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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
FUEL SUBSIDY BILL 1997
Queensland
FUEL SUBSIDY BILL 1997
TABLE OF PROVISIONS
Section Page
CHAPTER 1--PRELIMINARY
PART 1--INTRODUCTION
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
3 Definitions--the dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
PART 2--BASIC CONCEPTS
4 Meaning of "bulk end user" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
5 Meaning of "off-road diesel consumer" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
6 Meaning of "retailer" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
7 Meaning of "retail quantity" for fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
8 Meaning of "net sale" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
9 Only 1 subsidy payable for fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
10 Subsidy only for fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
11 Own use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
CHAPTER 2--OFF-ROAD DIESEL CONSUMERS
PART 1--SUBSIDY SCHEME FOR LICENSED OFF-ROAD
DIESEL CONSUMERS
12 Purpose of ch 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
13 When surcharge must not be recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
14 Sales of diesel to licensed off-road diesel consumers . . . . . . . . . . . . . . . . . 17
15 Claim for subsidy--net sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
16 Claim for subsidy--other than net sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
17 Net sales by licensed off-road diesel consumers . . . . . . . . . . . . . . . . . . . . . . 19
18 Other sales by licensed off-road diesel consumers . . . . . . . . . . . . . . . . . . . . 19
2
Fuel Subsidy
19 Non-licensed use by licensed off-road diesel consumers . . . . . . . . . . . . . . . 19
20 Certain sales of fuel other than under licence . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Notional sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
PART 2--OFF-ROAD DIESEL CONSUMERS' LICENCES
Division 1--Applications for, and issue of, off-road diesel consumers'
licences
22 Application for off-road diesel consumer's licence . . . . . . . . . . . . . . . . . . . . 21
23 Consideration of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
24 Condition for granting application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
25 Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
26 When licence becomes effective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
27 Conditions of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
28 Form of off-road diesel consumer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Division 2--Surrender and cancellation of off-road diesel
consumers' licences
29 Surrender of off-road diesel consumer's licence . . . . . . . . . . . . . . . . . . . . . . 23
30 Cancellation of off-road diesel consumer's licence . . . . . . . . . . . . . . . . . . . 23
31 Procedure for cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
32 Immediate suspension pending formal cancellation procedure . . . . . . . . . . 24
33 Immediate suspension after charging with offence . . . . . . . . . . . . . . . . . . . . 25
34 Return of cancelled off-road diesel consumer's licence to
commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Division 3--General provisions about off-road diesel consumers'
licences
35 Changing conditions of off-road diesel consumer's licence . . . . . . . . . . . . . 26
36 Licensee must comply with licence conditions . . . . . . . . . . . . . . . . . . . . . . 27
37 Off-road diesel consumer's licence not transferable . . . . . . . . . . . . . . . . . . . 27
38 Duration of off-road diesel consumer's licence . . . . . . . . . . . . . . . . . . . . . . . 27
PART 3--GENERAL
39 Records of sales to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
40 Records to be kept by licensed off-road diesel consumers . . . . . . . . . . . . . . 28
CHAPTER 3--RETAILERS
PART 1--SUBSIDY SCHEME FOR LICENSED RETAILERS
41 Purpose of ch 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
3
Fuel Subsidy
42 When surcharge must not be recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
43 Sales of fuel to licensed retailers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
44 Claim for subsidy--net sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
45 Claim for subsidy--other than net sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
46 Net sales by licensed retailers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
47 Other sales by licensed retailers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
48 Non-licensed use by licensed retailers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
49 Certain sales of fuel other than under licence . . . . . . . . . . . . . . . . . . . . . . . . 32
50 Notional sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
PART 2--RETAILERS' LICENCES
Division 1--Applications for, and issue of, retailers' licences
51 Application for retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
52 Consideration of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
53 Condition for granting application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
54 Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
55 When licence becomes effective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
56 Conditions of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
57 Form of retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Division 2--Surrender and cancellation of retailers' licences
58 Surrender of retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
59 Cancellation of retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
60 Procedure for cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
61 Immediate suspension pending formal cancellation procedure . . . . . . . . . . 36
62 Immediate suspension after charging with offence . . . . . . . . . . . . . . . . . . . . 37
63 Return of cancelled retailer's licence to commissioner . . . . . . . . . . . . . . . . 38
Division 3--General provisions about retailers' licences
64 Changing conditions of retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
65 Licensee must comply with licence conditions . . . . . . . . . . . . . . . . . . . . . . 39
66 Retailer's licence not transferable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
67 Duration of retailer's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
PART 3--GENERAL
68 Records of sales to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
4
Fuel Subsidy
69 Records to be kept by licensed retailers . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
CHAPTER 4--BULK END USERS
PART 1--SUBSIDY SCHEME FOR LICENSED BULK END
USERS
70 Purpose of ch 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
71 Purchase or sale of fuel in Queensland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
72 When surcharge must not be recovered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
73 Sales of fuel to licensed bulk end users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
74 Claim for subsidy--net sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
75 Claim for subsidy--other than net sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
76 Net sales by licensed bulk end users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
77 Other sales by licensed bulk end users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
78 Certain sales of fuel other than under licence . . . . . . . . . . . . . . . . . . . . . . . . 43
79 Notional sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
PART 2--LICENCES FOR BULK END USERS OF FUEL
Division 1--Applications for, and issue of, bulk end users' licences
80 Application for bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
81 Consideration of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
82 Grant of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
83 Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
84 When licence becomes effective . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
85 Conditions of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
86 Form of bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Division 2--Licensed quantity of fuel for licences
87 Commissioner must decide licensed quantity of fuel . . . . . . . . . . . . . . . . . . 47
88 Licensed quantities of fuel for first year of licence . . . . . . . . . . . . . . . . . . . 47
89 Licensed quantities of fuel for licences for subsequent financial years . . . 49
90 Variation of licensed quantity on application of licensee . . . . . . . . . . . . . . 49
91 Criteria to be considered by commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . 49
92 Decision to vary licensed quantity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Division 3--Surrender and cancellation of bulk end user's licence
93 Surrender of bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
94 Cancellation of bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
5
Fuel Subsidy
95 Procedure for cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
96 Immediate suspension pending formal cancellation procedure . . . . . . . . . . 52
97 Immediate suspension after charging with offence . . . . . . . . . . . . . . . . . . . . 52
98 Return of cancelled bulk end user's licence to commissioner . . . . . . . . . . . 53
Division 4--General provisions about bulk end users' licences
99 Changing conditions of bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . 54
100 Licensee must comply with licence conditions . . . . . . . . . . . . . . . . . . . . . . 54
101 Bulk end user's licence not transferable . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
102 Duration of bulk end user's licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
103 Returns by licensed bulk end users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
PART 3--GENERAL
104 Records of sales to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
105 Records to be kept by licensed bulk end users . . . . . . . . . . . . . . . . . . . . . . . 56
CHAPTER 5--REGISTERED PERSONS
106 Claimants to be registered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
107 Application for registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
108 Implied terms of contract for sale of fuel by manufacturer or importer . . . . 57
CHAPTER 6--ENFORCEMENT AND APPEALS
PART 1--INVESTIGATION AND ENFORCEMENT
Division 1--Authorised persons
109 Functions of authorised person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
110 Authorised person subject to commissioner's directions . . . . . . . . . . . . . . . 58
111 Powers of authorised persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
112 Limitation on powers of authorised person . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Division 2--Appointment of authorised persons and other matters
113 Appointment of authorised persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
114 Authorised person's appointment conditions . . . . . . . . . . . . . . . . . . . . . . . . . 59
115 Authorised person's identity card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
116 Display of authorised person's identity card . . . . . . . . . . . . . . . . . . . . . . . . . 60
Division 3--Powers of authorised persons
Subdivision 1--Power to enter places
117 Entry without consent or warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
6
Fuel Subsidy
118 Entry with consent or warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Subdivision 2--Consents and warrants for entry
119 Consent to entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
120 Evidence of consent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
121 Application for warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
122 Issue of warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
123 Special warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
124 Evidence about special warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
Subdivision 3--General powers
125 General powers after entering places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
126 Failure to help authorised person . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
127 Failure to give information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
128 Role of police officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Subdivision 4--Vehicles transporting fuel
129 Stopping vehicle requiring fuel transport record . . . . . . . . . . . . . . . . . . . . . . 67
130 Exercise of authorised person's powers for vehicle . . . . . . . . . . . . . . . . . . . . 68
Subdivision 5--Power to seize evidence
131 Seizing evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
132 Securing seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
133 Tampering with seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
134 Powers to support seizure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
135 Receipt for seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
136 Forfeiture of seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
137 Sale of seized fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
138 Return of seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
139 Access to seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Subdivision 6--Power to obtain information
140 Power to require name and address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
141 Failure to give name or address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
142 Steps police officer may take for failure to give name and address . . . . . . 74
143 Power to require production of documents . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
144 Failure to produce document . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
7
Fuel Subsidy
145 Failure to certify copy of document . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
146 Power to require attendance of persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
147 Failure to comply with requirement about attendance . . . . . . . . . . . . . . . . . 77
148 Power to require financial records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
149 Effect of compliance with financial records requirement . . . . . . . . . . . . . . . 78
150 Failure to comply with financial records requirement . . . . . . . . . . . . . . . . . 79
Division 4--General enforcement matters
151 Forfeiture on conviction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
152 Dealing with forfeited things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79
153 Notice of damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
154 Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
155 Protecting officials from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
Division 5--General enforcement offences
156 False or misleading statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
157 False, misleading or incomplete documents . . . . . . . . . . . . . . . . . . . . . . . . . 82
158 Obstructing authorised persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
159 Steps police officer may take for obstruction . . . . . . . . . . . . . . . . . . . . . . . . 83
PART 2--PROCEEDINGS
160 Responsibility for acts or omissions of representatives . . . . . . . . . . . . . . . . 84
161 Executive officers must ensure corporation complies with Act . . . . . . . . . . 84
162 Executive officers liable for payment of certain amounts . . . . . . . . . . . . . . 85
163 Evidentiary aids . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
164 Proceedings for offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
PART 3--REPAYMENTS AND PENALTY AMOUNTS
165 Person receiving subsidy without entitlement . . . . . . . . . . . . . . . . . . . . . . . . 87
166 Person incorrectly receiving benefit of subsidy . . . . . . . . . . . . . . . . . . . . . . . 87
167 Penalty amounts to be alternative to prosecution . . . . . . . . . . . . . . . . . . . . . 89
PART 4--REVIEWS AND APPEALS
Division 1--Review of decisions
168 Review of decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
8
Fuel Subsidy
Division 2--Reviews and appeals under this Act
Subdivision 1--Preliminary
169 Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
170 Failure to make decision taken to be decision . . . . . . . . . . . . . . . . . . . . . . . 91
Subdivision 2--Internal review of decision
171 Appeal process starts with internal review . . . . . . . . . . . . . . . . . . . . . . . . . . 92
172 Who may apply for review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
173 Applying for review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
174 Review decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92
Subdivision 3--Appeals
175 Who may appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
176 Court to which appeal may be made . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
177 Starting appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93
178 No stay of operations of decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
179 Hearing procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
180 Powers of court on appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
181 Appeals only on questions of law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
CHAPTER 7--MISCELLANEOUS
182 Delegation by commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
183 Approved forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
184 Person must not pretend to be licensee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
185 Claims for subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
186 Transportation records for bulk transport of fuel . . . . . . . . . . . . . . . . . . . . . . 96
187 Decision to require persons to pay amounts owing . . . . . . . . . . . . . . . . . . . . 96
188 Recovery of amounts owing to commissioner . . . . . . . . . . . . . . . . . . . . . . . . 97
189 Repayment of amount after review of decision to require payment . . . . . . 97
190 Interest on amounts owing to commissioner . . . . . . . . . . . . . . . . . . . . . . . . . 98
191 False, misleading or incomplete documents given to commissioner . . . . . 98
192 False, misleading or incomplete document entries . . . . . . . . . . . . . . . . . . . 99
193 Confidentiality of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99
194 Service of documents on commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
195 Regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
9
Fuel Subsidy
CHAPTER 8--TRANSITIONALS
PART 1--PRELIMINARY
196 Definitions for ch 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100
PART 2--OFF-ROAD DIESEL CONSUMERS
197 Purpose of pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
198 Application of ch 2 in transitional period . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
199 When part ceases to apply to persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
200 Repayments of subsidies by certain persons . . . . . . . . . . . . . . . . . . . . . . . . . 102
PART 3--RETAILERS
201 Purpose of pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
202 Application of ch 3 in transitional period . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
203 When part ceases to apply to persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
204 Repayments of subsidies by certain persons . . . . . . . . . . . . . . . . . . . . . . . . . 103
PART 4--BULK END USERS
205 Purpose of pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
206 Application of ch 4 in transitional period . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
207 When part ceases to apply to persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104
208 Repayments of subsidies by certain persons . . . . . . . . . . . . . . . . . . . . . . . . . 104
209 Special provision for certain new bulk end users . . . . . . . . . . . . . . . . . . . . . 105
PART 5--GENERAL
210 Special regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
SCHEDULE 1 . . . . . . . . . . . . . . . . . . . . . . . . 106
DECISIONS SUBJECT TO REVIEW AND APPEAL
SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . 108
FUEL
SCHEDULE 3 . . . . . . . . . . . . . . . . . . . . . . . . 110
DICTIONARY
1997
A BILL
FOR
An Act about providing subsidies for certain fuel purchases and for
related purposes
s1 12 s1
Fuel Subsidy
Parliament's reasons for enacting this Act are-- 1
1. The Commonwealth increased customs and excise duties on fuel with 2
effect from 7 August 1997. 3
2. Parliament recognises the increase will result in an increase in the cost 4
of fuel in the State. 5
3. It is Parliament's intention to ensure licensed off-road diesel users, 6
licensed retailers, retail consumers and licensed bulk end users are not 7
affected by the surcharge. 8
4. To achieve the intention the State will, under this Act-- 9
(a) subsidise licensed off-road diesel users, licensed retailers and 10
licensed bulk end users for the surcharge; and 11
(b) prohibit the surcharge or any part of it being recovered other than 12
by making a claim for a subsidy under this Act. 13
The Parliament of Queensland enacts-- 14
CHAPTER 1--PRELIMINARY 15
ART 1--INTRODUCTION 16
P
title 17
Short
1. This Act may be cited as the Fuel Subsidy Act 1997. 18
s2 13 s4
Fuel Subsidy
1
Commencement
2. This Act commences, or is taken to have commenced, on 1 November 2
1997. 3
dictionary 4
Definitions--the
3. The dictionary in schedule 3 defines particular words used in this Act.1 5
PART 2--BASIC CONCEPTS 6
of "bulk end user" 7
Meaning
4.(1) A person is a "bulk end user" to the extent the person purchases 8
fuel (other than retail fuel) for the person's own use (other than a use that 9
would make the person an off-road diesel consumer), including, for 10
example, for use in a production process carried on by the person. 11
(2) For subsection (1), a person is taken to purchase fuel for the person's 12
own use if-- 13
(a) it is for use for an enterprise of the person and as part of the 14
enterprise is sold to (in retail quantities), or used by, the person's 15
independent contractor, joint venturer or partner; and 16
(b) on delivery to the person it does not require transportation before 17
use by the contractor, joint venturer or partner; and 18
(c) it is supplied by the person to the contractor, joint venturer or 19
1 In some Acts, definitions are contained in a dictionary that appears as the last
schedule and forms part of the Act--Acts Interpretation Act 1954, section 14(4).
Words defined elsewhere in the Act are generally signposted by entries in the
dictionary. However, if a section has a definition applying only to the section, or
a part of the section, it is generally not signposted by an entry in the dictionary
and is generally set out in the last subsection of the section.
Signpost definitions in the dictionary alert the reader to the terms defined
elsewhere in the Act and tell the reader where the definitions can be found. For
example, the definition ` "retailer" see section 6', tells the reader there is a
definition of retailer in the section.
