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This is a Bill, not an Act. For current law, see the Acts databases.
1996-97
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Fuel Sale
(Penalty Surcharge) Bill 1997
No. ,
1997
(Industry, Science and
Tourism)
A Bill for an Act to impose a
penalty surcharge on the sale of certain fuel
9710020—999/23.6.1997—(100/97) Cat.
No. 96 9260 6 ISBN 0644 505540
Contents
A Bill for an Act to impose a penalty surcharge on the
sale of certain fuel
The Parliament of Australia enacts:
This Act may be cited as the Fuel Sale (Penalty Surcharge) Act
1997.
This Act commences on the commencement of the Excise Tariff (Fuel
Rates Amendments) Act 1997.
(1) In this Act:
Administration Act means the Fuel (Penalty Surcharges)
Administration Act 1997.
(2) Expressions used in this Act that are defined for the purposes of the
Administration Act have the same meaning as in the Administration Act.
(1) This Act does not extend to any of the External Territories.
(2) This Act binds the Crown in all of its capacities other than the Crown
in right of Norfolk Island.
(1) Penalty surcharge is imposed, after the commencement of this Act, on
the sale of marked fuel for use in an internal combustion engine.
(2) A person is taken to have sold marked fuel for use in an internal
combustion engine if the person effecting the sale failed to give the person
acquiring ownership of the fuel a written notification in relation to that fuel
as required by section 16 of the Administration Act.
Penalty surcharge on the sale of marked fuel is payable by the person
owning the fuel immediately before its sale.
The rate of penalty surcharge per litre of fuel on which the surcharge is
imposed is twice the rate applicable to a litre of fuel of a kind classified to
subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff Act
1921.