Fuel Subsidy Act 1997 (Qld)

Queensland Fuel Subsidy Act 1997 Reprinted as in force on 11 December 2008 Reprint No. 5A This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This Act is reprinted as at 11 December 2008. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. Also see list of legislation for any uncommenced amendments. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints. Spelling The spelling of certain words or phrases may be inconsistent in this reprint or with other reprints because of changes made in various editions of the Macquarie Dictionary (for example, in the dictionary, ‘lodgement’ has replaced ‘lodgment’). Variations of spelling will be updated in the next authorised reprint. Dates shown on reprints Reprints dated at last amendment All reprints produced on or after 1 July 2002, authorised (that is, hard copy) and unauthorised (that is, electronic), are dated as at the last date of amendment. Previously reprints were dated as at the date of publication. If an authorised reprint is dated earlier than an unauthorised version published before 1 July 2002, it means the legislation was not further amended and the reprint date is the commencement of the last amendment. If the date of an authorised reprint is the same as the date shown for an unauthorised version previously published, it merely means that the unauthorised version was published before the authorised version. Also, any revised edition of the previously published unauthorised version will have the same date as that version. Replacement reprint date If the date of an authorised reprint is the same as the date shown on another authorised reprint it means that one is the replacement of the other.

Queensland Fuel Subsidy Act 1997 Contents Chapter 1 Part 1 1 2 3 4 Part 2 5 6 7 8 9 10 11 12 13 14 Chapter 2 Part 1 15 16 17 Part 2 Division 1 18 19 Page Preliminary Introduction Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Definitions—the dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Act binds all persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Basic concepts Meaning of bulk end user . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Meaning of bulk end user fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Meaning of bulk end user quantity . . . . . . . . . . . . . . . . . . . . . . . . 10 Meaning of off-road purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Meaning of retailer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Meaning of retail fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Meaning of retail quantity for fuel . . . . . . . . . . . . . . . . . . . . . . . . . 12 Meaning of net sale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Only 1 subsidy payable for fuel. . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Subsidy only for fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Retailers Subsidy scheme for licensed retailers Entitlement to subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Sale of fuel by licensed retailers. . . . . . . . . . . . . . . . . . . . . . . . . . 14 Person may hold only 1 licence . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Subsidy entitlement Provisional subsidies Paying provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Calculating provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . 15

2 Fuel Subsidy Act 1997 20 21 Division 2 22 22A 23 Division 3 24 25 Division 4 26 27 28 Part 3 29 30 Part 4 31 32 32A Chapter 3 Part 1 33 34 Part 2 Division 1 Subdivision 1 34A Subdivision 2 34B 34C Subdivision 3 34D When commissioner may change date for paying, or decide not to pay, provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner may require guarantee . . . . . . . . . . . . . . . . . . . . . Claiming and paying subsidies When subsidies are claimed—provisional subsidy paid or payable ...................................... When subsidies are claimed—no provisional subsidy payable . . Paying subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overpaid and underpaid provisional subsidy amounts Overpaid provisional subsidy amount . . . . . . . . . . . . . . . . . . . . . Underpaid provisional subsidy amount . . . . . . . . . . . . . . . . . . . . Licensed retailers’ notices about operations as licensed retailers, or for retail sites Notice of ceasing operations as a retailer . . . . . . . . . . . . . . . . . . Notice of ceasing to operate a retail site . . . . . . . . . . . . . . . . . . . Notice of starting to operate a further retail site . . . . . . . . . . . . . . Record keeping and returns Records to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Obligations of purchasers of diesel Purchaser’s obligation to advise retailer of off-road purpose for diesel ........................................ Retail consumer’s obligation to repay subsidy . . . . . . . . . . . . . . . Purchaser must keep records. . . . . . . . . . . . . . . . . . . . . . . . . . . . Bulk end users Subsidy scheme for licensed bulk end users Entitlement to subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Person may hold only 1 bulk end user licence . . . . . . . . . . . . . . . Subsidy entitlement Provisional subsidy payments Preliminary Application of div 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisional subsidies Paying provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount of provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . Claiming and paying subsidies Paying subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 18 19 19 19 20 20 21 21 21 22 23 23 23 24 25 25 26 27 27