s5 14 s6
Fuel Subsidy
partner in retail quantities. 1
(3) Subject to subsection (2), a regulation may prescribe purchases of 2
fuel that are, or are not, taken to be for a person's own use under 3
subsection (1). 4
(4) However, a bulk end user is not entitled to make a claim for a subsidy 5
under this Act for a sale mentioned in subsection (2)(a). 6
of "off-road diesel consumer" 7
Meaning
5.(1) A person is an "off-road diesel consumer" to the extent the person 8
purchases diesel (other than retail fuel) for the person's own use in 9
Queensland for any purpose other than that of propelling a diesel engine 10
road vehicle on a public road. 11
(2) For subsection (1), a person is taken to purchase diesel for the 12
person's own use if-- 13
(a) it is for use for an enterprise of the person and as part of the 14
enterprise is sold to (in retail quantities), or used by, the person's 15
independent contractor, joint venturer or partner; and 16
(b) on delivery to the person it does not require transportation before 17
use by the contractor, joint venturer or partner; and 18
(c) it is supplied by the person to the contractor, joint venturer or 19
partner in retail quantities. 20
(3) For subsection (1), diesel is taken to be used in Queensland if it is 21
used in propelling a boat that operates from Queensland. 22
(4) Subject to subsection (2), a regulation may prescribe purchases of 23
diesel that are, or are not, taken to be for a person's own use under 24
subsection (1). 25
(5) However, an off-road diesel consumer is not entitled to make a claim 26
for a subsidy under this Act for a sale mentioned in subsection (2)(a). 27
of "retailer" 28
Meaning
6. A person is a "retailer" to the extent the person purchases fuel for 29
resale to the public in retail quantities from a fixed site in Queensland. 30
s7 15 s8
Fuel Subsidy
of "retail quantity" for fuel 1
Meaning
7.(1) The "retail quantity" for fuel is not more than 3 000 L or, if 2
another quantity is prescribed under a regulation for fuel, the other quantity. 3
(2) However, a quantity of fuel is not a retail quantity unless it is 4
delivered by a metered pump into-- 5
(a) a running tank; or 6
(b) a container that is empty when the delivery starts. 7
(3) A regulation under subsection (1) may prescribe different quantities 8
for different types of fuel. 9
of "net sale" 10
Meaning
8.(1) A "net sale"-- 11
(a) for chapter 2--is a sale of diesel made in compliance with 12
section 14 and for which the seller does not recover (directly or 13
indirectly) from the purchaser the part of the sale price that is an 14
amount equal to the subsidy for the sale other than by making a 15
claim on behalf of the purchaser under the chapter; or 16
(b) for chapter 3--is a sale of fuel made in compliance with 17
section 43 and for which the seller does not recover (directly or 18
indirectly) from the purchaser the part of the sale price that is an 19
amount equal to the subsidy for the sale other than by making a 20
claim on behalf of the purchaser under the chapter; or 21
(c) for chapter 4--is a sale of fuel made in compliance with 22
section 73 and for which the seller does not recover (directly or 23
indirectly) from the purchaser the part of the sale price that is an 24
amount equal to the subsidy for the sale other than by making a 25
claim on behalf of the purchaser under the chapter.2 26
(2) Unless a contrary intention appears, a reference in chapter 2, 3 or 4 to 27
a net sale is a reference to a net sale for the chapter. 28
2 Chapter 2 (Off-road diesel consumers), section 14 (Sales of diesel to licensed
off-road diesel consumers), chapter 3 (Retailers), section 43 (Sales of fuel to
licensed retailers), chapter 4 (Bulk end users), section 73 (Sales of fuel to
licensed bulk end users)
s9 16 s 10
Fuel Subsidy
1 subsidy payable for fuel 1
Only
9.(1) For an amount of fuel, only 1 subsidy is payable whether under this 2
Act or a corresponding law. 3
(2) If a person receives a subsidy under this Act for the sale of fuel and 4
the person also receives a subsidy for the fuel under a corresponding law in 5
relation to the fuel, the commissioner may require the person to refund the 6
subsidy received under this Act. 7
(3) The requirement must be made by an information notice for the 8
decision given to the licensee. 9
(4) Within 7 days after receiving the notice, the person must pay the 10
amount to the commissioner. 11
(5) At the end of the 7 days, the amount is a debt owing to the 12
commissioner. 13
(6) For this section, a subsidy is received by a person when-- 14
(a) someone else makes a claim on the person's behalf for the 15
subsidy under this Act or a corresponding law; or 16
(b) the person makes a claim for the subsidy under this Act or a 17
corresponding law because the person is taken to have made a net 18
sale for chapter 2, 3 or 4. 19
(7) In this section-- 20
"corresponding law" means a law of another State about the payment of 21
subsidies for fuel. 22
only for fuel 23
Subsidy
10.(1) A subsidy may be claimed under this Act only for fuel. 24
(2) If fuel has been mingled with other material, the subsidy can only be 25
claimed for the volume of fuel in the mixture. 26
(3) For this Act, goods cease to be fuel if-- 27
(a) mingled with other material and the resultant product is not 28
ordinarily used as fuel; or 29
(b) otherwise dealt with and the resultant product is not fuel. 30
s 11 17 s 14
Fuel Subsidy
wn use 1
O
11.(1) Fuel is not used for a person's own use if it is sold by the person. 2
(2) Subsection (1) has effect subject to sections 4 and 5. 3
CHAPTER 2--OFF-ROAD DIESEL CONSUMERS 4
PART 1--SUBSIDY SCHEME FOR LICENSED 5
OFF-ROAD DIESEL CONSUMERS 6
of ch 2 7
Purpose
12.(1) It is Parliament's intention that licensed off-road diesel consumers 8
be entitled to a subsidy for diesel purchased under their licences for use by 9
them in Queensland. 10
(2) The entitlement is only gained by the procedures in this chapter. 11
surcharge must not be recovered 12
When
13. To the extent that imposition of the surcharge increases (directly or 13
indirectly) the costs of a person who sells diesel to a licensed off-road diesel 14
consumer, the person must not recover, or seek to recover (directly or 15
indirectly) the increased cost or any part of it other than by making a claim 16
for the subsidy for the diesel under this chapter. 17
Maximum penalty--200 penalty units. 18
of diesel to licensed off-road diesel consumers 19
Sales
14.(1) A person (a "seller") who sells diesel to a licensed off-road diesel 20
consumer must not recover (directly or indirectly) from the consumer the 21
part of the sale price that is an amount equal to the subsidy for the sale other 22
than by making a claim on behalf of the consumer under this chapter. 23
s 15 18 s 16
Fuel Subsidy
Maximum penalty--200 penalty units. 1
(2) Unless a seller knows that a person is not a licensed off-road diesel 2
consumer or that a person's off-road diesel consumer's licence is 3
suspended, the seller must assume the person is a licensed off-road diesel 4
consumer if-- 5
(a) the person produces an off-road diesel consumer's licence to the 6
seller at the time of or before the sale; or 7
(b) the person has previously produced an off-road diesel consumer's 8
licence to the seller. 9
(3) Subsections (1) and (2) do not apply if-- 10
(a) at the time of or before a sale, a person does not produce to a 11
seller the person's off-road diesel consumer's licence if requested 12
to do so by the seller; or 13
(b) a seller has reason to believe a licensed off-road diesel consumer 14
intends to sell the fuel, use it for propelling a diesel engine road 15
vehicle on a public road or use it outside Queensland; or 16
(c) the holder of an off-road diesel consumer's licence tells a seller 17
that the diesel is not being purchased under the licence. 18
for subsidy--net sale 19
Claim
15.(1) A person who makes a net sale of diesel to a licensed off-road 20
diesel consumer may, on behalf of the consumer, claim from the State, and 21
keep, the subsidy for the sale. 22
(2) The claim must be made under the commissioner's guidelines. 23
for subsidy--other than net sale 24
Claim
16.(1) This section applies if-- 25
(a) a person makes a sale (other than a net sale) of diesel to a licensed 26
off-road diesel consumer; and 27
(b) after the sale, the consumer satisfies the person the consumer was 28
a licensed off-road diesel consumer at the time of the sale. 29
(2) On receipt of a written request to do so, the person must-- 30
s 17 19 s 19
Fuel Subsidy
(a) on behalf of the consumer, claim, under the commissioner's 1
guidelines, from the State the subsidy for the sale; and 2
(b) account for the subsidy to the consumer. 3
Maximum penalty for subsection (2)--200 penalty units. 4
sales by licensed off-road diesel consumers 5
Net
17. If a person purchases diesel under a net sale (the "first sale") and 6
sells the diesel under a net sale for this chapter or chapter 3 or 4 (the 7
"second sale"), the person is taken to have-- 8
(a) repaid the subsidy for the first sale; and 9
(b) as claimant, been paid the subsidy for the second sale. 10
sales by licensed off-road diesel consumers 11
Other
18.(1) If a person purchases diesel under a net sale (the "first sale") and 12
sells the diesel other than under a net sale for this chapter or chapter 3 or 4 13
(the "second sale"), the person must, within 7 days after the second sale, 14
repay to the commissioner the subsidy for the first sale. 15
(2) At the end of the 7 days, the amount is a debt owing to the 16
commissioner. 17
use by licensed off-road diesel consumers 18
Non-licensed
19. This section applies if a person purchases diesel under a net sale and 19
uses the diesel-- 20
(a) for propelling a diesel engine road vehicle on a public road; or 21
(b) outside Queensland. 22
(2) Within 7 days after using the diesel, the person must repay to the 23
commissioner the amount of the subsidy for the diesel. 24
(3) At the end of the 7 days, the amount is a debt owing to the 25
commissioner. 26
s 20 20 s 21
Fuel Subsidy
sales of fuel other than under licence 1
Certain
20.(1) This section applies if, under a provision of this chapter, a licensee 2
has sold fuel and is taken to have been paid the subsidy for the fuel or is 3
required to repay to the commissioner the subsidy for fuel. 4
(2) The sale of the fuel is not permitted under the licence merely because 5
of the provision. 6
sales 7
Notional
21.(1) This section applies if-- 8
(a) a person is a licensed off-road diesel consumer; and 9
(b) the person is also a manufacturer or importer of fuel or purchases 10
fuel other than under a net sale for this chapter or chapter 3 or 4; 11
and 12
(c) that fuel is used for or irrevocably allocated to the person's own 13
use as an off-road diesel consumer; and 14
(d) the use is not a contravention of the person's off-road diesel 15
consumer's licence. 16
(2) The use or allocation is taken to be a net sale of that fuel under 17
section 14(1)3 to a licensed off-road diesel consumer. 18
(3) The net sale is taken to have happened at the earlier of-- 19
(a) the person's starting to use the fuel as an off-road diesel 20
consumer; or 21
(b) the irrevocable allocation of the fuel to the person in the person's 22
capacity as an off-road diesel consumer. 23
3 Section 14 (Sales of diesel to off-road diesel consumers)
s 22 21 s 25
Fuel Subsidy
PART 2--OFF-ROAD DIESEL CONSUMERS' 1
LICENCES 2
Division 1--Applications for, and issue of, off-road diesel consumers' 3
licences 4
for off-road diesel consumer's licence 5
Application
22.(1) An application for a licence under this part (an "off-road diesel 6
consumer's licence") may be made to the commissioner in the approved 7
form. 8
(2) The commissioner may, by written notice given to the applicant, 9
require the applicant to give the commissioner further information that is 10
necessary and reasonable to help the commissioner decide the application. 11
of application 12
Consideration
23. The commissioner must consider the application and either grant or 13
refuse to grant the application. 14
for granting application 15
Condition
24. The commissioner may grant the application only if the 16
commissioner is satisfied the applicant is, or will operate as, an off-road 17
diesel consumer. 18
on application 19
Decision
25.(1) If the commissioner decides to grant the application, the 20
commissioner must promptly issue an off-road diesel consumer's licence to 21
the applicant. 22
(2) If the commissioner decides to refuse to grant the application, the 23
commissioner must promptly give the applicant an information notice for 24
the decision. 25
s 26 22 s 28
Fuel Subsidy
licence becomes effective 1
When
26.(1) An off-road diesel consumer's licence becomes effective on the 2
later of the following-- 3
(a) the day the commissioner receives the application for the licence; 4
(b) the day decided by the commissioner and stated in the licence. 5
(2) If the licence states a day under subsection (1)(b), the commissioner 6
must give the licensee an information notice for the decision with the 7
licence. 8
of licence 9
Conditions
27.(1) An off-road diesel consumer's licence is subject to the following 10
conditions-- 11
(a) the licensee must not contravene a provision of this Act; 12
(b) the licensee must use fuel purchased under the licence as an 13
off-road diesel consumer; 14
(c) the licensee must not sell fuel purchased under the licence; 15
(d) the licensee must not allow another person to use the licence or 16
the licence number to purchase diesel for someone other than the 17
licensee; 18
(e) if the licensee becomes aware that another person has used the 19
licence or the licence number to purchase diesel for someone 20
other than the licensee--the licensee must immediately give 21
written notice of that fact to the commissioner. 22
(2) The licence is also subject to the other reasonable conditions the 23
commissioner considers appropriate to give effect to this chapter. 24
(3) If the licence is subject to conditions under subsection (2), the 25
commissioner must give the licensee an information notice for the decision 26
with the licence. 27
of off-road diesel consumer's licence 28
Form
28.(1) An off-road diesel consumer's licence must be in the approved 29
form. 30
s 29 23 s 30
Fuel Subsidy
(2) The approved form must provide for the inclusion of the following 1
particulars-- 2
(a) the licensee's name; 3
(b) the date the licence becomes effective; 4
(c) an identifying number for the licence; 5
(d) the licence conditions. 6
2--Surrender and cancellation of off-road diesel consumers' 7
Division
licences 8
of off-road diesel consumer's licence 9
Surrender
29.(1) The holder of an off-road diesel consumer's licence surrenders the 10
licence by giving to the commissioner-- 11
(a) written notice of the surrender; and 12
(b) the licence. 13
(2) The surrender takes effect when subsection (1) has been complied 14
with. 15
(3) If the holder of an off-road diesel consumer's licence ceases to be an 16
off-road diesel consumer, the holder must promptly surrender the licence. 17
Maximum penalty for subsection (3)--40 penalty units. 18
of off-road diesel consumer's licence 19
Cancellation
30. Each of the following is a ground for the cancellation of an off-road 20
diesel consumer's licence-- 21
(a) the commissioner believes on reasonable grounds that if the 22
licensee were now applying for the licence the application would 23
be refused; 24
(b) the licensee has contravened a condition of the licence; 25
(c) the licence was issued because of a materially false or misleading 26
representation or declaration; 27
s 31 24 s 32
Fuel Subsidy
(d) the licensee has failed to pay an amount under this Act to the 1
commissioner when it is due. 2
for cancellation 3
Procedure
31.(1) If the commissioner believes a ground exists to cancel an off-road 4
diesel consumer's licence (the "proposed action"), the commissioner must 5
give the holder of the licence written notice-- 6
(a) stating the proposed action; and 7
(b) stating the ground for the proposed action; and 8
(c) outlining the facts and circumstances forming the basis for the 9
commissioner's belief; and 10
(d) inviting the holder to show in writing, within a stated reasonable 11
time of at least 28 days, why the proposed action should not be 12
taken. 13
(2) If, after considering all written representations made within the stated 14
time, the commissioner still considers a ground to take the proposed action 15
exists, the commissioner may cancel the licence. 16
(3) The commissioner must promptly give an information notice for the 17
decision to cancel the licence to the licensee. 18
(4) The cancellation takes effect on the later of-- 19
(a) the day when the information notice is given to the licensee; or 20
(b) the day of effect stated in the information notice. 21
suspension pending formal cancellation procedure 22
Immediate
32.(1) This section applies if-- 23
(a) the commissioner believes a ground exists to cancel an off-road 24
diesel consumer's licence; and 25
(b) the commissioner believes it is necessary to immediately suspend 26
the licence until the formal cancellation procedure is completed 27
because an activity of the licensee has jeopardised, or if continued, 28
could jeopardise, the integrity of the fuel subsidy arrangements 29
established under this Act. 30
s 33 25 s 33
Fuel Subsidy
1
Example of activity for paragraph (b)--
2
The licensee has made sales of fuel in contravention of this Act.
