5--AMENDMENTS COMMENCING ON 11
1 DECEMBER 2000 12
of s 4A (Meaning of "bulk end user fuel") 13
Amendment
Clause 69. Section 4A(1)(a), `under chapter 2'-- 14
omit. 15
of s 4C (Meaning of "off-road purpose") 16
Amendment
Clause 70. Section 4C(2), `chapters 2 and 2A'-- 17
omit, insert-- 18
`chapter 2A'. 19
of s 5 (Meaning of "retailer") 20
Amendment
Clause 71.(1) Section 5(1)-- 21
omit. 22
s 72 64 s 74
Fuel Subsidy Amendment
(2) Section 5(2), `For chapter 2A, a'-- 1
omit, insert-- 2
`A'. 3
of s 5A (Meaning of "retail fuel") 4
Amendment
Clause 72.(1) Section 5A(1)-- 5
omit. 6
(2) Section 5A(2), `For chapter 2A, fuel'-- 7
omit, insert-- 8
`Fuel'. 9
of s 6 (Meaning of "retail quantity" for fuel) 10
Amendment
Clause 73.(1) Section 6(1) to (3)-- 11
omit. 12
(2) Section 6(4), `For chapter 2A, the'-- 13
omit, insert-- 14
`The'. 15
of s 7 (Meaning of "net sale") 16
Replacement
Clause 74. Section 7-- 17
omit, insert-- 18
of "net sale" 19
`Meaning
`7. A "net sale" is a sale of fuel made under section 39C(1).9'. 20
9 Section 39C (Sale of fuel by licensed retailers)
s 75 65 s 78
Fuel Subsidy Amendment
of s 8 (Only 1 subsidy payable for fuel) 1
Amendment
Clause 75. Section 8(6)-- 2
omit. 3
of chs 2 and 4 4
Omission
Clause 76. Chapters 2 and 4-- 5
omit. 6
of s 127 (Executive officers liable for payment of certain 7
Amendment
amounts) 8
Clause 77. Section 127(1), `an incorrect subsidy amount,'-- 9
omit. 10
of ss 130 and 131 11
Replacement
Clause 78. Sections 130 and 131-- 12
omit, insert-- 13
receiving subsidy without entitlement 14
`Person
`130.(1) This section applies if-- 15
(a) the commissioner pays an amount as a subsidy to a person and 16
1 of the following applies-- 17
(i) the amount is paid for fuel that is not retail fuel or bulk end 18
user fuel; 19
(ii) the amount is paid for retail fuel that is not sold under a net 20
sale; 21
(iii) the amount otherwise exceeds the amount of the subsidy to 22
which the person was entitled; or 23
s 78 66 s 78
Fuel Subsidy Amendment
(b) a person is required under section 39K, 39S or 151A10 to repay 1
an amount to the commissioner. 2
`(2) The commissioner may, by written notice given to a person 3
mentioned in subsection (1)(a), require the person to pay to the 4
commissioner-- 5
(a) the amount (the "overpaid amount") that is the difference 6
between the amount paid as a subsidy and the amount of the 7
subsidy to which the person was entitled; and 8
(b) a further amount (the "incorrect payment penalty") equal to the 9
overpaid amount. 10
`(3) Also, the commissioner may, by written notice given to a person 11
mentioned in subsection (1)(b), require the person to pay to the 12
commissioner an amount (also the "incorrect payment penalty") equal to 13
the amount the person has not repaid as required under section 39K, 39S 14
or 151A (also the "overpaid amount"). 15
`(4) Despite subsection (2) or (3), the commissioner may direct that the 16
person is not required to pay the whole or a stated part of the incorrect 17
payment penalty if the commissioner is satisfied it is unreasonable in the 18
circumstances for the person to be required to pay the whole of the incorrect 19
payment penalty. 20
`(5) The person must pay to the commissioner the overpaid amount and 21
the whole or part of the incorrect payment penalty the person is required to 22
pay within the time stated in the notice. 23
`(6) The stated time must not be less than 7 days after the person receives 24
the notice. 25
`(7) An amount not paid as required under subsection (5) is a debt owing 26
to the commissioner.'. 27
10 Section 39K (Overpaid provisional subsidy amount), 39S (Retail consumer's
obligation to repay subsidy) or 151A (No entitlement to subsidy if insufficient
records)
s 79 67 s 83
Fuel Subsidy Amendment
of ss 149 and 150 1
Omission
Clause 79. Sections 149 and 150-- 2
omit. 3
of s 152 (Commissioner to give information notice for 4
