Commonwealth Numbered Acts
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FUEL SALE (PENALTY SURCHARGE) ACT 1997 No. 164 of 1997 - SECT 7
Rate of penalty surcharge
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 .
[ Minister's second reading speech made in
House of Representatives on 25
June 1997
Senate on 1 October 1997]