(2) The commissioner may immediately suspend the licence. 3
(3) The suspension takes effect immediately an information notice for the 4
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 the notice required by section 31(1), the suspension of 7
the licence lasts until the first to happen of the following-- 8
(a) the commissioner cancels the 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 required by section 31(1) is not given within 12
the time mentioned in subsection (4), the suspension lapses at the end of the 13
time unless the commissioner has already cancelled the suspension. 14
(6) While the licence is suspended it is taken to be cancelled. 15
suspension after charging with offence 16
Immediate
33.(1) This section applies if-- 17
(a) the holder of an off-road diesel consumer's licence is charged 18
with an offence against this Act (the "offence"); 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 the 24
decision is given to the holder of the licence. 25
(4) The immediate suspension of the licence lasts until the first to happen 26
of the following-- 27
(a) the commissioner cancels the immediate suspension; 28
(b) proceedings (including appeals) about the offence are finished and 29
result in the holder being found not guilty of the offence; 30
s 34 26 s 35
Fuel Subsidy
(c) proceedings (including appeals) about the offence end and result 1
in the holder's being found guilty of the offence, and 14 days 2
elapse without the commissioner taking action to cancel the 3
licence; 4
(d) proceedings against the holder of the licence for the offence end 5
otherwise than because of the holder being found guilty, or not 6
guilty, of the offence. 7
(5) While the licence is suspended it is taken to be cancelled. 8
of cancelled off-road diesel consumer's licence to commissioner 9
Return
34.(1) This section applies if the commissioner has cancelled an off-road 10
diesel consumer's licence and given an information notice for the decision 11
to the licensee. 12
(2) The licensee must give the licence to the commissioner within 7 days 13
after receiving the information notice. 14
Maximum penalty--40 penalty units. 15
3--General provisions about off-road diesel consumers' 16
Division
licences 17
conditions of off-road diesel consumer's licence 18
Changing
35.(1) The commissioner may decide to change the conditions of an 19
off-road diesel consumer's licence, if the commissioner considers it is 20
necessary or desirable to make the change to give effect to this chapter. 21
(2) Subsection (1) does not apply to a condition imposed by 22
section 27(1).4 23
(3) If the commissioner decides to change conditions of an off-road 24
diesel consumer's licence under this section, the commissioner must 25
promptly give the licensee an information notice for the decision. 26
(4) The licensee must return the licence to the commissioner within 27
7 days after the information notice is given, unless the licensee has a 28
4 Section 27 (Conditions of licence)
s 36 27 s 38
Fuel Subsidy
reasonable excuse. 1
Maximum penalty--40 penalty units. 2
(5) On receiving the licence, the commissioner must-- 3
(a) amend the licence in an appropriate way and return the amended 4
licence to the licensee; or 5
(b) if the commissioner does not consider it practicable to amend the 6
licence--issue another off-road diesel consumer's licence, 7
incorporating the changed conditions, to the licensee to replace the 8
licence returned to the commissioner. 9
(6) A change of conditions takes effect when the information notice is 10
given to the licensee and does not depend on the licence being amended or a 11
replacement licence being issued. 12
(7) The power of the commissioner under subsection (1) includes the 13
power to add conditions. 14
must comply with licence conditions 15
Licensee
36. The holder of an off-road diesel consumer's licence must comply 16
with the conditions of the licence. 17
Maximum penalty--200 penalty units. 18
diesel consumer's licence not transferable 19
Off-road
37. An off-road diesel consumer's licence can not be transferred. 20
of off-road diesel consumer's licence 21
Duration
38. An off-road diesel consumer's licence continues in force until it is 22
surrendered or cancelled under this part. 23
s 39 28 s 40
Fuel Subsidy
ART 3--GENERAL 1
P
of sales to be kept 2
Records
39.(1) A person who sells diesel under a net sale (the "record keeper") 3
must keep records, complying with subsections (2) and (3). 4
Maximum penalty--40 penalty units. 5
(2) The records must include the following details for each sale of diesel 6
by the record keeper-- 7
(a) the quantity sold; 8
(b) the purchaser's name and address; 9
(c) the purchaser's licence number; 10
(d) the place of delivery; 11
(e) the price charged per litre; 12
(f) whether or not the sale was a net sale; 13
(g) another matter prescribed under a regulation. 14
(3) The records must include the following details for each purchase of 15
diesel by the record keeper-- 16
(a) the quantity purchased; 17
(b) the seller's name and address; 18
(c) the place of delivery; 19
(d) the price paid per litre; 20
(e) another matter prescribed under a regulation. 21
to be kept by licensed off-road diesel consumers 22
Records
40.(1) A licensed off-road diesel consumer must keep a record, 23
complying with subsection (2), of each purchase of diesel (other than retail 24
fuel) by the consumer. 25
Maximum penalty--40 penalty units. 26
(2) The record must include the following details-- 27
s 41 29 s 42
Fuel Subsidy
(a) the quantity purchased; 1
(b) the seller's name and address; 2
(c) the price paid per litre; 3
(d) the place of delivery; 4
(e) another matter prescribed under a regulation. 5
HAPTER 3--RETAILERS 6
C
PART 1--SUBSIDY SCHEME FOR LICENSED 7
RETAILERS 8
of ch 3 9
Purpose
41.(1) It is Parliament's intention that licensed retailers be entitled to a 10
subsidy for fuel purchased under their licences. 11
(2) The entitlement is only gained by the procedures in this chapter. 12
surcharge must not be recovered 13
When
42.(1) To the extent that imposition of the surcharge increases (directly or 14
indirectly) the costs of a person who sells fuel to a licensed retailer, the 15
person must not recover, or seek to recover (directly or indirectly) the 16
increased cost or any part of it other than by making a claim for the subsidy 17
for the fuel under this chapter. 18
Maximum penalty--200 penalty units. 19
(2) To the extent that imposition of the surcharge increases (directly or 20
indirectly) the costs of a person making a sale of fuel to a retail consumer, 21
the retailer must not recover, or seek to recover (directly or indirectly) the 22
increased cost or any part of it. 23
Maximum penalty--200 penalty units. 24
s 43 30 s 44
Fuel Subsidy
(3) However, for a licensed retailer, subsection (2) does not prevent the 1
retailer's supplier making a claim on behalf of the retailer for the subsidy for 2
the fuel under this chapter. 3
of fuel to licensed retailers 4
Sales
43.(1) A person (a "seller") who sells fuel to a licensed retailer must not 5
recover (directly or indirectly) from the retailer the part of the sale price that 6
is an amount equal to the subsidy for the sale other than by making a claim 7
on behalf of the retailer under this chapter. 8
Maximum penalty--200 penalty units. 9
(2) Unless a seller knows that a person is not a licensed retailer or that a 10
person's retailer's licence is suspended, the seller must assume the person is 11
a licensed retailer if-- 12
(a) the person produces a retailer's licence to the seller at the time of 13
or before the sale; or 14
(b) the person has previously produced a retailer's licence to the 15
seller. 16
(3) Subsections (1) and (2) do not apply if-- 17
(a) at the time of or before a sale, a person does not produce to a 18
seller the person's retailer's licence if requested to do so by the 19
seller; or 20
(b) a seller has reason to believe a licensed retailer intends to use the 21
fuel other than in selling retail fuel; or 22
(c) the holder of a retailer's licence tells a seller that the fuel is not 23
being purchased under the licence. 24
for subsidy--net sales 25
Claim
44.(1) A person who makes a net sale of fuel to a licensed retailer may, 26
on behalf of the retailer, claim from the State, and keep, the subsidy for the 27
sale. 28
(2) The claim must be made under the commissioner's guidelines. 29
s 45 31 s 48
Fuel Subsidy
for subsidy--other than net sales 1
Claim
45.(1) This section applies if-- 2
(a) a person makes a sale (other than a net sale) of fuel to a licensed 3
retailer; and 4
(b) after the sale, the retailer satisfies the person the retailer was a 5
licensed retailer at the time of the sale. 6
(2) On receipt of a written request to do so, the person must-- 7
(a) on behalf of the retailer, claim, under the commissioner's 8
guidelines, from the State the subsidy for the sale; and 9
(b) account for the subsidy to the retailer. 10
Maximum penalty for subsection (2)--200 penalty units. 11
sales by licensed retailers 12
Net
46. If a person purchases fuel under a net sale (the "first sale") and sells 13
the fuel under a net sale for this chapter or chapter 2 or 4 (the "second 14
sale"), the person is taken to have-- 15
(a) repaid the subsidy for the first sale; and 16
(b) as claimant, been paid the subsidy for the second sale. 17
sales by licensed retailers 18
Other
47.(1) If a person purchases fuel under a net sale (the "first sale") and 19
sells the fuel other than under a net sale for this chapter or chapter 2 or 4 or 20
other than as retail fuel (the "second sale"), the person must, within 7 days 21
after the second sale, repay to the commissioner the subsidy for the first 22
sale. 23
(2) At the end of the 7 days, the amount is a debt owing to the 24
commissioner. 25
use by licensed retailers 26
Non-licensed
48.(1) This section applies if a person purchases fuel under a net sale and 27
uses the fuel other than by selling it as retail fuel. 28
s 49 32 s 50
Fuel Subsidy
(2) Within 7 days after using the fuel, the retailer must repay to the 1
commissioner the amount of the subsidy for the fuel. 2
(3) At the end of the 7 days, the amount is a debt owing to the 3
commissioner. 4
sales of fuel other than under licence 5
Certain
49.(1) This section applies if, under a provision of this chapter, a licensee 6
has sold fuel and is taken to have been paid the subsidy for the fuel or is 7
required to repay to the commissioner the subsidy for fuel. 8
(2) The sale of the fuel is not permitted under the licence merely because 9
of the provision. 10
sales 11
Notional
50.(1) This section applies if-- 12
(a) a person is a licensed retailer; and 13
(b) the person is also a manufacturer or importer for fuel or 14
purchases fuel other than under a net sale for this chapter or 15
chapter 2 or 4; and 16
(c) that fuel is irrevocably allocated for sale by the retailer as retail 17
fuel; and 18
(d) the allocation is not a contravention of the person's retailer's 19
licence. 20
(2) The allocation is taken to be a net sale of that fuel under section 43(1)5 21
to a licensed retailer on the allocation. 22
5 Section 43 (Sales of fuel to licensed retailers)
s 51 33 s 55
Fuel Subsidy
ART 2--RETAILERS' LICENCES 1
P
Division 1--Applications for, and issue of, retailers' licences 2
for retailer's licence 3
Application
51.(1) An application for a licence under this part (a "retailer'slicence") 4
may be made to the commissioner in the approved form. 5
(2) The commissioner may, by written notice given to the applicant, 6
require the applicant to give the commissioner further information that is 7
necessary and reasonable to help the commissioner decide the application. 8
of application 9
Consideration
52. The commissioner must consider the application and either grant or 10
refuse to grant the application. 11
for granting application 12
Condition
53. The commissioner may grant the application only if the 13
commissioner is satisfied the applicant is, or will operate as, a retailer. 14
on application 15
Decision
54.(1) If the commissioner decides to grant the application, the 16
commissioner must promptly issue a retailer's licence to the applicant. 17
(2) If the commissioner decides to refuse to grant the application, the 18
commissioner must promptly give the applicant an information notice for 19
the decision. 20
licence becomes effective 21
When
55.(1) A retailer's licence becomes effective on the later of the 22
following-- 23
(a) the day the commissioner receives the application for the licence; 24
(b) the day decided by the commissioner and stated in the licence. 25
s 56 34 s 57
Fuel Subsidy
(2) If the licence states a day under subsection (1)(b), the commissioner 1
must give the licensee an information notice for the decision with the 2
licence. 3
of licence 4
Conditions
56.(1) A retailer's licence is subject to the following conditions-- 5
(a) the licensee must not contravene a provision of this Act; 6
(b) the licensee must sell fuel purchased under the licence only as 7
retail fuel; 8
(c) the licensee must not allow another person to use the licence or 9
the licence number to purchase fuel for someone other than the 10
licensee; 11
(d) if the licensee becomes aware that another person has used the 12
licence or the licence number to purchase fuel for someone other 13
than the licensee--the licensee must immediately give written 14
notice of that fact to the commissioner. 15
(2) The licence is also subject to the other reasonable conditions the 16
commissioner considers appropriate to give effect to this chapter. 17
(3) If the licence is subject to conditions under subsection (2), the 18
commissioner must give the licensee an information notice for the decision 19
with the licence. 20
of retailer's licence 21
Form
57.(1) A retailer's licence must be in the approved form. 22
(2) The approved form must provide for the inclusion of the following 23
particulars-- 24
(a) the licensee's name; 25
(b) the date the licence becomes effective; 26
(c) each retail site for the licence; 27
(d) an identifying number for the licence; 28
(e) the licence conditions. 29
s 58 35 s 60
Fuel Subsidy
2--Surrender and cancellation of retailers' licences 1
Division
of retailer's licence 2
Surrender
58.(1) The holder of a retailer's licence surrenders the licence by giving to 3
the commissioner-- 4
(a) written notice of the surrender; and 5
(b) the licence. 6
(2) The surrender takes effect when subsection (1) has been complied 7
with. 8
(3) If the holder of a retailer's licence ceases to be a retailer, the holder 9
must promptly surrender the licence. 10
Maximum penalty for subsection (3)--40 penalty units. 11
of retailer's licence 12
Cancellation
59. Each of the following is a ground for the cancellation of a retailer's 13
licence-- 14
(a) the commissioner believes on reasonable grounds that if the 15
licensee were now applying for the licence the application would 16
be refused; 17
(b) the licensee has contravened a condition of the licence; 18
(c) the licence was issued because of a materially false or misleading 19
representation or declaration; 20
(d) the licensee has failed to pay an amount under this Act to the 21
commissioner when it is due. 22
for cancellation 23
Procedure
60.(1) If the commissioner believes a ground exists to cancel a retailer's 24
licence (the "proposed action"), the commissioner must give the holder of 25
the licence written notice-- 26
(a) stating the proposed action; and 27
(b) stating the ground for the proposed action; and 28
s 61 36 s 61
Fuel Subsidy
(c) outlining the facts and circumstances forming the basis for the 1
commissioner's belief; and 2
(d) inviting the holder to show in writing, within a stated reasonable 3
time of at least 28 days, why the proposed action should not be 4
taken. 5
(2) If, after considering all written representations made within the stated 6
time, the commissioner still considers a ground to take the proposed action 7
exists, the commissioner may cancel the licence. 8
(3) The commissioner must promptly give an information notice for the 9
decision to cancel the licence to the licensee. 10
(4) The cancellation takes effect on the later of-- 11
(a) the day when the information notice is given to the licensee; or 12
(b) the day of effect stated in the information notice. 13
suspension pending formal cancellation procedure 14
Immediate
61.(1) This section applies if-- 15
(a) the commissioner believes a ground exists to cancel a retailer's 16
licence; and 17
(b) the commissioner believes it is necessary to immediately suspend 18
the licence until the formal cancellation procedure is completed 19
because an activity of the licensee has jeopardised, or if continued, 20
could jeopardise, the integrity of the fuel subsidy arrangements 21
established under this Act. 22
23
Example of activity for paragraph (b)--
24
The licensee has sold fuel in other than retail quantities in contravention of this
25
Act.
(2) The commissioner may immediately suspend the licence. 26
(3) The suspension takes effect immediately an information notice for the 27
decision is given to the holder of the licence. 28
(4) If, within 14 days after the commissioner suspends the licence, the 29
commissioner gives a notice required by section 60(1), the immediate 30
suspension of the licence lasts until the first to happen of the following-- 31
s 62 37 s 62
Fuel Subsidy
(a) the commissioner cancels the immediate suspension; 1
(b) a decision to cancel the licence takes effect; 2
(c) a decision is made not to cancel the licence. 3
(5) However, if the notice required by section 60(1) is not given within 4
the time mentioned in subsection (4), the immediate suspension lapses at 5
the end of the time unless the commissioner has already cancelled the 6
immediate suspension. 7
(6) While the licence is suspended it is taken to be cancelled. 8
suspension after charging with offence 9
Immediate
62.(1) This section applies if-- 10
(a) the holder of a retailer's licence is charged with an offence against 11
this Act (the "offence"); and 12
(b) the commissioner believes it is necessary immediately to suspend 13
the licence to protect the integrity of the fuel subsidy arrangements 14
established under this Act while the charge is dealt with. 15
(2) The commissioner may immediately suspend the licence. 16
(3) The suspension takes effect immediately an information notice for the 17
decision is given to the holder of the licence. 18
(4) The immediate suspension of the licence lasts until the first to happen 19
of the following-- 20
(a) the commissioner cancels the immediate suspension; 21
(b) proceedings (including appeals) about the offence are finished and 22
result in the holder being found not guilty of the offence; 23
(c) proceedings (including appeals) about the offence end and result 24
in the holder's being found guilty of the offence, and 14 days 25
elapse without the commissioner taking action to cancel the 26
licence; 27
(d) proceedings against the holder of the licence for the offence end 28
otherwise than because of the holder being found guilty, or not 29
guilty, of the offence. 30
(5) While the licence is suspended it is taken to be cancelled. 31
s 63 38 s 64
Fuel Subsidy
of cancelled retailer's licence to commissioner 1
Return
63.(1) This section applies if the commissioner has cancelled a retailer's 2
licence and given an information notice for the decision to the licensee. 3
(2) The licensee must give the licence to the commissioner within 7 days 4
after receiving the information notice. 5
Maximum penalty--40 penalty units. 6
3--General provisions about retailers' licences 7
Division
conditions of retailer's licence 8
Changing
64.(1) The commissioner may decide to change the conditions of a 9
retailer's licence, if the commissioner considers it is necessary or desirable 10
to make the change to give effect to this chapter. 11
(2) Subsection (1) does not apply to a condition imposed by 12
section 27(1).6 13
(3) If the commissioner decides to change conditions of a retailer's 14
licence under this section, the commissioner must promptly give the 15
licensee an information notice for the decision. 16
(4) The licensee must return the licence to the commissioner within 17
7 days after the information notice is given, unless the licensee has a 18
reasonable excuse. 19
Maximum penalty--40 penalty units. 20
(5) On receiving the licence, the commissioner must-- 21
(a) amend the licence in an appropriate way and return the amended 22
licence to the licensee; or 23
(b) if the commissioner does not consider it practicable to amend the 24
licence--issue another retailer's licence, incorporating the changed 25
conditions, to the licensee to replace the licence returned to the 26
commissioner. 27
(6) A change of conditions takes effect when the information notice is 28
6 Section 27 (Conditions of licence)
s 65 39 s 68
Fuel Subsidy
given to the licensee and does not depend on the licence being amended or a 1
replacement licence being issued. 2
(7) The power of the commissioner under subsection (1) includes the 3
power to add conditions. 4
must comply with licence conditions 5
Licensee
65. The holder of a retailer's licence must comply with the conditions of 6
the licence. 7
Maximum penalty--40 penalty units. 8
