Queensland Consolidated Acts

FUEL SUBSIDY ACT 1997

TABLE OF PROVISIONS

           Long Title

           Contents

CHAPTER 1--PRELIMINARY

           Part 1--Introduction

   1.      Short title
   2.      Commencement
   3.      Definitions—the dictionary
   4.      Act binds all persons

           Part 2--Basic concepts

   5.      Meaning of bulk end user
   6.      Meaning of bulk end user fuel
   7.      Meaning of bulk end user quantity
   8.      Meaning of off-road purpose
   9.      Meaning of retailer
   10.     Meaning of retail fuel
   11.     Meaning of retail quantity for fuel
   12.     Meaning of net sale
   13.     Only 1 subsidy payable for fuel
   14.     Subsidy only for fuel

CHAPTER 2--RETAILERS

           Part 1--Subsidy scheme for licensed retailers

   15.     Entitlement to subsidy
   16.     Sale of fuel by licensed retailers
   17.     Person may hold only 1 licence

           Part 2--Subsidy entitlement

           Division 1--Provisional subsidies

   18.     Paying provisional subsidy
   19.     Calculating provisional subsidy
   20.     When commissioner may change date for paying, or decide not to pay, provisional subsidy
   21.     Commissioner may require guarantee

           Division 2--Claiming and paying subsidies

   22.     When subsidies are claimed—provisional subsidy paid or payable
   22A.    When subsidies are claimed—no provisional subsidy payable
   23.     Paying subsidy

           Division 3--Overpaid and underpaid provisional subsidy amounts

   24.     Overpaid provisional subsidy amount
   25.     Underpaid provisional subsidy amount

           Division 4--Licensed retailers' notices about operations as licensed retailers, or for retail sites

   26.     Notice of ceasing operations as a retailer
   27.     Notice of ceasing to operate a retail site
   28.     Notice of starting to operate a further retail site

           Part 3--Record keeping and returns

   29.     Records to be kept
   30.     Return

           Part 4--Obligations of purchasers of diesel

   31.     Purchaser's obligation to advise retailer of off-road purpose for diesel
   32.     Retail consumer's obligation to repay subsidy
   32A.    Purchaser must keep records

CHAPTER 3--BULK END USERS

           Part 1--Subsidy scheme for licensed bulk end users

   33.     Entitlement to subsidy
   34.     Person may hold only 1 bulk end user licence

           Part 2--Subsidy entitlement

           Division 1--Provisional subsidy payments
           Subdivision 1--Preliminary

   34A.    Application of div 1
           Subdivision 2--Provisional subsidies
   34B.    Paying provisional subsidy
   34C.    Amount of provisional subsidy
           Subdivision 3--Claiming and paying subsidies
   34D.    Paying subsidy
           Subdivision 4--Overpaid and underpaid provisional subsidy amounts
   34E.    Overpaid provisional subsidy amount
   34F.    Underpaid provisional subsidy amount
           Subdivision 5--Changing from provisional subsidy payments to subsidy payments in arrears
   34G.    Commissioner may decide subsidy payments to be made in arrears
           Subdivision 6--Notices about ceasing to use bulk end user fuel and ceasing and starting to use storage sites
   34H.    Notice of ceasing to use bulk end user fuel
   34I.    Notice of ceasing to use a storage site
   34J.    Notice of starting to use a storage site

           Division 2--Subsidy payments in arrears
           Subdivision 1--Preliminary

   35AA.   Application of div 2
           Subdivision 2--Claiming and paying subsidies
   35.     When subsidies are claimed
   36.     Paying subsidies

           Part 3--Record keeping and returns

   37.     Records to be kept
   38.     Return

CHAPTER 4--LICENCES FOR RETAILER AND BULK END USER SUBSIDY SCHEMES

           Part 1--Preliminary

   39.     Application of ch 4

           Part 2--Applications for, and issue of, licences

   40.     Application for licence
   41.     Consideration of application
   42.     Criteria for granting application
   43.     Decision on application
   44.     When licence becomes effective
   45.     Conditions of licence
   46.     Form of retailer's licence
   47.     Form of bulk end user's licence

           Part 3--Cessation and cancellation of licences

   48.     When licence ceases to have effect
   49.     Cancellation of licence
   50.     Procedure for cancellation
   51.     Immediate suspension pending formal cancellation procedure
   52.     Immediate suspension after charging with offence

           Part 4--General provisions about licences

   53.     Changing conditions of licence
   54.     Licensee must comply with licence conditions
   55.     Changing other provisions of licence
   56.     Licence not transferable
   57.     Duration of licence

CHAPTER 5--ENFORCEMENT AND APPEALS

           Part 1--Investigation and enforcement

           Division 1--Authorised persons

   58.     Functions of authorised person
   59.     Authorised person subject to commissioner's directions
   60.     Powers of authorised persons
   61.     Limitation on powers of authorised person

           Division 2--Appointment of authorised persons and other matters

   62.     Appointment of authorised persons
   63.     Authorised person's appointment conditions
   64.     Authorised person's identity card
   65.     Display of authorised person's identity card

