Producers
(1) If:
(a) a person produces and supplies fuel in Australia during a calendar year; and
(b) the fuel is the subject of a fuel standard; and
(ba) in the case where the fuel standard specifies the circumstances in which the standard applies--the person supplies the fuel in Australia in those circumstances; and
(c) the person is a constitutional corporation or a Commonwealth entity or the person supplies the fuel in the course of constitutional trade or commerce;
the person must provide an annual statement for the year.
Importers
(2) If:
(a) a person imports fuel into Australia, and supplies the fuel in Australia, during a calendar year; and
(b) the fuel is the subject of a fuel standard; and
(c) in the case where the fuel standard specifies the circumstances in which the standard applies--the person supplies the fuel in Australia in those circumstances;
the person must provide an annual statement for the year.
When statement to be provided
(3) The statement must be provided on or before:
(a) 14 February in the following year; or
(b) any later day allowed by the Secretary.
Content of statement
(4) The statement must:
(a) be in a form (which may be an electronic form) approved by the Secretary; and
(b) contain any information required by the Secretary; and
(c) be provided to the Secretary in accordance with the regulations.
Offence
(5) A person is guilty of an offence if the person contravenes a requirement of this section.
(6) Subsection (5) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
Civil penalty provision
(7) A person must not contravene a requirement of this section.
Civil penalty:
(a) for an individual--60 penalty units; and
(b) for a body corporate--300 penalty units.