licence not transferable 9
Retailer's
66. A retailer's licence can not be transferred. 10
of retailer's licence 11
Duration
67. A retailer's licence continues in force until it is surrendered or 12
cancelled under this part. 13
ART 3--GENERAL 14
P
of sales to be kept 15
Records
68.(1) A person who sells fuel under a net sale (the "record keeper") 16
must keep records, complying with subsections (2) and (3). 17
Maximum penalty--40 penalty units. 18
(2) The records must include the following details for each sale of fuel by 19
the record keeper-- 20
(a) the type of fuel; 21
(b) the quantity sold; 22
(c) the purchaser's name and address; 23
s 69 40 s 69
Fuel Subsidy
(d) the purchaser's licence number; 1
(e) the place of delivery; 2
(f) the price charged per litre; 3
(g) whether or not the sale was a net sale; 4
(h) another matter prescribed under a regulation. 5
(3) The records must include the following details for each purchase of 6
fuel by the record keeper-- 7
(a) the type of fuel; 8
(b) the quantity purchased; 9
(b) the seller's name and address; 10
(c) the place of delivery; 11
(d) the price paid per litre; 12
(e) another matter prescribed under a regulation. 13
to be kept by licensed retailers 14
Records
69.(1) A licensed retailer must keep a record, complying with 15
subsection (2), of each purchase of fuel by the retailer. 16
Maximum penalty--40 penalty units. 17
(2) The record must include the following details-- 18
(a) the type of fuel; 19
(b) the quantity purchased; 20
(c) the seller's name and address; 21
(d) the price paid per litre; 22
(e) the place of delivery; 23
(f) another matter prescribed under a regulation. 24
s 70 41 s 73
Fuel Subsidy
CHAPTER 4--BULK END USERS 1
PART 1--SUBSIDY SCHEME FOR LICENSED BULK 2
END USERS 3
of ch 4 4
Purpose
70.(1) It is Parliament's intention that licensed bulk end users be entitled 5
to a subsidy for fuel purchased in Queensland by them under their licences. 6
(2) The entitlement is only gained by the procedures in this chapter. 7
or sale of fuel in Queensland 8
Purchase
71. For this chapter, fuel is purchased or sold in Queensland only if it is 9
supplied by the seller from a place in Queensland. 10
surcharge must not be recovered 11
When
72. To the extent that imposition of the surcharge increases (directly or 12
indirectly) the costs of a person who sells fuel to a licensed bulk end user, 13
the person must not recover, or seek to recover (directly or indirectly) the 14
increased cost or any part of it other than by making a claim for the subsidy 15
for the fuel under this chapter. 16
Maximum penalty--200 penalty units. 17
of fuel to licensed bulk end users 18
Sales
73.(1) A person (a "seller") who sells fuel to a licensed bulk end user 19
must not recover (directly or indirectly) from the user the part of the sale 20
price that is an amount equal to the subsidy for the sale other than by 21
making a claim on behalf of the user under this chapter. 22
Maximum penalty--200 penalty units. 23
(2) Unless a seller knows that a person is not a licensed bulk end user or 24
s 74 42 s 75
Fuel Subsidy
that the person's bulk end user's licence is suspended, the seller must 1
assume the person is a licensed bulk end user if-- 2
(a) the person produces a bulk end user's licence to the seller at the 3
time of or before the sale; or 4
(b) the person has previously produced a bulk end user's licence to 5
the seller. 6
(3) Subsections (1) and (2) do not apply if-- 7
(a) at the time of or before a sale, a person does not produce to a 8
seller the person's bulk end user's licence if requested to do so by 9
the seller; or 10
(b) a seller has reason to believe a licensed bulk end user intends to 11
sell the fuel; or 12
(c) the holder of a bulk end user's licence tells a seller that the fuel is 13
not being purchased under the licence. 14
for subsidy--net sale 15
Claim
74.(1) A person who makes a net sale of fuel to a licensed bulk end user 16
may, on behalf of the user, claim from the State, and keep, the subsidy for 17
the sale. 18
(2) A claim must be made under the commissioner's guidelines. 19
for subsidy--other than net sales 20
Claim
75.(1) This section applies if-- 21
(a) a person makes a sale (other than a net sale) of fuel to a licensed 22
bulk end user; and 23
(b) after the sale, the user satisfies the person the user was a licensed 24
bulk end user at the time of the sale. 25
(2) On receipt of a written request to do so, the person must-- 26
(a) on behalf of the user, claim, under the commissioner's guidelines, 27
from the State the subsidy for the sale; and 28
s 76 43 s 79
Fuel Subsidy
(b) account for the subsidy to the user. 1
Maximum penalty for subsection (2)--200 penalty units. 2
sales by licensed bulk end users 3
Net
76. If a person purchases fuel under a net sale (the "first sale") and sells 4
the fuel under a net sale for this chapter or chapter 2 or 3 (the "second 5
sale"), the person is taken to have-- 6
(a) repaid the subsidy for the first sale; and 7
(b) as claimant, been paid the subsidy for the second sale. 8
sales by licensed bulk end users 9
Other
77.(1) If a person purchases fuel under a net sale (the "first sale") and 10
sells the fuel other than under a net sale for this chapter or chapter 2 or 3 (the 11
"second sale"), the person must, within 7 days after the second sale, repay 12
to the commissioner the subsidy for the first sale. 13
(2) At the end of the 7 days, the amount is a debt owing to the 14
commissioner. 15
sales of fuel other than under licence 16
Certain
78.(1) This section applies if, under a provision of this chapter, a licensee 17
has sold fuel and is taken to have been paid the subsidy for the fuel or is 18
required to repay to the commissioner the subsidy for fuel. 19
(2) The sale of the fuel is not permitted under the licence merely because 20
of the provision. 21
sales 22
Notional
79.(1) This section applies if-- 23
(a) a person is a licensed bulk end user; and 24
(b) the person is also a manufacturer or importer for fuel or 25
purchases fuel other than under a net sale for this chapter or 26
chapter 2 or 3; and 27
s 80 44 s 81
Fuel Subsidy
(c) that fuel is supplied from a place in Queensland and is used for, 1
or irrevocably allocated to, the person's own use as a bulk end 2
user; and 3
(d) the use is not a contravention of the person's bulk end user's 4
licence. 5
(2) The use or allocation is taken to be a net sale of that fuel under 6
section 73(1)7 to a licensed bulk end user. 7
(3) The net sale is taken to have happened at the earlier of-- 8
(a) the person's starting to use the fuel as a bulk end user; or 9
(b) the irrevocable allocation of the fuel to the person in the person's 10
capacity as a licensed bulk end user. 11
PART 2--LICENCES FOR BULK END USERS OF 12
FUEL 13
1--Applications for, and issue of, bulk end users' licences 14
Division
for bulk end user's licence 15
Application
80.(1) An application for a licence under this part (a "bulk end user's 16
licence") may be made to the commissioner in the approved form. 17
(2) The commissioner may, by written notice given to the applicant, 18
require the applicant to give the commissioner further information that is 19
necessary and reasonable to help the commissioner decide the application. 20
of application 21
Consideration
81. The commissioner must consider the application and either grant or 22
refuse to grant the application. 23
7 Section 73 (Sale of fuel to licensed bulk end users)
s 82 45 s 83
Fuel Subsidy
of application 1
Grant
82.(1) If the applicant purchased fuel in Queensland as a bulk end user in 2
the financial year starting 1 July 1996 (the "199697 financial year") and 3
has continued to purchase fuel in Queensland as a bulk end user in the year 4
starting 1 July 1997, the commissioner must grant the application and issue 5
to the applicant a bulk end user's licence. 6
(2) For another applicant, the commissioner may grant the application 7
and issue to the applicant a bulk end user's licence only if-- 8
(a) the applicant is carrying on, or proposes to carry on, an activity 9
other than an activity causing the applicant to be, or become, an 10
off-road diesel consumer; and 11
(b) on the assumption that all relevant laws of this or any other 12
jurisdiction were complied with in relation to the sale and 13
purchase of fuel, and having regard to the information supplied by 14
the applicant and the matters mentioned in subsection (3)--it is 15
reasonable to expect that, had the applicant carried on that activity 16
in the 199697 financial year, the applicant would have been a 17
bulk end user who purchased fuel in Queensland. 18
(3) For subsection (2)(b) the following are the matters-- 19
(a) when the applicant first purchased, or proposes to purchase, fuel 20
in Queensland; 21
(b) sources of fuel for the applicant; 22
(c) when the applicant first carried on, or proposes to carry on, the 23
activity; 24
(d) the location of the activity; 25
(e) the use to which the fuel is to be put; 26
(f) the source of purchases of fuel by the applicant's competitors; 27
(g) changes in the economy; 28
(h) any other matter the commissioner considers relevant. 29
on application 30
Decision
83.(1) If the commissioner decides to grant the application, the 31
s 84 46 s 85
Fuel Subsidy
commissioner must promptly issue a bulk end user's licence to the 1
applicant. 2
(2) If the commissioner decides to refuse to grant the application, the 3
commissioner must promptly give the applicant an information notice for 4
the decision. 5
licence becomes effective 6
When
84.(1) A bulk end user's licence becomes effective on the later of the 7
following-- 8
(a) the day the commissioner receives the application for the licence; 9
(b) the day decided by the commissioner and stated in the licence. 10
(2) If the licence states a day under subsection (1)(b), the commissioner 11
must give the licensee an information notice for the decision with the 12
licence. 13
of licence 14
Conditions
85.(1) A bulk end user's licence is subject to the following conditions-- 15
(a) the licensee must not, in any financial year, purchase fuel in 16
Queensland (other than retail fuel, fuel purchased other than under 17
a net sale and fuel purchased under an off-road diesel consumer's 18
licence) under the licence in excess of the licensed quantity of fuel 19
for the licence for that year; 20
(b) the licensee must not contravene a provision of this Act; 21
(c) the licensee must not sell fuel purchased under the licence; 22
(d) the licensee must not allow another person to use the licence or 23
the licence number to purchase fuel for someone other than the 24
licensee; 25
(e) if the licensee becomes aware that another person has used the 26
licence or the licence number to purchase fuel for someone other 27
than for the licensee--the licensee must immediately give written 28
notice of that fact to the commissioner. 29
(2) The licence is also subject to the other reasonable conditions the 30
s 86 47 s 88
Fuel Subsidy
commissioner considers appropriate to give effect to this chapter. 1
(3) If the licence is subject to conditions under subsection (2), the 2
commissioner must give the licensee an information notice for the decision 3
with the licence. 4
of bulk end user's licence 5
Form
86.(1) A bulk end user's licence must be in the approved form. 6
(2) The approved form must provide for the inclusion of the following 7
particulars-- 8
(a) the licensee's name; 9
(b) the date the licence becomes effective; 10
(c) an identifying number for the licence; 11
(d) the licence conditions. 12
2--Licensed quantity of fuel for licences 13
Division
must decide licensed quantity of fuel 14
Commissioner
87.(1) This section applies if a person applies for a bulk end user's 15
licence and the commissioner decides to grant the application. 16
(2) The commissioner must, for section 88, decide the licensed quantity 17
of fuel for the first financial year for the licence. 18
(3) Subject to a decision on an appeal against the commissioner's 19
decision under chapter 6, part 4, division 2, the licensed quantity for 20
section 88 is the quantity decided by the commissioner. 21
(4) When the commissioner issues the licence, the commissioner must 22
promptly give the licensee an information notice for the decision. 23
quantities of fuel for first year of licence 24
Licensed
88.(1) If the licence is issued under section 82(1),8 the licensed quantity 25
8 Section 82 (Grant of application)
s 88 48 s 88
Fuel Subsidy
of fuel for the licence for the financial year ending 30 June 1998 is-- 1
(a) the quantity of fuel purchased in Queensland by the licensee in the 2
capacity as a bulk end user in the financial year ending 30 June 3
1997 adjusted by the indexation factor for the financial year 4
ending 30 June 1998; or 5
(b) if the licensee was a bulk end user for only part of the financial 6
year ending 30 June 1997--the larger quantity decided by the 7
commissioner having regard to the period the person was a bulk 8
end user purchasing fuel in Queensland in that financial year and 9
adjusted by the indexation factor for the financial year ending 30 10
June 1998; 11
multiplied by the proportion and then less the quantity of fuel purchased as a 12
bulk end user between 14 October 1997 and the day before the licence is 13
effective. 14
(2) If the licence is issued under section 82(2) and becomes effective in 15
the financial year ending 30 June 1998, the first licensed quantity of fuel for 16
the licence is the quantity of fuel the licensee would reasonably have been 17
expected to purchase in Queensland for the licensee's own use in the 18
financial year ending 30 June 1997 adjusted by the indexation factor for the 19
financial year ending 30 June 1998 and multiplied by the proportion and 20
then less the quantity of fuel purchased as a bulk end user between 21
14 October 1997 and the day before the licence is effective. 22
(3) If the licence is issued under section 82(2) and becomes effective in 23
another financial year, the first licensed quantity of fuel for the licence is the 24
quantity of fuel the licensee would reasonably have been expected to 25
purchase in Queensland for the licensee's own use in the financial year 26
ending 30 June 1997 adjusted for each financial year, starting with the 27
financial year ending 30 June 1998 and ending with the financial year in 28
which the licence becomes effective, by the indexation factor for the year. 29
(4) In this section-- 30
"proportion" means-- 31
(a) if the licensee was a bulk end user before 14 October 1997-- 32
260 33
365; or 34
(b) if the licensee was not a bulk end user before 14 October 1997 35
s 89 49 s 91
Fuel Subsidy
and the licence is effective before 30 June 1998-- 1
x 2
365 3
where x is the number of days from the date the licensee became 4
a bulk end user to 30 June 1998; or 5
(c) if paragraphs (a) and (b) do not apply-- 6
x 7
365 8
where x is the number of days from the effective date of the 9
licence to the following 30 June. 10
quantities of fuel for licences for subsequent financial years 11
Licensed
89. The licensed quantity of fuel for the second and subsequent years of a 12
bulk end user's licence is the licensed quantity of fuel for the first year as 13
adjusted by the indexation factors for the subsequent financial years. 14
of licensed quantity on application of licensee 15
Variation
90.(1) A licensee may apply to the commissioner for the variation of the 16
licensed quantity of fuel for the licence. 17
(2) The application must be in the approved form. 18
(3) The commissioner may, by written notice given to the licensee, 19
require the licensee to give the commissioner further information that is 20
necessary and reasonable to help the commissioner decide the application. 21
(4) Also, the commissioner may, on the commissioner's own initiative, 22
decide to vary the licensed quantity of fuel for a licence. 23
to be considered by commissioner 24
Criteria
91.(1) In deciding whether or not to vary the licensed quantity of fuel for 25
a licence, the commissioner may have regard to the following matters-- 26
(a) whether any increase in growth in the industry in which the bulk 27
end user operates is greater than the indexation factor for the 28
s 92 50 s 94
Fuel Subsidy
relevant financial year; 1
(b) whether the licensee has sold fuel purchased under a net sale; 2
(c) economic growth for Queensland; 3
(d) the extent to which seasonal and other factors have affected the 4
licensee's requirements for the use of fuel. 5
(2) Subsection (1) does not limit the matters to which the commissioner 6
may have regard in varying the licensed quantity of fuel. 7
to vary licensed quantity 8
Decision
92. After making a decision to vary the licensed quantity of fuel for a 9
licence, the commissioner must promptly give to the licensee an 10
information notice for the decision. 11
3--Surrender and cancellation of bulk end user's licence 12
Division
of bulk end user's licence 13
Surrender
93.(1) The holder of a bulk end user's licence surrenders the licence by 14
giving to the commissioner-- 15
(a) written notice of the surrender; and 16
(b) the licence. 17
(2) The surrender takes effect when subsection (1) has been complied 18
with. 19
(3) If the holder of a bulk end user's licence ceases to be a bulk end user, 20
the holder must promptly surrender the licence. 21
Maximum penalty for subsection (3)--40 penalty units. 22
of bulk end user's licence 23
Cancellation
94. Each of the following is a ground for the cancellation of a bulk end 24
user's licence-- 25
(a) the commissioner believes on reasonable grounds that if the 26
s 95 51 s 95
Fuel Subsidy
licensee were now applying for the licence the application would 1
be refused; 2
(b) the licensee has contravened a condition of the licence; 3
(c) the licence was issued because of a materially false or misleading 4
representation or declaration; 5
(d) the licensed quantity of fuel decided by the commissioner for the 6
licence was decided on a materially false or misleading 7
representation or declaration; 8
(e) the licensee has failed to pay an amount under this Act to the 9
commissioner when it is due. 10
for cancellation 11
Procedure
95.(1) If the commissioner believes a ground exists to cancel a bulk end 12
user's licence (the "proposed action"), the commissioner must give the 13
holder of the licence written notice-- 14
(a) stating the proposed action; and 15
(b) stating the ground for the proposed action; and 16
(c) outlining the facts and circumstances forming the basis for the 17
commissioner's belief; and 18
(d) inviting the holder to show in writing, within a stated reasonable 19
time of at least 28 days, why the proposed action should not be 20
taken. 21
(2) If, after considering all written representations made within the stated 22
time, the commissioner still considers a ground to take the proposed action 23
exists, the commissioner may cancel the licence. 24
(3) The commissioner must promptly give an information notice for the 25
decision to cancel the licence to the licensee. 26
(4) The cancellation takes effect on the later of-- 27
(a) the day when the information notice is given to the licensee; or 28
(b) the day of effect stated in the information notice. 29
s 96 52 s 97
Fuel Subsidy
suspension pending formal cancellation procedure 1
Immediate
96.(1) This section applies if-- 2
(a) the commissioner believes a ground exists to cancel a bulk end 3
user's licence; and 4
(b) the commissioner believes it is necessary to immediately suspend 5
the licence until the formal cancellation procedure is completed 6
because an activity of the licensee has jeopardised, or if continued, 7
could jeopardise, the integrity of the fuel subsidy arrangements 8
established under this Act. 9
10
Example of activity for paragraph (b)--
11
The licensee has sold fuel in contravention of this Act.
(2) The commissioner may immediately suspend the licence. 12
(3) The suspension takes effect immediately an information notice for the 13
decision is given to the holder of the licence. 14
(4) If, within 14 days after the commissioner suspends the licence, the 15
commissioner gives the notice required by section 95(1), the immediate 16
suspension of the licence lasts until the first to happen of the following-- 17
(a) the commissioner cancels the immediate suspension; 18
(b) a decision to cancel the licence takes effect; 19
(c) a decision is made not to cancel the licence. 20
(5) However, if the notice required by section 95(1) is not given within 21
the time mentioned in subsection (4), the immediate suspension lapses at 22
the end of the time unless the commissioner has already cancelled the 23
immediate suspension. 24
(6) While the licence is suspended it is taken to be cancelled. 25
suspension after charging with offence 26
Immediate
97.(1) This section applies if-- 27
(a) the holder of a bulk end user's licence is charged with an offence 28
against this Act (the "offence"); and 29
(b) the commissioner believes it is necessary immediately to suspend 30
the licence to protect the integrity of the fuel subsidy arrangements 31
s 98 53 s 98
Fuel Subsidy
established under this Act while the charge is dealt with. 1
2
Example of activity for paragraph (b)--
3
The licensee has sold fuel in contravention of this Act.
