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FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 No. 166 of 1997 - SECT 8
When is penalty surcharge payable?
(1) Penalty surcharge imposed on a person under the Fuel Misuse (Penalty
Surcharge) Act 1997 in respect of the use of marked fuel in an internal
combustion engine is payable by the person before that use.
(2) Penalty surcharge imposed on a person under the Fuel Sale (Penalty
Surcharge) Act 1997 in respect of the sale of fuel for use in an internal
combustion engine is payable by the person before that sale.
(3) Penalty surcharge imposed on a person under the Fuel Blending (Penalty
Surcharge) Act 1997 in respect of the blending of marked and unmarked fuel is
payable by the person before that blending.
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