Amendment
certain decisions) 5
Clause 80. Section 152(3), definition "prescribed section", from `section'-- 6
omit, insert-- 7
`section 39S, 130 or 171.'. 8
of s 155 (Interest on amounts owing to commissioner) 9
Amendment
Clause 81. Section 155-- 10
insert-- 11
`(3) For this section, an amount required to be repaid under 12
section 130(2)(a) is taken to be owing when the subsidy payment creating 13
the overpayment was made.'. 14
of new s 160A 15
Insertion
Clause 82. After section 160-- 16
insert-- 17
and renumbering of Act 18
`Numbering
`160A. In the next reprint of this Act produced under the Reprints Act 19
1992, the provisions of this Act must be numbered and renumbered as 20
permitted by the Reprints Act 1992, section 43.'. 21
of ch 7 (Transitionals) 22
Amendment
Clause 83. Chapter 7, parts 1 and 2-- 23
omit. 24
s 84 68 s 85
Fuel Subsidy Amendment
of s 177 (Paying start-up allowance) 1
Amendment
Clause 84. Section 177-- 2
insert-- 3
`(4) Section 130 applies to the start-up allowance as if it were an amount 4
paid to the retailer for a subsidy.'. 5
of new s 179 6
Insertion
Clause 85. After section 178-- 7
insert-- 8
of rights and obligations under Act for particular 9
`Continuation
sellers and purchasers of fuel 10
`179.(1) This section applies to a purchase of fuel if-- 11
(a) before 1 December 2000, the seller of the fuel did not recover 12
from the purchaser the part of the sale price that is an amount 13
equal to the subsidy for the sale, because the purchase of the fuel 14
was, or purportedly was, a net sale for chapter 2 as in force when 15
the sale was made; and 16
(b) on or after 1 December 2000, the seller or purchaser does or does 17
not do something that, but for the repeal of chapter 2, would have 18
constituted a contravention of this Act. 19
`(2) Despite the repeal of chapter 2, this Act, as in force immediately 20
before the repeal, applies in relation to the seller and purchaser. 21
`(3) For subsection (2), section 131, as in force immediately before the 22
repeal, applies as if the reference to a purchaser who was not the holder of 23
the appropriate licence includes a person who, although the person satisfied 24
the seller the purchaser was a licensed retailer under the interim guidelines, 25
was not entitled to a retailer's licence under chapter 2 as in force 26
immediately before the repeal. 27
`(4) Subsection (2) does not limit the Acts Interpretation Act 1954, 28
section 20.11'. 29
11 Acts Interpretation Act 1954, section 20 (Saving of operation of repealed Act
etc.)
s 86 69 s 88
Fuel Subsidy Amendment
of sch 1 (Decisions subject to review and appeal) 1
Amendment
Clause 86.(1) Schedule 1, part 1, entries for sections 24(2), 30(2), 31(2) 2
and 32(2)-- 3
omit. 4
(2) Schedule 1, part 2, entries for sections 25(1)(b), 26(2) and 34(1)-- 5
omit. 6
of sch 2 (Fuel) 7
Omission
Clause 87. Schedule 2-- 8
omit. 9
of sch 3 (Dictionary) 10
Amendment
Clause 88.(1) Schedule 3, definitions "commissioner's guidelines", "fuel", 11
"importer", "incorrect benefit penalty", "incorrect subsidy amount", 12
"manufacturer", "retailer's licence", "retail site" and "subsidy rate"-- 13
omit. 14
(2) Schedule 3-- 15
insert-- 16
"fuel" means motor spirit and diesel of the type ordinarily sold by a retailer. 17
"retailer's licence" see section 47(1). 18
"retail site" means a fixed site in Queensland operated by a retailer for 19
selling fuel. 20
"subsidy rate", for fuel, means-- 21
(a) unless a rate is prescribed under paragraph (b)--8.4c per litre; or 22
(b) the rate prescribed under a regulation. 23
(3) Schedule 3, definition "distributor", `, manufacturer or importer'-- 24
omit. 25
s 88 70 s 88
Fuel Subsidy Amendment
(4) Schedule 3, definition "penalty amount", `incorrect benefit penalty 1
or'-- 2
omit. 3
© State of Queensland 2000
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