(2) The commissioner may immediately suspend the licence. 4
(3) The suspension takes effect immediately an information notice for the 5
decision is given to the holder of the licence. 6
(4) The immediate suspension of the licence lasts until the first to happen 7
of the following-- 8
(a) the commissioner cancels the immediate suspension; 9
(b) proceedings (including appeals) about the offence are finished and 10
result in the holder being found not guilty of the offence; 11
(c) proceedings (including appeals) about the offence end and result 12
in the holder's being found guilty of the offence, and 14 days 13
elapse without the commissioner taking action to cancel the 14
licence; 15
(d) proceedings against the holder of the licence for the offence end 16
otherwise than because of the holder being found guilty, or not 17
guilty, of the offence. 18
(5) While the licence is suspended it is taken to be cancelled. 19
of cancelled bulk end user's licence to commissioner 20
Return
98.(1) This section applies if the commissioner has cancelled a bulk end 21
user's licence and given an information notice for the decision to the 22
licensee. 23
(2) The licensee must give the licence to the commissioner within 7 days 24
of receiving the information notice. 25
Maximum penalty--40 penalty units. 26
s 99 54 s 100
Fuel Subsidy
Division 4--General provisions about bulk end users' licences 1
conditions of bulk end user's licence 2
Changing
99.(1) The commissioner may decide to change the conditions of a bulk 3
end user's licence, if the commissioner considers it is necessary or desirable 4
to make the change to give effect to this chapter. 5
(2) Subsection (1) does not apply to a condition imposed by 6
section 27(1).9 7
(3) If the commissioner decides to change conditions of a bulk end user's 8
licence under this section, the commissioner must promptly give the 9
licensee an information notice for the decision. 10
(4) The licensee must return the licence to the commissioner within 11
7 days after the information notice is given, unless the licensee has a 12
reasonable excuse. 13
Maximum penalty--40 penalty units. 14
(5) On receiving the licence, the commissioner must-- 15
(a) amend the licence in an appropriate way and return the amended 16
licence to the licensee; or 17
(b) if the commissioner does not consider it practicable to amend the 18
licence--issue another bulk end user's licence, incorporating the 19
changed conditions, to the licensee to replace the licence returned 20
to the commissioner. 21
(6) A change of conditions takes effect when the information notice is 22
given to the licensee and does not depend on the licence being amended or a 23
replacement licence being issued. 24
(7) The power of the commissioner under subsection (1) includes the 25
power to add conditions. 26
must comply with licence conditions 27
Licensee
100. The holder of a bulk end user's licence must comply with the 28
9 Section 27 (Conditions of licence)
s 101 55 s 104
Fuel Subsidy
conditions of the licence. 1
Maximum penalty--200 penalty units. 2
end user's licence not transferable 3
Bulk
101. A bulk end user's licence can not be transferred. 4
of bulk end user's licence 5
Duration
102. A bulk end user's licence continues in force until it is surrendered or 6
cancelled under this part. 7
by licensed bulk end users 8
Returns
103.(1) On or before 31 July in each year (the "return date"), a licensed 9
bulk end user must give the commissioner a return if the licensee held a 10
bulk end user's licence in the year ending on the previous 30 June. 11
(2) The return must be in the approved form. 12
(3) Promptly after receiving the return, the commissioner must give 13
written notice to the licensee of the licensed quantity of fuel for the current 14
financial year. 15
(4) Until the licensee receives the notice, the licensee may assume the 16
licensed quantity for the licence for the current financial year is the same as 17
the licensed quantity for the previous financial year. 18
(5) If a licensed bulk end user does not give the commissioner a return 19
for a licence under subsection (1), the licence is automatically cancelled the 20
day after the return date. 21
ART 3--GENERAL 22
P
of sales to be kept 23
Records
104.(1) A person who sells fuel under a net sale (the "record keeper") 24
must keep records, complying with subsections (2) and (3). 25
s 105 56 s 105
Fuel Subsidy
Maximum penalty--40 penalty units. 1
(2) The records must include the following details for each sale of fuel by 2
the record keeper-- 3
(a) the type of fuel; 4
(b) the quantity sold; 5
(c) the purchaser's name and address; 6
(d) the purchaser's licence number; 7
(e) the place of delivery; 8
(f) the price charged per litre; 9
(g) whether or not the sale was a net sale; 10
(h) for a net sale--the place in Queensland from which the fuel was 11
supplied by the record keeper; 12
(i) another matter prescribed under a regulation. 13
(3) The records must include the following details for each purchase of 14
fuel by the record keeper-- 15
(a) the type of fuel; 16
(b) the quantity purchased; 17
(b) the seller's name and address; 18
(c) the place of delivery; 19
(d) the price paid per litre; 20
(e) another matter prescribed under a regulation. 21
to be kept by licensed bulk end users 22
Records
105.(1) A licensed bulk end user must keep a record, complying with 23
subsection (2), of each purchase of fuel under the licence by the user. 24
Maximum penalty--40 penalty units. 25
(2) The record must include the following details-- 26
(a) the type of fuel; 27
(b) the quantity purchased; 28
s 106 57 s 108
Fuel Subsidy
(c) the seller's name and address; 1
(d) the price paid per litre; 2
(e) the place of delivery; 3
(f) another matter prescribed under a regulation. 4
CHAPTER 5--REGISTERED PERSONS 5
to be registered 6
Claimants
106. Despite any other provision of this Act, before making a claim for a 7
payment of a subsidy a person must be registered under this chapter or have 8
applied for registration under this chapter. 9
for registration 10
Application
107.(1) An application for registration must be made to the 11
commissioner in the approved form. 12
(2) If the commissioner is satisfied the applicant is, or is likely to be, 13
entitled to make a claim for payment of a subsidy, the commissioner must 14
register the applicant and give the applicant a certificate of registration in the 15
approved form. 16
terms of contract for sale of fuel by manufacturer or importer 17
Implied
108.(1) In any contract for the sale of fuel (other than under a net sale for 18
chapter 2, 3 or 4) entered into between a manufacturer or importer as a seller 19
and a registered person, it is implied as a term of the contract that the 20
amount of the sale price equal to the subsidy for the sale is not payable 21
earlier than the fifth business day of the month after the sale price would 22
otherwise become payable. 23
(2) However, subsection (1) does not apply if the parties to the contract 24
agree to terms giving the purchaser at least the same economic benefit as the 25
implied term. 26
s 109 58 s 110
Fuel Subsidy
(3) The commissioner may, on the commissioner's own initiative or on 1
the request of 1 of the parties, decide whether or not the agreed terms give 2
the purchaser at least the same economic benefit as the implied term. 3
(4) On making a decision, the commissioner must give to the parties an 4
information notice. 5
(5) If the commissioner decides the agreed terms do not give the 6
purchaser at least the same economic benefit as the implied term, the 7
implied term is effective from the time the commissioner gives the 8
information notice. 9
(6) The commissioner's decision has effect subject only to an appeal 10
under this Act. 11
HAPTER 6--ENFORCEMENT AND APPEALS 12
C
PART 1--INVESTIGATION AND ENFORCEMENT 13
1--Authorised persons 14
Division
of authorised person 15
Functions
109. An authorised person has the function of conducting investigations 16
and inspections to monitor and enforce compliance with this Act. 17
person subject to commissioner's directions 18
Authorised
110. An authorised person is subject to the commissioner's directions in 19
exercising powers of an authorised person. 20
s 111 59 s 114
Fuel Subsidy
of authorised persons 1
Powers
111. For this Act, an authorised person has the powers given to the 2
person under this Act. 3
on powers of authorised person 4
Limitation
112. The powers of an authorised person may be limited-- 5
(a) under a regulation; or 6
(b) under a condition of appointment; or 7
(c) by written notice given by the commissioner to the authorised 8
person. 9
Division 2--Appointment of authorised persons and other matters 10
of authorised persons 11
Appointment
113. The commissioner may appoint as an authorised person an 12
appropriately qualified officer or employee of the department or an 13
appropriately qualified officer of another State or the Commonwealth. 14
person's appointment conditions 15
Authorised
114.(1) An authorised person holds office on the conditions stated in the 16
instrument of appointment. 17
(2) An authorised person-- 18
(a) if the appointment provides for a term of appointment--ceases 19
holding office at the end of the term; and 20
(b) may resign by signed notice given to the commissioner; and 21
(c) if the conditions of appointment provide--ceases holding office 22
as an authorised person on ceasing to hold another office stated in 23
the appointment conditions (the "main office"). 24
(3) However, an authorised person who is an officer of the public service 25
of the State may not resign from the office of authorised person (the 26
s 115 60 s 116
Fuel Subsidy
"secondary office") if a term of the authorised person's employment to the 1
main office requires the authorised person to hold the secondary office. 2
person's identity card 3
Authorised
115.(1) The commissioner must give an identity card to each authorised 4
person. 5
(2) The identity card must-- 6
(a) contain a recent photograph of the authorised person; and 7
(b) be signed by the authorised person; and 8
(c) identify the person as an authorised person for this Act; and 9
(d) include an expiry date; and 10
(e) be signed by the commissioner or by a person acting under the 11
authority of the commissioner. 12
(3) A person who ceases to be an authorised person must return the 13
person's identity card to the commissioner within 7 days after the person 14
ceases to be an authorised person, unless the person has a reasonable 15
excuse. 16
Maximum penalty--40 penalty units. 17
of authorised person's identity card 18
Display
116.(1) An authorised person may exercise a power in relation to 19
someone else (the "other person") only if the authorised person-- 20
(a) first produces the authorised person's identity card for the other 21
person's inspection; or 22
(b) has the identity card displayed so it is clearly visible to the other 23
person. 24
(2) However, if for any reason it is not practicable to comply with 25
subsection (1) before exercising the power, the authorised person must 26
produce the identity card for the other person's inspection at the first 27
reasonable opportunity. 28
s 117 61 s 119
Fuel Subsidy
Division 3--Powers of authorised persons 1
Subdivision 1--Power to enter places 2
without consent or warrant 3
Entry
117.(1) For performing the functions and exercising the powers of an 4
authorised person, an authorised person may, without the occupier's 5
consent or a warrant, at any time, enter-- 6
(a) a public place; or 7
(b) a fuel subsidy place, unless the place is or is located in a dwelling 8
house; or 9
(c) the land around a fuel subsidy place to ask its occupier for consent 10
to enter the place. 11
(2) However, an authorised person may exercise the person's power of 12
entry under subsection (1)(b) only if the person has first made a reasonable 13
attempt to obtain the occupier's consent under subdivision 2. 14
with consent or warrant 15
Entry
118. Unless an authorised person is authorised to enter a place under 16
section 117, an authorised person may enter a place, to perform the 17
functions and exercise the powers of an authorised person, only if-- 18
(a) its occupier consents to the entry; or 19
(b) the entry is authorised by a warrant. 20
2--Consents and warrants for entry 21
Subdivision
to entry 22
Consent
119.(1) This section applies if an authorised person intends to ask an 23
occupier of a place to consent to the authorised person or another authorised 24
s 120 62 s 120
Fuel Subsidy
person entering the place.10 1
(2) Before asking for the consent, the authorised person must tell the 2
occupier-- 3
(a) the purpose of the entry; and 4
(b) that the occupier is not required to consent. 5
(3) If the consent is given, the authorised person may ask the occupier to 6
sign an acknowledgment of the consent (a "consent acknowledgment"). 7
(4) The acknowledgment must state-- 8
(a) the occupier was told-- 9
(i) the purpose of the entry; and 10
(ii) that the occupier is not required to consent; and 11
(b) the purpose of the entry; and 12
(c) the occupier gives the authorised person consent to enter the place 13
and exercise powers under this part; and 14
(d) the time and date the consent was given. 15
(5) If the occupier signs a consent acknowledgment, the authorised 16
person must promptly give a copy to the occupier. 17
of consent 18
Evidence
120.(1) Subsection (2) applies if-- 19
(a) an issue arises in a court proceeding whether the occupier of a 20
place consented to an authorised person entering the place under 21
this part; and 22
(b) a consent acknowledgment is not produced in evidence for the 23
entry; and 24
(c) it is not proved the occupier consented to the entry. 25
(2) The court may presume the occupier did not consent. 26
10 This section does not apply if entry is authorised by section 117 or 118(b).
s 121 63 s 123
Fuel Subsidy
for warrant 1
Application
121.(1) An authorised person may apply to a magistrate for a warrant for 2
a place. 3
(2) The application must be sworn and state the grounds on which the 4
warrant is sought. 5
(3) The magistrate may refuse to consider the application until the 6
authorised person gives the magistrate all the information the magistrate 7
requires about the application in the way the magistrate requires. 8
9
Example--
10
The magistrate may require additional information supporting the application to be
11
given by statutory declaration.
of warrant 12
Issue
122.(1) The magistrate may issue a warrant only if the magistrate is 13
satisfied there are reasonable grounds for suspecting-- 14
(a) there is a particular thing or activity (the "evidence") that may 15
provide evidence of an offence against this Act; and 16
(b) the evidence is at the place, or may be at the place within the next 17
7 days. 18
(2) The warrant must state-- 19
(a) that a stated authorised person may, with necessary and 20
reasonable help and force, enter the place and exercise the 21
authorised person's powers under this part; and 22
(b) the offence for which the warrant is sought; and 23
(c) the evidence that may be seized under the warrant; and 24
(d) the hours of the day or night when the place may be entered; and 25
(e) the date, within 14 days after the warrant's issue, the warrant 26
ends. 27
warrants 28
Special
123.(1) An authorised person may apply for a warrant (a "special 29
s 123 64 s 123
Fuel Subsidy
warrant") by phone, fax, radio or another form of communication if the 1
authorised person considers it necessary because of-- 2
(a) urgent circumstances; or 3
(b) other special circumstances, including, for example, the 4
authorised person's remote location. 5
(2) Before applying for the warrant, the authorised person must prepare 6
an application stating the grounds on which the warrant is sought. 7
(3) The authorised person may apply for the warrant before the 8
application is sworn. 9
(4) After issuing the warrant, the magistrate must promptly fax a copy to 10
the authorised person if it is reasonably practicable to fax the copy. 11
(5) If it is not reasonably practicable to fax a copy to the authorised 12
person-- 13
(a) the magistrate must tell the authorised person-- 14
(i) what the terms of the warrant are; and 15
(ii) the date and time the warrant was issued; and 16
(b) the authorised person must complete a form of warrant (a 17
"warrant form") and write on it-- 18
(i) the magistrate's name; and 19
(ii) the date and time the magistrate issued the warrant; and 20
(iii) the terms of the warrant. 21
(6) The facsimile warrant, or the warrant form properly completed by the 22
authorised person, authorises the entry and the exercise of the other powers 23
stated in the warrant issued by the magistrate. 24
(7) The authorised person must, at the first reasonable opportunity, send 25
to the magistrate-- 26
(a) the sworn application; and 27
(b) if the authorised person completed a warrant form--the 28
completed warrant form. 29
(8) On receiving the documents, the magistrate must attach them to the 30
warrant. 31
s 124 65 s 125
Fuel Subsidy
about special warrants 1
Evidence
124.(1) Subsection (2) applies if-- 2
(a) an issue arises in a court proceeding whether a power exercised 3
by an authorised person was not authorised by a special warrant; 4
and 5
(b) the warrant is not produced in evidence. 6
(2) The court must presume the exercise of the power was not authorised 7
by a special warrant, unless the contrary is proved. 8
3--General powers 9
Subdivision
powers after entering places 10
General
125.(1) This section applies to an authorised person who enters a place. 11
(2) However, if an authorised person enters a place to get the occupier's 12
consent to enter premises, this section applies to the authorised person only 13
if the consent is given or the entry is otherwise authorised. 14
(3) For monitoring or enforcing compliance with this Act, the authorised 15
person may-- 16
(a) search any part of the place; or 17
(b) inspect, measure, test, photograph or film any part of the place or 18
anything at the place; or 19
(c) take a thing, or a sample of or from a thing, at the place for 20
analysis or testing; or 21
(d) copy a document at the place; or 22
(e) for a fuel subsidy place--access, electronically or in another way, 23
a system used at the place, for the purposes of a fuel subsidy 24
entity, for the operation of the subsidy arrangements established 25
under this Act, including for administrative purposes related to the 26
operation of the subsidy arrangements established under this Act; 27
or 28
(f) take into or onto the place any persons, equipment and materials 29
the authorised person reasonably requires for exercising a power 30
s 126 66 s 127
Fuel Subsidy
under this part; or 1
(g) require the occupier of the place, or a person at the place, to give 2
the authorised person reasonable help to exercise the authorised 3
person's powers under paragraphs (a) to (f); or 4
(h) require the occupier of the place, or a person at the place, to give 5
the authorised person information to help the authorised person 6
ascertain whether this Act is being complied with. 7
(4) When making a requirement mentioned in subsection (3)(g) or (h), 8
the authorised person must warn the person it is an offence to fail to comply 9
with the requirement, unless the person has a reasonable excuse. 10
to help authorised person 11
Failure
126.(1) A person required to give reasonable help under 12
section 125(3)(g) must comply with the requirement, unless the person has 13
a reasonable excuse. 14
Maximum penalty--40 penalty units. 15
(2) If the requirement is to be complied with by the person giving 16
information, or producing a document (other than a document required to be 17
kept by the person under this Act), it is a reasonable excuse for the person to 18
fail to comply with the requirement, if complying with the requirement 19
might tend to incriminate the person. 20
to give information 21
Failure
127.(1) A person of whom a requirement is made under 22
section 125(3)(h) must comply with the requirement, unless the person has 23
a reasonable excuse. 24
Maximum penalty--40 penalty units. 25
(2) It is a reasonable excuse for the person to fail to comply with the 26
requirement if complying with the requirement might tend to incriminate the 27
person. 28
s 128 67 s 129
Fuel Subsidy
of police officers 1
Role
128.(1) An authorised person may ask a police officer to help the 2
authorised person in the exercise of a power under this part. 3
(2) The police officer must give the authorised person the reasonable help 4
the authorised person requires, if it is practicable to give the help. 5
(3) Before the police officer helps the authorised person to exercise the 6
power, the authorised person must explain the power to the police officer. 7
(4) The police officer has, while helping the authorised person, the same 8
powers and protections under this Act as the authorised person has. 9
4--Vehicles transporting fuel 10
Subdivision
vehicle requiring fuel transport record 11
Stopping
129.(1) This section applies if an authorised person suspects on 12
reasonable grounds, or is aware, that-- 13
(a) fuel is being transported on a vehicle; and 14
(b) the driver of the vehicle is required under this Act to carry a fuel 15
transport record for the fuel. 16
(2) For helping the authorised person to exercise the powers of an 17
authorised person under this part, a police officer may-- 18
(a) if the vehicle is moving--ask or signal the driver of the vehicle to 19
stop the vehicle; and 20
(b) whether or not the vehicle is moving--ask the driver to drive the 21
vehicle to a convenient place within a reasonable distance to allow 22
the authorised person to exercise the person's powers under this 23
part. 24
(3) The driver must comply with the police officer's request or signal 25
unless the driver has a reasonable excuse for not complying. 26
Maximum penalty--40 penalty units. 27
(4) If the vehicle is stopped, the authorised person may direct the 28
driver-- 29
s 130 68 s 130
Fuel Subsidy
(a) not to move the vehicle until the authorised person has exercised 1
the authorised person's powers under this Act; or 2
(b) to move the vehicle to, and keep it at, a stated reasonable place to 3
allow the authorised person to exercise the authorised person's 4
powers under this Act. 5
(5) The driver of the vehicle must comply with the authorised person's 6
direction under subsection (4) unless the driver has a reasonable excuse for 7
not complying. 8
Maximum penalty--40 penalty units. 9
(6) For the application of section 143, 11 a requirement of the authorised 10
person for the driver to produce the fuel transport record immediately is 11
taken to be a requirement for the production of the record at a reasonable 12
time and place. 13
of authorised person's powers for vehicle 14
Exercise
130.(1) This section applies if-- 15
(a) the driver of a vehicle is required under this Act to carry a fuel 16
transport record; and 17
(b) under section 143, an authorised person requires the driver to 18
produce the fuel transport record to the authorised person for 19
inspection; and 20
(c) either of the following happens-- 21
(i) the driver does not comply with the requirement; 22
(ii) the driver produces a document purporting to be a fuel 23
transport record for inspection, but the authorised person 24
suspects on reasonable grounds that the document does not 25
comply with the requirements of this Act for a fuel transport 26
record. 27
(2) For the exercise by the authorised person of the authorised person's 28
powers under this part-- 29
(a) the place where the vehicle is stopped is taken to be a fuel subsidy 30
11 Section 143 (Power to require production of documents)
s 131 69 s 132
Fuel Subsidy
place; and 1
(b) the authorised person is taken to have lawfully entered the place 2
under this part. 3
(3) To avoid doubt, it is declared that-- 4
(a) for the exercise of the authorised person's powers under this part 5
in relation to a place, the place includes any part of the vehicle and 6
anything being transported on the vehicle; and 7
(b) for the exercise of the authorised person's power to seize a thing 8
under this part, a thing that may be seized may include either or 9
both of the following-- 10
(i) fuel being transported on the vehicle; 11
(ii) the vehicle. 12
5--Power to seize evidence 13
Subdivision
evidence 14
Seizing
131. An authorised person who enters a place under this part may 15
seize-- 16
(a) the evidence for which a warrant was issued; or 17
(b) a thing the authorised person reasonably believes-- 18
(i) to be evidence of an offence against this Act; or 19
(ii) to have been used to commit an offence against this Act or to 20
be the subject of an offence against this Act (whether or not 21
the thing is also evidence of the offence); or 22
(iii) it is necessary to seize, in order to prevent the thing from 23
being used to commit an offence against this Act. 24
seized things 25
Securing
132. Having seized a thing, an authorised person may-- 26
(a) move the thing from the place where it was seized (the "place of 27
seizure"); or 28
s 133 70 s 134
Fuel Subsidy
(b) leave the thing at the place of seizure but take reasonable action to 1
restrict access to it. 2
3
Example of restricting access to a thing--
4
1. Sealing a thing and marking it to show access to it is restricted.
5
2. Sealing the entrance to a room where the seized thing is situated and marking it
6
to show access to it is restricted.