           Division 3--Powers of authorised persons
           Subdivision 1--Power to enter places

   66.     Power to enter places
           Subdivision 2--Consents and warrants for entry
   67.     Consent to entry
   68.     Evidence of consent
   69.     Application for warrant
   70.     Issue of warrant
   71.     Special warrants
   72.     Evidence about special warrants
           Subdivision 3--General powers
   73.     General powers after entering places
   74.     Failure to help authorised person
   75.     Failure to give information
           Subdivision 4--Vehicles transporting fuel
   76.     Stopping vehicle requiring fuel transport record
   77.     Exercise of authorised person's powers for vehicle
           Subdivision 5--Power to seize evidence
   78.     Seizing evidence
   79.     Securing seized things
   80.     Tampering with seized things
   81.     Powers to support seizure
   82.     Receipt for seized things
   83.     Forfeiture of seized things
   84.     Sale of seized fuel
   85.     Return of seized things
   86.     Access to seized things
           Subdivision 6--Power to obtain information
   87.     Power to require name and address
   88.     Failure to give name or address
   89.     Power to require information or production of documents
   90.     Failure to give information or produce document
   91.     Failure to certify copy of document
   92.     Power to require attendance of persons
   93.     Power to record giving of information
   94.     Failure to comply with requirement about attendance

           Division 4--General enforcement matters

   95.     Access to public records without fee
   96.     Forfeiture on conviction
   97.     Dealing with forfeited things
   98.     Notice of damage
   99.     Compensation

           Division 5--General enforcement offences

   100.    False or misleading statements
   101.    False, misleading or incomplete documents
   102.    Obstructing authorised persons

           Part 2--Proceedings

   103.    Responsibility for acts or omissions of representatives
   104.    Executive officers must ensure corporation complies with Act
   105.    Executive officers liable for payment of certain amounts
   106.    Evidentiary aids
   107.    Proceedings for offences

           Part 3--Recovery of amounts, repayments and penalty amounts

   108.    Commissioner may apply amounts payable under Act
   109.    Commissioner may register a charge to recover overpaid provisional subsidy
   110.    Commissioner may recover amounts from garnishee
   111.    Duration of garnishee notice
   112.    Effect of discharge of liability on garnishee notice
   113.    Effect of payment by garnishee
   114.    Person receiving subsidy without entitlement
   115.    Penalty amounts to be alternative to prosecution

           Part 4--Reviews and appeals

           Division 1--Review of decisions

   116.    Review of decisions

           Division 2--Reviews and appeals under this Act
           Subdivision 1--Preliminary

   117.    Definitions for div 2
   118.    Failure to make decision taken to be decision
           Subdivision 2--Internal review of decision
   119.    Appeal process starts with internal review
   120.    Who may apply for review
   121.    Applying for review
   122.    Review decision
           Subdivision 3--Appeals
   123.    Who may appeal
   124.    Court to which appeal may be made
   125.    Starting appeal
   126.    No stay of operations of decisions
   127.    Hearing procedures
   128.    Powers of court on appeal
   129.    Appeals only on questions of law

CHAPTER 6--MISCELLANEOUS

   130.    Delegation by commissioner
   131.    Approved forms
   132.    Transportation records for bulk transport of fuel
   132A.   Estimated amounts
   133.    No entitlement to subsidy if insufficient records
   134.    Form of records
   135.    Commissioner to give information notice for certain decisions
   136.    Recovery of amounts owing to commissioner
   137.    Repayment of amount after review of decision to require payment
   138.    Interest on amounts owing to commissioner
   138A.   Commissioner's power to require information or documents
   138B.   False or misleading statements
   139.    False, misleading or incomplete documents given to commissioner
   140.    False, misleading or incomplete document entries
   141.    Confidentiality of information
   141A.   Refusal to disclose particular information
   142.    Service of documents on commissioner
   143.    Protecting officials from liability
   144.    Regulation-making power

CHAPTER 7--TRANSITIONAL PROVISIONS FOR GST AND RELATED MATTERS ACT 2000

   145.    Person receiving reimbursement for surcharge
   146.    Continuation of rights and obligations under Act for particular sellers and purchasers of diesel

CHAPTER 8--TRANSITIONAL PROVISIONS FOR FUEL SUBSIDY AMENDMENT ACT 2000

   147.    Record of stock on hand—bulk end users
   148.    Record of stock on hand—retailers
   149.    Continuation of rights and obligations under Act for particular sellers and purchasers of fuel
   150.    Claims by bulk end users
   151.    No retrospective criminal liability
   152.    Paying start-up allowance
   153.    Retailer's licence not effective before 1 December 2000
   154.    Continuation of rights and obligations under Act for particular sellers and purchasers of fuel

CHAPTER 9--TRANSITIONAL PROVISIONS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2002

   155.    Application of ch 3, pt 2, div 1
   156.    Provisional subsidy for 2001-02 financial year
   157.    Reviews and appeals
   158.    No retrospective criminal liability
           SCHEDULE 1 DECISIONS SUBJECT TO REVIEW AND APPEAL
           SCHEDULE 2 DICTIONARY
           Endnotes