with seized things 7
Tampering
133. If an authorised person restricts access to a seized thing, a person 8
must not tamper, or attempt to tamper, with the thing, or something 9
restricting access to the thing, without an authorised person's approval. 10
Maximum penalty--40 penalty units. 11
to support seizure 12
Powers
134.(1) To enable a thing to be seized, an authorised person may require 13
the person in control of it-- 14
(a) to take it to a stated reasonable place by a stated reasonable time; 15
and 16
(b) if necessary, to remain in control of it at the stated place for a 17
reasonable time. 18
(2) The requirement-- 19
(a) must be made by notice in the approved form; or 20
(b) if for any reason it is not practicable to give the notice, may be 21
made orally and confirmed by notice in the approved form as 22
soon as practicable. 23
(3) A person of whom a requirement is made must comply with the 24
requirement, unless the person has a reasonable excuse. 25
Maximum penalty--40 penalty units. 26
(4) A further requirement may be made under this section about the same 27
thing if it is necessary and reasonable to make the further requirement. 28
s 135 71 s 136
Fuel Subsidy
for seized things 1
Receipt
135.(1) As soon as practicable after an authorised person seizes a thing, 2
the authorised person must give a receipt for it to the person from whom it 3
was seized. 4
(2) However, if for any reason it is not practicable to comply with 5
subsection (1), the authorised person must leave the receipt at the place of 6
seizure in a conspicuous position and in a reasonably secure way. 7
(3) The receipt must describe generally each thing seized and its 8
condition. 9
(4) This section does not apply to a thing if it is impracticable or would 10
be unreasonable to give the receipt (given the thing's nature, condition and 11
value). 12
of seized things 13
Forfeiture
136.(1) A seized thing is forfeited to the commissioner if the authorised 14
person who seized the thing-- 15
(a) can not find its owner, after making reasonable inquiries; or 16
(b) can not return it to its owner, after making reasonable efforts; or 17
(c) reasonably believes it is necessary to retain the thing to prevent it 18
being used to commit an offence against this Act. 19
(2) In applying subsection (1)-- 20
(a) subsection (1)(a) does not require the authorised person to make 21
inquiries if it would be unreasonable to make inquiries to find the 22
owner; and 23
(b) subsection (1)(b) does not require the authorised person to make 24
efforts if it would be unreasonable to make efforts to return the 25
thing to its owner. 26
(3) If the authorised person decides to forfeit a thing under 27
subsection (1)(c), the authorised person must promptly give the owner an 28
information notice for the decision. 29
(4) Subsection (3) does not apply if-- 30
(a) the authorised person can not find the owner, after making 31
s 137 72 s 137
Fuel Subsidy
reasonable inquiries; or 1
(b) it is impracticable or would be unreasonable to give the notice. 2
(5) Regard must be had to a thing's nature, condition and value-- 3
(a) in deciding-- 4
(i) whether it is reasonable to make inquiries or efforts; and 5
(ii) if making inquiries or efforts--what inquiries or efforts are 6
reasonable; or 7
(b) in deciding whether it would be unreasonable to give notice about 8
a thing. 9
(6) This section does not apply to fuel the commissioner sells under 10
section 137. 11
of seized fuel 12
Sale
137.(1) This section applies to fuel if an authorised person seizes the fuel 13
under this subdivision, and-- 14
(a) the authorised person reasonably believes that it is not practicable 15
to return the fuel to the owner of the fuel, including, for example, 16
because the fuel was seized to prevent it from being used to 17
commit an offence against this Act; but 18
(b) the authorised person also reasonably believes that it is not 19
practicable for the commissioner to retain the fuel under the 20
commissioner's control until it can be returned to its owner, 21
including, for example, because the fuel will evaporate or 22
deteriorate. 23
(2) The commissioner may sell the fuel and-- 24
(a) account to the owner for the proceeds of the sale as soon as 25
practicable; or 26
(b) if the authorised person reasonably believes the fuel was used to 27
commit an offence or was the subject of an offence--retain the 28
proceeds. 29
(3) If the commissioner is required to account to the owner under 30
subsection (2)(a), but the commissioner can not find the owner after making 31
s 138 73 s 140
Fuel Subsidy
reasonable inquiries, or can not return the proceeds to the owner, after 1
making reasonable efforts, the proceeds are forfeited to the commissioner. 2
of seized things 3
Return
138.(1) If a seized thing has not been forfeited, the authorised person 4
must return it to its owner-- 5
(a) at the end of 6 months; or 6
(b) if a proceeding for an offence involving the thing is started within 7
6 months--at the end of the proceeding and any appeal from the 8
proceeding. 9
(2) Despite subsection (1), unless the thing has been forfeited, the 10
authorised person must promptly return a thing seized as evidence to its 11
owner if the authorised person stops being satisfied its continued retention 12
as evidence is necessary. 13
(3) If proceeds for fuel seized have not been forfeited, the commissioner 14
must return the proceeds to the owner of the proceeds-- 15
(a) at the end of 6 moths after the fuel was seized; or 16
(b) if a proceeding for an offence involving the fuel is started within 17
6 moths after the fuel was seized--at the end of the proceeding 18
and any appeal from the proceeding. 19
to seized things 20
Access
139.(1) Until a seized thing is forfeited or returned, an authorised person 21
must allow its owner to inspect it and, if it is a document, to copy it. 22
(2) Subsection (1) does not apply if it is impracticable or would be 23
unreasonable to allow the inspection or copying. 24
Subdivision 6--Power to obtain information 25
to require name and address 26
Power
140.(1) This section applies if-- 27
s 141 74 s 142
Fuel Subsidy
(a) an authorised person finds a person committing an offence 1
against this Act; or 2
(b) an authorised person finds a person in circumstances that lead, or 3
has information that leads, the authorised person to reasonably 4
suspect the person has just committed an offence against this Act. 5
(2) The authorised person may require the person to state the person's 6
name and residential address. 7
(3) When making the requirement, the authorised person must warn the 8
person it is an offence to fail to state the person's name or residential 9
address, unless the person has a reasonable excuse. 10
(4) The authorised person may require the person to give evidence of the 11
correctness of the stated name or residential address if the authorised person 12
reasonably suspects the stated name or address is false. 13
(5) Without limiting section 128,12 an authorised person may ask a police 14
officer to help with the enforcement of this section. 15
(6) A requirement under subsection (2) or (4) is called a "personal 16
details requirement". 17
to give name or address 18
Failure
141.(1) A person of whom a personal details requirement is made must 19
comply with the requirement, unless the person has a reasonable excuse. 20
Maximum penalty--40 penalty units. 21
(2) A person does not commit an offence against subsection (1) if-- 22
(a) the person was required to state the person's name and residential 23
address by an authorised person who suspected the person had 24
committed an offence against this Act; and 25
(b) the person is not proved to have committed the offence. 26
police officer may take for failure to give name and address 27
Steps
142. A police officer may take the following steps if a person fails to 28
12 Section 128 (Role of police officers)
s 143 75 s 143
Fuel Subsidy
comply with a personal details requirement-- 1
(a) the police officer may ask the person whether the person has a 2
reasonable excuse for not complying with the requirement; 3
(b) if the person gives an excuse, the police officer may ask for 4
details or further details of the excuse; 5
(c) if the person does not answer the question or gives an excuse the 6
police officer reasonably believes is not a reasonable excuse, the 7
officer may-- 8
(i) tell the person that the officer is considering arresting the 9
person for failing to comply with the requirement; and 10
(ii) require the person to state the person's name and residential 11
address (or, if the person has no residential address, an 12
address at which the person can most likely be contacted); 13
and 14
(iii) if the officer reasonably suspects a stated name or address is 15
false--require the person to give evidence of the correctness 16
of the stated name or address; 17
(d) the police officer may arrest the person without a warrant if the 18
officer reasonably believes-- 19
(i) the person has not complied with a requirement of the officer 20
under paragraph (c)(ii) or (iii); and 21
(ii) proceedings by way of complaint and summons against the 22
person for an offence against section 141 would be 23
ineffective. 24
to require production of documents 25
Power
143.(1) An authorised person may require a person to make available for 26
inspection by an authorised person, or produce to the authorised person for 27
inspection, at a reasonable time and place nominated by the authorised 28
person-- 29
(a) a document issued to the person under this Act; or 30
(b) a document required to be kept by the person under this Act. 31
(2) The authorised person may keep the document to copy it. 32
s 144 76 s 146
Fuel Subsidy
(3) If the authorised person copies the document, or an entry in the 1
document, the authorised person may require the person responsible for 2
keeping the document to certify the copy as a true copy of the document or 3
entry. 4
(4) The authorised person must return the document to the person as 5
soon as practicable after copying it. 6
(5) However, if a requirement (a "document certification 7
requirement") is made of a person under subsection (3), the authorised 8
person may keep the document until the person complies with the 9
requirement. 10
(6) A requirement under subsection (1) is called a "document 11
production requirement". 12
to produce document 13
Failure
144.(1) A person of whom a document production requirement is made 14
must comply with the requirement, unless the person has a reasonable 15
excuse. 16
Maximum penalty--40 penalty units. 17
(2) It is a reasonable excuse for a person not to comply with a document 18
production requirement if complying with the requirement might tend to 19
incriminate the person. 20
to certify copy of document 21
Failure
145. A person of whom a document certification requirement is made 22
must comply with the requirement, unless the person has a reasonable 23
excuse. 24
Maximum penalty--40 penalty units. 25
to require attendance of persons 26
Power
146.(1) An authorised person may require a person, or an executive 27
officer of a corporation, of whom a document production requirement has 28
been made to attend before the authorised person to answer questions or 29
give information about the document to which the document production 30
s 147 77 s 147
Fuel Subsidy
requirement relates. 1
(2) An authorised person may require any of the following persons to 2
attend before the authorised person to answer questions or give information 3
about the operation, with respect to a fuel subsidy entity, of the subsidy 4
arrangements established under this Act-- 5
(a) the fuel subsidy entity or, if the entity is a corporation, an 6
executive officer of the entity; 7
(b) a person employed by the entity; 8
(c) an agent of the entity or, if the agent is a corporation, an executive 9
officer of the agent; 10
(d) an employee of an agent mentioned in paragraph (c); 11
(e) another person associated with the operation or management of 12
the operations of-- 13
(i) the entity; or 14
(ii) an agent mentioned in paragraph (c). 15
(3) A requirement made of a person under this section must-- 16
(a) be made by written notice given to the person; and 17
(b) state a reasonable time and place for the person's attendance. 18
(4) When making the requirement, the authorised person must warn the 19
person it is an offence to fail to comply with the requirement, unless the 20
person has a reasonable excuse. 21
to comply with requirement about attendance 22
Failure
147.(1) A person of whom a requirement is made under section 146 23
must not, unless the person has a reasonable excuse-- 24
(a) fail to attend before the authorised person at the time and place 25
stated in the notice imposing the requirement; or 26
(b) when attending before the authorised person-- 27
(i) fail to comply with a requirement to answer a question or 28
give information; or 29
(ii) state anything the person knows is false or misleading in a 30
s 148 78 s 149
Fuel Subsidy
material particular. 1
Maximum penalty--40 penalty units. 2
(2) It is a reasonable excuse for a person to fail to comply with a 3
requirement to answer a question or give information if complying with the 4
requirement might tend to incriminate the person. 5
to require financial records 6
Power
148.(1) This section applies to a person who is the manager or other 7
principal officer at a place of business of a financial institution at which a 8
fuel subsidy entity keeps an account. 9
(2) An authorised person may, by written notice given to the person, 10
require the person to give to the authorised person, within the time (not less 11
than 7 days) stated in the notice-- 12
(a) a statement of account for the account; or 13
(b) copies of cheques or other records relevant to the account; or 14
(c) other particulars or documents relevant to the account stated in the 15
notice. 16
(3) An authorised person may make a requirement under subsection (2) 17
(a "financial records requirement") only with the written approval of the 18
commissioner. 19
of compliance with financial records requirement 20
Effect
149.(1) No liability attaches to a person who is the manager or other 21
principal officer at a place of business of a financial institution for any 22
breach of trust or other reason, merely because the person complies with a 23
financial records requirement. 24
(2) No liability attaches to a financial institution, for any breach of trust or 25
other reason, merely because a person who is the manager or other principal 26
officer at a place of business of the institution complies with a financial 27
records requirement. 28
s 150 79 s 152
Fuel Subsidy
to comply with financial records requirement 1
Failure
150. A person of whom a financial records requirement is made must 2
comply with the requirement within the time stated in the relevant notice, 3
unless the person has a reasonable excuse. 4
Maximum penalty--40 penalty units. 5
4--General enforcement matters 6
Division
on conviction 7
Forfeiture
151.(1) On the conviction of a person for an offence against this Act, the 8
court may order the forfeiture to the commissioner of-- 9
(a) anything used to commit the offence, including any proceeds, 10
held by the commissioner, of the sale of fuel used to commit the 11
offence; or 12
(b) anything else the subject of the offence, including any proceeds, 13
held by the commissioner, of the sale of fuel the subject of the 14
offence. 15
(2) The court may make the order-- 16
(a) whether or not the thing has been seized; and 17
(b) if the thing has been seized--whether or not the thing has been 18
returned to its owner. 19
(3) The court may make any order to enforce the forfeiture it considers 20
appropriate. 21
(4) This section does not limit the court's powers under the Penalties and 22
Sentences Act 1992 or another law. 23
with forfeited things 24
Dealing
152.(1) On the forfeiture of a thing (including the proceeds of the sale of 25
fuel) to the commissioner, the thing becomes the commissioner's property 26
and may be dealt with by the commissioner as the commissioner considers 27
appropriate. 28
s 153 80 s 154
Fuel Subsidy
(2) Without limiting subsection (1), the commissioner may destroy the 1
thing. 2
of damage 3
Notice
153.(1) This section applies if-- 4
(a) an authorised person damages property when exercising or 5
purporting to exercise a power; or 6
(b) a person (the "other person") acting under the direction of an 7
authorised person damages property. 8
(2) The authorised person must promptly give written notice of 9
particulars of the damage to the person who appears to the authorised 10
person to be the owner of the property. 11
(3) If the authorised person believes the damage was caused by a latent 12
defect in the property or circumstances beyond the authorised person's or 13
other person's control, the authorised person may state it in the notice. 14
(4) If, for any reason, it is impracticable to comply with subsection (2), 15
the authorised person must leave the notice in a conspicuous position and in 16
a reasonably secure way where the damage happened. 17
(5) This section does not apply to damage the authorised person 18
reasonably believes is trivial. 19
(6) In this section-- 20
"owner", of property, includes the person in possession or control of it. 21
22
Compensation
154.(1) A person may claim from the commissioner the cost of repairing 23
or replacing property damaged because of the exercise or purported exercise 24
of a power under any of the following subdivisions of division 313-- 25
· subdivision 1 (Power to enter places) 26
· subdivision 3 (General powers) 27
· subdivision 4 (Vehicles transporting fuel) 28
13 Division 3 (Powers of authorised persons)
s 155 81 s 156
Fuel Subsidy
· subdivision 5 (Power to seize evidence) 1
· subdivision 6 (Power to obtain information). 2
(2) The cost may be claimed and ordered to be paid in a proceeding-- 3
(a) brought in a court with jurisdiction for the recovery of the amount 4
claimed; or 5
(b) for an offence against this Act brought against the person 6
claiming the amount. 7
(3) A court may order an amount be paid only if it is satisfied it is just to 8
make the order in the circumstances of the particular case. 9
(4) A regulation may prescribe matters that may, or must, be taken into 10
account by the court when considering whether it is just to make the order. 11
officials from liability 12
Protecting
155.(1) In this section-- 13
"official" means-- 14
(a) the Minister; or 15
(b) the commissioner; or 16
(c) an authorised person; or 17
(d) a person acting under the direction of an authorised person. 18
(2) An official is not civilly liable for an act done, or omission made, 19
honestly and without negligence under this Act. 20
(3) If subsection (2) prevents a civil liability attaching to an official, the 21
liability attaches instead to the State. 22
5--General enforcement offences 23
Division
or misleading statements 24
False
156.(1) A person must not state anything to an authorised person the 25
person knows is false or misleading in a material particular. 26
Maximum penalty--40 penalty units. 27
s 157 82 s 158
Fuel Subsidy
(2) It is enough for a complaint against a person for an offence against 1
subsection (1) to state that the statement made was false or misleading to the 2
person's knowledge. 3
misleading or incomplete documents 4
False,
157.(1) A person must not give an authorised person a document 5
containing information the person knows is false, misleading or incomplete 6
in a material particular. 7
Maximum penalty--40 penalty units. 8
(2) Subsection (1) does not apply to a person if the person, when giving 9
the document-- 10
(a) tells the authorised person, to the best of the person's ability, how 11
it is false, misleading or incomplete; and 12
(b) if the person has, or can reasonably obtain, the correct 13
information--gives the correct information. 14
(3) It is enough for a complaint against a person for an offence against 15
subsection (1) to state that the document was false, misleading or 16
incomplete to the person's knowledge. 17
authorised persons 18
Obstructing
158.(1) A person must not obstruct an authorised person in the exercise 19
of a power, unless the person has a reasonable excuse for the obstruction. 20
Maximum penalty--40 penalty units. 21
(2) If a person has obstructed an authorised person and the authorised 22
person decides to proceed with the exercise of the power, the authorised 23
person must warn the person that-- 24
(a) it is an offence to obstruct the authorised person, unless the 25
person has a reasonable excuse; and 26
(b) the authorised person considers the person's conduct is an 27
obstruction. 28
(3) If, after an authorised person has warned the person, the person 29
continues with the conduct or repeats the conduct, the authorised person 30
s 159 83 s 159
Fuel Subsidy
may ask a police officer to help with the enforcement of this section. 1
(4) Subsection (3) does not limit section 128.14 2
police officer may take for obstruction 3
Steps
159. A police officer may take the following steps if a person has 4
obstructed an authorised person-- 5
(a) the police officer may ask the person whether the person has a 6
reasonable excuse for the conduct; 7
(b) if the person gives an excuse--the police officer may ask for 8
details or further details of the excuse; 9
(c) if the person does not answer the question or gives an excuse the 10
police officer reasonably believes is not a reasonable excuse, the 11
officer may-- 12
(i) tell the person that the officer is considering arresting the 13
person for obstruction; and 14
(ii) require the person to stop, or not repeat, the conduct; 15
(d) the police officer may arrest the person without a warrant if the 16
officer reasonably believes-- 17
(i) the person has not complied with a requirement of the officer 18
under paragraph (c)(ii); and 19
(ii) proceedings by way of complaint and summons against the 20
person for an offence against section 158 would be 21
ineffective. 22
14 Section 128 (Role of police officers)
s 160 84 s 161
Fuel Subsidy
PART 2--PROCEEDINGS 1
for acts or omissions of representatives 2
Responsibility
160.(1) In this section-- 3
"representative" means-- 4
(a) of a corporation--an executive officer, employee or agent of the 5
corporation; or 6
(b) of an individual--an employee or agent of the individual. 7
"state of mind" of a person includes-- 8
(a) the person's knowledge, intention, opinion, belief or purpose; and 9
(b) the person's reasons for the intention, opinion, belief or purpose. 10
(2) Subsections (3) and (4) apply in a proceeding for an offence against 11
this Act. 12
(3) If it is relevant to prove a person's state of mind about a particular act 13
or omission, it is enough to show-- 14
(a) the act was done or omitted to be done by a representative of the 15
person within the scope of the representative's actual or apparent 16
authority; and 17
(b) the representative had the state of mind. 18
(4) An act done or omitted to be done for a person by a representative of 19
the person within the scope of the representative's actual or apparent 20
authority is taken to have been done or omitted to be done also by the 21
person, unless the person proves the person could not, by the exercise of 22
reasonable diligence, have prevented the act or omission. 23
officers must ensure corporation complies with Act 24
Executive
161.(1) The executive officers of a corporation must ensure the 25
corporation complies with this Act. 26
(2) If a corporation commits an offence against a provision of this Act, 27
each of the corporation's executive officers also commits an offence, 28
namely, the offence of failing to ensure that the corporation complies with 29
s 162 85 s 162
Fuel Subsidy
the provision. 1
Maximum penalty for subsection (2)--the penalty for the contravention of 2
the provision by an individual. 3
(3) Evidence that the corporation has been convicted of an offence against 4
a provision of this Act is evidence that each of the executive officers 5
committed the offence of failing to ensure that the corporation complies 6
with the provision. 7
(4) However, it is a defence for an executive officer to prove-- 8
(a) if the officer was in a position to influence the conduct of the 9
corporation in relation to the offence--the officer exercised 10
reasonable diligence to ensure the corporation complied with the 11
provision; or 12
(b) the officer was not in a position to influence the conduct of the 13
corporation in relation to the offence. 14
officers liable for payment of certain amounts 15
Executive
162.(1) If a corporation is liable under section 165, 166 or 19015 to pay 16
an overpaid amount, an incorrect subsidy amount, a penalty amount or an 17
amount of interest to the commissioner, each of the corporation's executive 18
officers are jointly and severally liable with the corporation and each other 19
for the payment of the amount. 20
(2) However, it is a defence in an action to recover the amount from an 21
executive officer for the officer to prove-- 22
(a) if the officer was in a position to influence the conduct of the 23
corporation in relation to the matter from which the liability to pay 24
the amount arose--the officer exercised reasonable diligence to 25
ensure the corporation did not become liable to pay the amount; or 26
(b) the officer was not in a position to influence the conduct of the 27
corporation in relation to the matter. 28
15 Section 165 (Person receiving subsidy without entitlement), 166 (Person
incorrectly receiving benefit of subsidy) or 190 (Interest on amounts owing to
commissioner)
s 163 86 s 164
Fuel Subsidy
aids 1
Evidentiary
163. In a proceeding, a certificate purporting to be signed by the 2
commissioner stating any of the following matters is evidence of the 3
matter-- 4
(a) a stated document is a licence issued under this Act; 5
(b) a stated document is a copy of a licence issued under this Act; 6
(c) on a stated day, or during a stated period, a stated person was or 7
was not the holder of a licence under this Act; 8
(d) on a stated day, or during a stated period, a licence under this 9
Act-- 10
(i) was or was not in force; or 11
(ii) was or was not subject to a stated condition; 12
(e) on a stated day a licence was cancelled; 13
(f) on a stated day, or during a stated period, a person's appointment 14
as an authorised person was or was not in force. 15
for offences 16
Proceedings
164.(1) An offence against this Act may be prosecuted in a summary 17
way under the Justices Act 1886. 18
(2) A proceeding for the offence may start at any time but if started more 19
than 1 year after the commission of the offence must start within 1 year 20
after the offence comes to the complainant's knowledge. 21
(3) A proceeding for the offence may be brought only by the 22
commissioner or a person authorised in writing by the commissioner. 23
(4) In a proceeding for the offence it is not necessary to prove the 24
authority of the complainant to bring the proceeding. 25
(5) Subsection (4) does not prevent evidence being given that the 26
complainant was not authorised to bring the proceeding. 27
s 165 87 s 166
Fuel Subsidy
PART 3--REPAYMENTS AND PENALTY AMOUNTS 1
receiving subsidy without entitlement 2
Person
165.(1) This section applies if-- 3
(a) the commissioner pays an amount (the "paid amount") to a 4
person (the "claimant") on a claim by the person for a subsidy; 5
and 6
(b) for any reason, the paid amount is greater than the amount of 7
subsidy (the "correct amount") the claimant was, within the 8
limits of the claim as made, entitled to receive. 9
(2) The claimant must pay to the commissioner, if demanded, the 10
amount (the "overpaid amount") that is the difference between the paid 11
amount and the correct amount. 12
(3) In addition to the requirements under subsection (2) to pay the 13
overpaid amount, the claimant must pay the commissioner a further amount 14
(the "incorrect payment penalty") if the commissioner is satisfied-- 15
(a) the purchaser of the fuel for which the claim is made, because of a 16
contravention of this Act, did not fully receive the benefit of the 17
subsidy; or 18
(b) the claim is materially false; or 19
(c) the claimant sold the fuel other than in reliance on a licence. 20
(4) The incorrect payment penalty is an amount equal to the overpaid 21
amount. 22
(5) Despite subsection (3), the commissioner may direct that the claimant 23
is not required to pay the whole or a stated part of the incorrect payment 24
penalty if the commissioner is satisfied it is unreasonable in the 25
circumstances for the claimant to be required to pay the whole of the 26
incorrect payment penalty. 27
incorrectly receiving benefit of subsidy 28
Person
166.(1) This section applies to a purchaser of fuel if-- 29
(a) the seller of the fuel did not recover from the purchaser the part of 30
s 166 88 s 166
Fuel Subsidy
the sale price that is an amount (the "incorrect subsidy 1
amount") equal to the subsidy for the sale; but 2
(b) the sale was not a net sale for chapter 2, 3 or 4 because, when 3
purchasing the fuel, the purchaser was not the holder of the 4
appropriate licence. 5
(2) This section also applies to a purchaser of fuel if-- 6
(a) the seller of the fuel did not recover from the purchaser the part of 7
the sale price that is an amount (also, the "incorrect subsidy 8
amount") equal to the subsidy for the sale, because the purchase 9
of the fuel was, or purportedly was, a net sale, for chapter 2, 3 or 10
4; and 11
(b) at least 1 of the following things applies to the purchaser-- 12
(i) in purchasing the fuel, the purchaser contravened the 13
requirements of this Act or the licence about the amount of 14
fuel able to be purchased under the licence; 15
(ii) after the purchase, the purchaser resells the fuel purchased, 16
other than under this Act; 17
(iii) after the purchase, the purchaser uses the fuel for a purpose 18
other than a purpose for which, under this Act, including 19
under a licence under this Act, the purchaser is required to 20
use the fuel. 21
(3) The purchaser must pay to the commissioner the incorrect subsidy 22
amount. 23
(4) In addition to the requirement under subsection (3) to pay the 24
incorrect subsidy amount, the purchaser must pay the commissioner a 25
further amount (the "incorrect benefit penalty"). 26
(5) The incorrect benefit penalty is an amount equal to the incorrect 27
subsidy amount. 28
(6) However, the commissioner may direct that the purchaser is not 29
required to pay the whole or a stated part of the incorrect benefit penalty if 30
the commissioner is satisfied it is unreasonable in the circumstances for the 31
purchaser to be required to pay the whole of the incorrect benefit penalty. 32
s 167 89 s 168
Fuel Subsidy
amounts to be alternative to prosecution 1
Penalty
167.(1) This section applies if a penalty amount (including a part of a 2
penalty amount) becomes payable under this division by a person because 3
of an act or omission of the person. 4
(2) If a proceeding is started against the person for an offence against a 5
provision of this Act arising out of the act or omission, and the penalty 6
amount has not been paid to the commissioner, the penalty amount is 7
payable only if the commissioner withdraws the proceeding for the offence. 8
(3) If the penalty amount has been paid to the commissioner, but a 9
proceeding is started against the person for an offence against a provision of 10
this Act arising out of the act or omission, the penalty amount must be 11
refunded by the commissioner. 12
(4) Despite subsection (3), if the commissioner withdraws the 13
proceeding for the offence, the person again becomes liable to pay the 14
penalty amount. 15
ART 4--REVIEWS AND APPEALS 16
P
1--Review of decisions 17
Division
of decisions 18
Review
168.(1) Except as provided under division 2, a decision under this Act-- 19
(a) is final and conclusive; and 20
(b) can not be challenged, appealed against, reviewed, quashed, 21
set-aside, or called in question in any other way, under the Review 22
Act or otherwise (whether by the Supreme Court, another court, a 23
tribunal, an authority or a person); and 24
(c) is not subject to any writ or order of the Supreme Court, another 25
court, a tribunal, an authority or a person on any ground. 26
27
Examples of writs and orders to which the subsection applies--
s 169 90 s 169
Fuel Subsidy
1
Example 1--
2
Writs of mandamus, prohibition and certiorari.
3
Example 2--
4
Certiorari orders, prohibition orders, prerogative orders, prerogative injunctions,
5
and statutory orders of review, within the meaning of the Review Act.
6
Example 3--
7
Declaratory and injunctive orders.
(2) Without limiting subsection (1), the Review Act does not apply to the 8
following matters under this Act-- 9
(a) conduct engaged in for the purpose of making a decision; 10
(b) other conduct that relates to the making of a decision; 11
(c) the making of a decision or the failure to make a decision; 12
(d) a decision. 13
(3) In particular, but without limiting subsection (2), the Supreme Court 14
does not have jurisdiction to hear and determine applications made to it 15
under part 3, 4 or 5 of the Review Act in relation to matters mentioned in 16
that subsection. 17
(4) In this section-- 18
"Review Act" means the Judicial Review Act 1991. 19
Division 2--Reviews and appeals under this Act 20
1--Preliminary 21
Subdivision
for div 2 22
Definitions
169. In this division-- 23
"court" means-- 24
(a) for an appeal against a decision in schedule 1, part A--the 25
Supreme Court; or 26
(b) for an appeal against a decision in schedule 1, part B--a 27
s 170 91 s 170
Fuel Subsidy
Magistrates Court. 1
"decision" means a decision in schedule 1. 2
"review decision" see section 174. 3
to make decision taken to be decision 4
Failure
170.(1) Subsection (2) applies if the commissioner has failed to decide an 5
application for a retailer's licence or an off-road diesel consumer's licence-- 6
(a) if paragraph (b) does not apply--within 28 days after the 7
application is made; or 8
(b) if within a reasonable time after the application is made, the 9
commissioner gives the applicant a written notice requiring the 10
applicant to give the commissioner further information to help the 11
commissioner decide the application--28 days after the 12
commissioner receives the further information. 13
(2) The failure is taken to be a decision refusing the application. 14
(3) Subsection (4) applies if the commissioner has failed to decide an 15
application for a bulk end user's licence or has failed to decide an application 16
by the holder of a bulk end user's licence for the variation of the licensed 17
quantity of fuel for the licence-- 18
(a) if paragraph (b) does not apply--within a reasonable time after 19
the application is made; or 20
(b) if within a reasonable time after the application is made, the 21
commissioner gives the applicant a written notice requiring the 22
applicant to give the commissioner further information to help the 23
commissioner decide the application--a reasonable time after the 24
commissioner receives the further information. 25
(4) The failure is taken to be a decision refusing the application. 26
s 171 92 s 174
Fuel Subsidy
Subdivision 2--Internal review of decision 1
process starts with internal review 2
Appeal
171. Every appeal against a decision must be, in the first instance, by 3
way of an application for internal review. 4
may apply for review 5
Who
172.(1) A person who is given, or is entitled to be given, an information 6
notice for a decision may apply to the commissioner for a review of the 7
decision. 8
(2) For subsection (1), a person is taken to be entitled to be given an 9
information notice for a decision to which section 170 applies. 10
for review 11
Applying
173.(1) An application by a person for review of a decision must be 12
made within 28 days after-- 13
(a) if the person is given an information notice for the decision--the 14
day the person is given the information notice; or 15
(b) if paragraph (a) does not apply--the day the person otherwise 16
becomes aware of the decision. 17
(2) The commissioner may, at any time, extend the period for making an 18
application for review. 19
(3) An application for review must be in writing and state fully the 20
grounds of the application. 21
decision 22
Review
174.(1) After reviewing the decision, the commissioner must make a 23
further decision (the "review decision") to confirm the decision, amend the 24
decision or substitute a new decision. 25
(2) The commissioner must promptly give the person written notice of 26
the review decision. 27
s 175 93 s 177
Fuel Subsidy
(3) If the review decision is not the decision sought by the person, the 1
notice must also state-- 2
(a) the reasons for the review decision; and 3
(b) that the person may appeal against the decision to the court within 4
28 days after the person is given notice of the review decision. 5
(4) The commissioner is taken to have made a review decision 6
confirming the decision-- 7
(a) for a decision to which paragraph (b) does not apply--28 days 8
after the application for review is made; or 9
(b) for a decision about an application for a bulk end user's licence or 10
an application by the holder of a bulk end user's licence for the 11
variation of the licensed quantity of fuel for the licence--60 days 12
after the application for review is made. 13
Subdivision 3--Appeals 14
may appeal 15
Who
175. A person who has applied for the review of a decision under 16
division 2 and is dissatisfied with the review decision may appeal to the 17
court against the review decision. 18
to which appeal may be made 19
Court
176. If the appeal is to a Magistrates Court, the appeal may be made to-- 20
(a) the Magistrates Court nearest the place where the person resides 21
or carries on business; or 22
(b) the Magistrates Court at Brisbane. 23
appeal 24
Starting
177.(1) An appeal is started by-- 25
(a) filing a written notice of appeal with the court; and 26
(b) serving a copy of the notice on the commissioner. 27
s 178 94 s 180
Fuel Subsidy
(2) The notice of appeal must be filed within 28 days after-- 1
(a) if the person is given written notice of the review decision--the 2
day the person is given the notice; or 3
(b) if paragraph (a) does not apply--the day the person otherwise 4
becomes aware of the review decision. 5
(3) The court may, at any time, extend the period for filing the notice of 6
appeal. 7
(4) The notice of appeal must state fully the grounds of the appeal. 8
stay of operations of decisions 9
No
178. The court must not grant a stay of the operation of the review 10
decision. 11
procedures 12
Hearing
179.(1) In deciding an appeal, the court-- 13
(a) has the same powers as the commissioner; and 14
(b) is not bound by the rules of evidence; and 15
(c) must comply with natural justice; and 16
(d) may hear the appeal in court or chambers. 17
(2) An appeal is by way of rehearing. 18
of court on appeal 19
Powers
180.(1) In deciding an appeal, the court may-- 20
(a) confirm the review decision; or 21
(b) amend the review decision; or 22
(c) substitute another decision for the review decision; or 23
(d) set aside the review decision and return the issue to the 24
commissioner with the directions the court considers appropriate. 25
(2) If the court amends the review decision or substitutes another 26
s 181 95 s 185
Fuel Subsidy
decision for the review decision, the amended or substituted decision is, for 1
this Act (other than this part) taken to be the commissioner's decision. 2
only on questions of law 3
Appeals
181. An appeal from a decision of the court may be made only on a 4
question of law. 5
HAPTER 7--MISCELLANEOUS 6
C
by commissioner 7
Delegation
182. The commissioner may delegate the commissioner's powers under 8
this Act to an appropriately qualified officer or employee of the department 9
or an appropriately qualified officer of another State or the Commonwealth. 10
forms 11
Approved
183. The commissioner may approve forms for use under this Act. 12
must not pretend to be licensee 13
Person
184. For purchasing fuel, a person must not pretend to be the holder of a 14
licence. 15
Maximum penalty--40 penalty units. 16
for subsidy 17
Claims
185. A subsidy that may be claimed under this Act is not payable unless 18
the claimant satisfies the commissioner that, in setting the price for the fuel, 19
the claimant did not contravene section 13, 42(1) or 72.16 20
16 Section 13 (When surcharge must not be recovered), 42 (When surcharge must
not be recovered) or 72 (When surcharge must not be recovered)
s 186 96 s 187
Fuel Subsidy
records for bulk transport of fuel 1
Transportation
186.(1) This section applies if-- 2
(a) fuel is transported on a vehicle on a public road in Queensland, 3
whether or not with other goods; and 4
(b) the fuel is in a tank (other than a running tank for the vehicle) with 5
a capacity of more than-- 6
(i) unless an amount is prescribed under 7
subparagraph (ii)--5 000 L; or 8
(ii) the amount prescribed under a regulation. 9
(2) The driver must maintain, and carry on the vehicle, a record of the 10
fuel (the "fuel transport record") complying with subsections (3) and (4). 11
Maximum penalty--40 penalty units. 12
(3) The fuel transport record must be in writing, and must include the 13
following information about the transport of the fuel-- 14
(a) the time and date the transportation started; 15
(b) the type and quantity of fuel being transported; 16
(c) the name and address of the person who owns the fuel; 17
(d) the name and address of the person on whose behalf the fuel is 18
being transported; 19
(e) the name of any person to whom the fuel is being transported; 20
(f) the address to which the fuel is being transported; 21
(g) the name and address of any person who has agreed to purchase 22
the fuel. 23
(4) If the commissioner has approved a form for a fuel transport record, 24
the fuel transport record must be in the approved form. 25
to require persons to pay amounts owing 26
Decision
187.(1) This section applies if the commissioner decides to require a 27
person to pay an amount owing under a prescribed section. 28
(2) The commissioner must give the person an information notice for the 29
s 188 97 s 189
Fuel Subsidy
decision. 1
(3) In this section-- 2
"prescribed section" means section 18, 19, 47, 48, 77, 165, 166, 200, 204 3
or 208. 4
of amounts owing to commissioner 5
Recovery
188.(1) For a proceeding against a person for recovering from the person 6
an amount payable to the commissioner under this Act, the commissioner 7
may give a certificate, signed by the commissioner, stating the person owes 8
an amount stated in the certificate. 9
(2) If an information notice has been given to the person about an amount 10
payable to the commissioner, the information notice is taken to be the 11
certificate. 12
(3) In the proceeding, the certificate is conclusive evidence that-- 13
(a) an amount is payable by the person to the commissioner under 14
this Act; and 15
(b) the amount payable by the person is the amount stated in the 16
certificate. 17
(4) To avoid any doubt it is declared that subsections (1) and (3) do not 18
stop, in an appeal under chapter 6, part 4, division 2, against the 19
commissioner's decision about giving, or about the amount stated in, an 20
information notice, the making of a decision that-- 21
(a) the information notice should not have been given; or 22
(b) a different amount should be, or should have been, stated in the 23
information notice. 24
of amount after review of decision to require payment 25
Repayment
189.(1) This section applies if-- 26
(a) a person has paid an amount to the commissioner; and 27
(b) on an appeal under chapter 6, part 4, division 2, about a decision 28
under section 187, there is a decision that the amount (if any) 29
actually owing by the person is less than the amount paid. 30
s 190 98 s 191
Fuel Subsidy
(2) The commissioner must pay the person-- 1
(a) the difference between the amount owing and the amount paid; 2
and 3
(b) interest on the difference at the prescribed rate from the date the 4
person paid the amount. 5
on amounts owing to commissioner 6
Interest
190.(1) If an amount is owing to the commissioner under this Act, 7
interest at the rate of 20% per annum or, if a lower rate is prescribed under a 8
regulation, the lower rate, is payable on the amount from the date the 9
amount first becomes due to be paid to the commissioner. 10
(2) However, the commissioner may direct that a person is not required 11
to pay the whole or a part of interest under subsection (1) if the 12
commissioner is satisfied that it is unreasonable in the circumstances for the 13
person to be required to pay the whole of the interest. 14
misleading or incomplete documents given to commissioner 15
False,
191.(1) A person must not give the commissioner a document containing 16
information the person knows is false, misleading or incomplete in a 17
material particular. 18
Maximum penalty--40 penalty units. 19
(2) Subsection (1) does not apply to a person if the person, when giving 20
the document-- 21
(a) tells the commissioner, to the best of the person's ability, how it 22
is false, misleading or incomplete; and 23
(b) if the person has, or can reasonably obtain, the correct 24
information--gives the correct information. 25
(3) It is enough for a complaint against a person for an offence against 26
subsection (1) to state that the document was false, misleading or 27
incomplete to the person's knowledge. 28
s 192 99 s 193
Fuel Subsidy
misleading or incomplete document entries 1
False,
192.(1) Also, a person must not make an entry in a document required or 2
permitted to be made or kept under this Act knowing the entry to be false, 3
misleading or incomplete in a material particular. 4
Maximum penalty--40 penalty units. 5
(2) It is enough for a complaint against a person for an offence against 6
subsection (1) to state that the entry was false, misleading or incomplete to 7
the person's knowledge. 8
of information 9
Confidentiality
193.(1) A person must not disclose information concerning someone 10
else's affairs gained by the person in performing functions or exercising 11
powers under this Act. 12
Maximum penalty--100 penalty units. 13
(2) Subsection (1) does not apply to the disclosure of information by a 14
person-- 15
(a) for the administration of this Act, or 16
(b) with the consent of the person to whom the information relates; or 17
(c) for a proceeding arising out of this Act. 18
(3) Also, subsection (1) does not apply to the disclosure of information 19
by the commissioner to-- 20
(a) the Commissioner of Taxation of the Commonwealth or a 21
delegate of the Commissioner of Taxation; or 22
(b) an entity administering a corresponding law. 23
(4) In this section-- 24
"corresponding law" means a law of another State or the Commonwealth 25
about the payment of subsidies for fuel. 26
"information" includes a document. 27
s 194 100 s 196
Fuel Subsidy
of documents on commissioner 1
Service
194.(1) This section applies for any document required or authorised to 2
be given to the commissioner for this Act. 3
(2) The document may be given to the commissioner by, at the 4
commissioner's office, giving it to an officer of the department who is 5
employed in the administration of this Act and authorised in writing by the 6
commissioner to accept service of documents on the commissioner's 7
behalf. 8
power 9
Regulation-making
195.(1) The Governor in Council may make regulations under this Act. 10
(2) A regulation may be about-- 11
(a) the keeping of records for this Act; or 12
(b) information or documents to be provided for applications for 13
licences under this Act; or 14
(c) imposing a penalty of not more than 20 penalty units for a 15
contravention of a provision of a regulation. 16
HAPTER 8--TRANSITIONALS 17
C
ART 1--PRELIMINARY 18
P
for ch 8 19
Definitions
196. In this chapter-- 20
"interim guidelines" means the guidelines titled `Transitional arrangements 21
for fuel subsidy scheme' issued by the commissioner before the 22
s 197 101 s 199
Fuel Subsidy
commencement of this definition.17 1
"transitional period", for chapter 2, 3 or 4, means the period from and 2
including 1 November 1997 to and including the date notified by the 3
commissioner by gazette notice for the chapter. 4
ART 2--OFF-ROAD DIESEL CONSUMERS 5
P
of pt 2 6
Purpose
197. The purpose of this part is to give effect to Parliament's intention 7
under chapter 2 for diesel purchased in the transitional period by off-road 8
diesel consumers for use by them in Queensland. 9
of ch 2 in transitional period 10
Application
198.(1) This section states how chapter 2 applies to a person who, in the 11
transitional period, purchases diesel for use by the person. 12
(2) The chapter applies as if a reference to a licensed off-road diesel 13
consumer were a reference to a person who has satisfied another person 14
from whom the person purchases the diesel that the person is a licensed 15
off-road diesel consumer under the interim guidelines. 16
(3) This section has effect subject to section 199. 17
part ceases to apply to persons 18
When
199. This part ceases to apply to a person on the earlier of the 19
following-- 20
(a) an off-road diesel consumer's licence is issued to the person; 21
(b) the end of the transitional period. 22
17 A copy of the guidelines may be obtained at the commissioner's office.
s 200 102 s 202
Fuel Subsidy
of subsidies by certain persons 1
Repayments
200.(1) This section applies if-- 2
(a) in the transitional period, a person purchases diesel under a net 3
sale for chapter 2; and 4
(b) the person's application for an off-road diesel consumer's licence 5
is refused or at the end of the transitional period the person has 6
not made application for an off-road diesel consumer's licence. 7
(2) The commissioner may, by written notice given to the person, require 8
the person in the time stated in the notice (not less than 7 days after the 9
person is given the notice) to pay the commissioner the amount of the 10
subsidy for the diesel. 11
(3) At the end of the time stated in the notice, the amount is a debt owing 12
to the commissioner. 13
ART 3--RETAILERS 14
P
of pt 3 15
Purpose
201. The purpose of this part is to give effect to Parliament's intention 16
under chapter 3 for fuel purchased in the transitional period by retailers. 17
of ch 3 in transitional period 18
Application
202.(1) This section states how chapter 3 applies to a person who, in the 19
transitional period, purchases fuel for use by the person. 20
(2) The chapter applies as if a reference to a licensed retailer were a 21
reference to a person who has satisfied another person from whom the 22
person purchases the fuel that the person is a licensed retailer under the 23
interim guidelines. 24
(3) This section has effect subject to section 203. 25
s 203 103 s 206
Fuel Subsidy
part ceases to apply to persons 1
When
203. This part ceases to apply to a person on the earlier of the 2
following-- 3
(a) a retailer's licence is issued to the person; 4
(b) the end of the transitional period. 5
of subsidies by certain persons 6
Repayments
204.(1) This section applies if-- 7
(a) in the transitional period, a person purchases fuel under a net sale 8
for chapter 3; and 9
(b) the person's application for a retailer's licence is refused or at the 10
end of the transitional period the person has not made application 11
for a retailer's licence. 12
(2) The commissioner may, by written notice given to the person, require 13
the person in the time stated in the notice (not less than 7 days after the 14
person is given the notice) to pay the commissioner the amount of the 15
subsidy for the fuel. 16
(3) At the end of the time stated in the notice, the amount is a debt owing 17
to the commissioner. 18
ART 4--BULK END USERS 19
P
of pt 4 20
Purpose
205. The purpose of this part is to give effect to Parliament's intention 21
under chapter 4 for fuel purchased in the transitional period by bulk end 22
users. 23
of ch 4 in transitional period 24
Application
206.(1) This section states how chapter 4 applies to a person who, in the 25
transitional period, purchases fuel for use by the person. 26
s 207 104 s 208
Fuel Subsidy
(2) The chapter applies as if a reference to a licensed bulk end user were a 1
reference to a person who has satisfied another person from whom the 2
person purchases the fuel that the person is a licensed bulk end user under 3
the interim guidelines. 4
(3) Also, to the extent stated in the interim guidelines, the chapter applies 5
as if a reference to a licensed bulk end user were a reference to a person 6
mentioned in section 82(2).18 7
(4) This section has effect subject to section 207. 8
part ceases to apply to persons 9
When
207. This part ceases to apply to a person on the earlier of the 10
following-- 11
(a) a bulk end user's licence is issued to the person; 12
(b) the end of the transitional period. 13
of subsidies by certain persons 14
Repayments
208.(1) This section applies if-- 15
(a) in the transitional period, a person purchases fuel under a net sale 16
for chapter 4; and 17
(b) the person's application for a bulk end user's licence is refused or 18
at the end of the transitional period the person has not made 19
application for a bulk end user's licence. 20
(2) The commissioner may, by written notice given to the person, require 21
the person in the time stated in the notice (not less than 7 days after the 22
person is given the notice) to pay the commissioner the amount of the 23
subsidy for the fuel. 24
(3) At the end of the time stated in the notice, the amount is a debt owing 25
to the commissioner. 26
18 Section 82 (Grant of application)
s 209 105 s 210
Fuel Subsidy
provision for certain new bulk end users 1
Special
209.(1) Nothing in the interim guidelines entitles a person who first 2
becomes a bulk end user on or after 1 November 1997 to purchase under a 3
net sale for chapter 4. 4
(2) Subsection (1) does not affect the operation of section 206 other than 5
in relation to the person mentioned in the subsection. 6
ART 5--GENERAL 7
P
regulation-making power 8
Special
210.(1) A regulation may be made about any matter of a savings, 9
transitional or validating nature for which-- 10
(a) the Governor in Council considers is necessary or convenient to 11
give effect to Parliament's intention for a provision of this Act or 12
otherwise facilitate the operation of this Act; and 13
(b) this Act does not make provision or enough provision. 14
(2) The regulation may be given retrospective operation to a date not 15
earlier than 1 November 1997. 16
(3) The regulation has effect despite any other provision of this Act. 17
(4) This section expires 1 year after it commences. 18
19
106
Fuel Subsidy
SCHEDULE 1 1
¡
ECISIONS SUBJECT TO REVIEW AND APPEAL 2
D
section 169 3
PART A--DECISIONS APPEALABLE TO SUPREME 4
COURT 5
Section Description of decision
31 Cancelling an off-road diesel consumer's
licence
32 Suspending an off-road diesel consumer's
licence
33 Suspending an off-road diesel consumer's
licence
60 Cancelling a retailer's licence
61 Suspending a retailer's licence
62 Suspending a retailer's licence
83 Refusing application for a bulk end user's
licence
84 Fixing effective date for licence
85 Subjecting licence to conditions
87 Fixing licensed quantity of fuel for bulk end
user's licence
92 Refusing application for variation of a
licensed quantity of fuel, or reducing a
licensed quantity of fuel
95 Cancelling a bulk end user's licence
96 Suspending a bulk end user's licence
107
Fuel Subsidy
SCHEDULE 1 (continued)
97 Suspending a bulk end user's licence
99 Changing conditions of a bulk end user's
licence
108 Deciding whether or not agreed terms give
purchaser at least the same economic benefit
as the implied term
PART B--DECISIONS APPEALABLE TO 1
MAGISTRATES COURT 2
Section Description of decision
8 Requiring person to refund subsidy
25 Refusing application for off-road diesel
consumer's licence
26 Fixing effective date for licence
27 Subjecting licence to conditions
35 Changing conditions of off-road diesel
consumer's licence
54 Refusing application for retailer's licence
55 Fixing effective date for licence
56 Subjecting licence to conditions
64 Changing conditions of retailer's licence
136 Forfeiting a thing to the commissioner
187 Requiring a person to pay an amount under a
prescribed section
3
108
Fuel Subsidy
SCHEDULE 2 1
¡
UEL 2
F
schedule 3, definition "fuel" 3
PART A--GOODS FOR EXCISE TARIFF ACT 1921 4
(CWLTH) 5
11(A)(3)(b) 6
11(A)(3)(c) 7
11(B)(3) 8
11(C)(2)(a) 9
11(C)(2)(b) 10
11(E)(2) 11
11(G)(2)(b) 12
11(H)(2) 13
11(J)(2) 14
12(B) 15
PART B--GOODS FOR CUSTOMS TARIFF ACT 1995 16
(CWLTH), SCHEDULE 3 17
2707.50.11 18
2707.50.19 19
2710.00.19 20
2710.00.20 21
109
Fuel Subsidy
SCHEDULE 2 (continued)
2710.00.52 1
2710.00.53 2
3
110
Fuel Subsidy
SCHEDULE 3 1
¡
DICTIONARY 2
section 3 3
"appropriately qualified", for an officer or employee of the department or 4
another State or the Commonwealth to whom a power under this Act 5
may be delegated or who may be appointed as an authorised person, 6
includes having qualifications, experience or standing appropriate to 7
exercise the delegated power or the powers of an authorised person. 8
9
Example of standing--
10
A person's classification level in the public service.
"approved form" means a form approved under section 183. 11
"authorised person" means a person who is an authorised person for this 12
Act. 13
"bulk end user" see section 4. 14
"bulk end user's licence" see section 80. 15
"commissioner" means the person who is the commissioner of stamp 16
duties under the Stamp Act 1894. 17
"commissioner's guidelines" means guidelines made by the 18
commissioner for this Act and published in the gazette. 19
"consent acknowledgment" see section 119. 20
"diesel" means fuel used, or capable of being used, to power a diesel 21
engine. 22
"diesel engine road vehicle" means a vehicle that-- 23
(a) has a diesel engine; and 24
(b) is designed solely or principally for transporting persons, goods 25
or animals by road. 26
"distributor" means a person who sells fuel in Queensland and is not, for 27
the fuel, a retailer, manufacturer or importer. 28
111
Fuel Subsidy
SCHEDULE 3 (continued)
"document certification requirement" see section 143. 1
"document production requirement" see section 143. 2
"executive officer", of a corporation, means a person who is concerned 3
with, or takes part in, the corporation's management, whether or not 4
the person is a director or the person's position is given the name of 5
executive officer. 6
"financial records requirement" see section 148. 7
"fuel" means-- 8
(a) the goods identified in the Excise Tariff Act 1921 (Cwlth), 9
schedule, by the item numbers mentioned in schedule 2, part A, 10
of this Act; or 11
(b) the goods identified in the Customs Tariff Act 1995 (Cwlth), 12
schedule 3, by the subheadings mentioned in schedule 2, part B, 13
of this Act; or 14
(c) the goods prescribed under a regulation. 15
"fuel subsidy entity" means a bulk end user, distributor, importer, 16
manufacturer, off-road diesel consumer or retailer. 17
"fuel subsidy place" means premises used for any purpose in connection 18
with the activities of a fuel subsidy entity, including, for example, 19
premises the entity ordinarily occupies, or at which the entity-- 20
(a) ordinarily lives or carries on business; or 21
(b) stores records or other materials of the entity. 22
"fuel transport record" see section 186. 23
"importer" means a person who is liable for payment of customs duty on 24
fuel under the Customs Tariff Act 1995 (Cwlth). 25
"incorrect benefit penalty" see section 166. 26
"incorrect payment penalty" see section 165. 27
"incorrect subsidy amount" see section 166. 28
"indexation factor", for a financial year, means the forecast increase in 29
112
Fuel Subsidy
SCHEDULE 3 (continued)
gross State product for Queensland as decided by the Treasurer for the 1
year and notified by the commissioner by gazette notice. 2
"information notice", for a decision of the commissioner, is a written 3
notice stating-- 4
(a) the decision; and 5
(b) the reasons for the decision; and 6
(c) how the person may appeal against the decision. 7
"licence" means a licence under this Act. 8
"licence number", for a licence, means its identifying number. 9
"licensed quantity of fuel", for a financial year for a bulk end user's 10
licence, means the maximum quantity of fuel permitted to be 11
purchased under the licence for the financial year. 12
"licensee" means the holder of a licence under this Act. 13
"manufacturer" means a person who is liable for payment of excise duty 14
on fuel under the Excise Tariff Act 1921 (Cwlth). 15
"net sale" see section 8. 16
"off-road diesel consumer" see section 5. 17
"off-road diesel consumer's licence" see section 22. 18
"overpaid amount" see section 165. 19
"penalty amount" means an incorrect benefit penalty or incorrect payment 20
penalty. 21
"personal details requirement" see section 140. 22
"place of seizure" see section 132. 23
113
Fuel Subsidy
SCHEDULE 3 (continued)
"public road" means a road under the Land Act 1994.19 1
"retail consumer" means a person who purchases retail fuel. 2
"retail fuel" means fuel sold in a retail quantity from a retail site. 3
"retail quantity" see section 7. 4
"retail site" means a retail site stated in a retailer's licence. 5
"retailer" see section 6. 6
"retailer's licence" see section 51. 7
"running tank" means that part of machinery in which fuel for powering 8
the machinery is stored. 9
"special warrant" see section 123. 10
"subsidy", for a sale of fuel, means the amount calculated by applying the 11
subsidy rate for the fuel at the time of sale to the quantity of fuel sold. 12
"subsidy rate", for fuel, means-- 13
(a) unless a rate is prescribed under paragraph (b)--8.1 cents per 14
litre; or 15
(b) the rate prescribed under a regulation. 16
19 "Road" is defined in the Land Act 1994, section 93, as follows--
`Meaning of "road"
93.(1) A "road" means an area of land, whether surveyed or unsurveyed----
(a) dedicated, notified or declared to be a road for public use; or
(b) taken under an Act, for the purpose of a road for public use.
(2) The term includes--
(a) a street, esplanade, reserve for esplanade, highway, pathway,
thoroughfare, track or stock route; and
(b) a bridge, causeway, culvert or other works in, on, over or under a road;
and
(c) any part of a road.'.
114
Fuel Subsidy
SCHEDULE 3 (continued)
"surcharge", for fuel, means the part of the rate of excise or customs duty 1
imposed by the Commonwealth on the fuel that is-- 2
(a) unless an amount is prescribed under paragraph (b)--8.1 cents 3
per litre; or 4
(b) the amount per litre prescribed under a regulation. 5
"vehicle" means anything used for carrying goods or people by land, sea or 6
air. 7
8
© State of Queensland 1997
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