3 Fuel Subsidy Act 1997 Subdivision 4 34E 34F Subdivision 5 34G Subdivision 6 34H 34I 34J Division 2 Subdivision 1 35AA Subdivision 2 35 36 Part 3 37 38 Chapter 4 Part 1 39 Part 2 40 41 42 43 44 45 46 47 Part 3 48 49 50 51 Overpaid and underpaid provisional subsidy amounts Overpaid provisional subsidy amount . . . . . . . . . . . . . . . . . . . . . Underpaid provisional subsidy amount . . . . . . . . . . . . . . . . . . . . Changing from provisional subsidy payments to subsidy payments in arrears Commissioner may decide subsidy payments to be made in arrears ...................................... Notices about ceasing to use bulk end user fuel and ceasing and starting to use storage sites Notice of ceasing to use bulk end user fuel . . . . . . . . . . . . . . . . . Notice of ceasing to use a storage site . . . . . . . . . . . . . . . . . . . . Notice of starting to use a storage site . . . . . . . . . . . . . . . . . . . . . Subsidy payments in arrears Preliminary Application of div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Claiming and paying subsidies When subsidies are claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paying subsidies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Record keeping and returns Records to be kept . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Licences for retailer and bulk end user subsidy schemes Preliminary Application of ch 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Applications for, and issue of, licences Application for licence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consideration of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Criteria for granting application . . . . . . . . . . . . . . . . . . . . . . . . . . Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When licence becomes effective . . . . . . . . . . . . . . . . . . . . . . . . . Conditions of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form of retailer’s licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form of bulk end user’s licence . . . . . . . . . . . . . . . . . . . . . . . . . . Cessation and cancellation of licences When licence ceases to have effect . . . . . . . . . . . . . . . . . . . . . . . Cancellation of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Procedure for cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Immediate suspension pending formal cancellation procedure . . 28 28 29 30 30 31 31 31 33 33 34 35 35 36 36 37 37 38 38 38 39 39 39 40

4 Fuel Subsidy Act 1997 52 Part 4 53 54 55 56 57 Chapter 5 Part 1 Division 1 58 59 60 61 Division 2 62 63 64 65 Division 3 Subdivision 1 66 Subdivision 2 67 68 69 70 71 72 Subdivision 3 73 74 75 Subdivision 4 76 77 Immediate suspension after charging with offence . . . . . . . . . . . General provisions about licences Changing conditions of licence. . . . . . . . . . . . . . . . . . . . . . . . . . . Licensee must comply with licence conditions . . . . . . . . . . . . . . . Changing other provisions of licence . . . . . . . . . . . . . . . . . . . . . . Licence not transferable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duration of licence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enforcement and appeals Investigation and enforcement Authorised persons Functions of authorised person . . . . . . . . . . . . . . . . . . . . . . . . . . Authorised person subject to commissioner’s directions . . . . . . . Powers of authorised persons . . . . . . . . . . . . . . . . . . . . . . . . . . . Limitation on powers of authorised person. . . . . . . . . . . . . . . . . . Appointment of authorised persons and other matters Appointment of authorised persons . . . . . . . . . . . . . . . . . . . . . . . Authorised person’s appointment conditions . . . . . . . . . . . . . . . . Authorised person’s identity card . . . . . . . . . . . . . . . . . . . . . . . . . Display of authorised person’s identity card . . . . . . . . . . . . . . . . . Powers of authorised persons Power to enter places Power to enter places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consents and warrants for entry Consent to entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence of consent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application for warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Issue of warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence about special warrants . . . . . . . . . . . . . . . . . . . . . . . . . General powers General powers after entering places . . . . . . . . . . . . . . . . . . . . . Failure to help authorised person . . . . . . . . . . . . . . . . . . . . . . . . . Failure to give information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Vehicles transporting fuel Stopping vehicle requiring fuel transport record. . . . . . . . . . . . . . Exercise of authorised person’s powers for vehicle . . . . . . . . . . . 41 41 42 42 42 42 43 43 43 43 44 44 44 45 45 46 47 47 48 48 49 50 51 51 52 53

5 Fuel Subsidy Act 1997 Subdivision 5 78 79 80 81 82 83 84 85 86 Subdivision 6 87 88 89 90 91 92 93 94 Division 4 95 96 97 98 99 Division 5 100 101 102 Part 2 103 104 105 106 107 Part 3 108 Power to seize evidence Seizing evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Securing seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tampering with seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers to support seizure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receipt for seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forfeiture of seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sale of seized fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Return of seized things. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Access to seized things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to obtain information Power to require name and address . . . . . . . . . . . . . . . . . . . . . . Failure to give name or address . . . . . . . . . . . . . . . . . . . . . . . . . . Power to require information or production of documents . . . . . . Failure to give information or produce document . . . . . . . . . . . . . Failure to certify copy of document. . . . . . . . . . . . . . . . . . . . . . . . Power to require attendance of persons. . . . . . . . . . . . . . . . . . . . Power to record giving of information . . . . . . . . . . . . . . . . . . . . . . Failure to comply with requirement about attendance . . . . . . . . . General enforcement matters Access to public records without fee . . . . . . . . . . . . . . . . . . . . . . Forfeiture on conviction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dealing with forfeited things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice of damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General enforcement offences False or misleading statements . . . . . . . . . . . . . . . . . . . . . . . . . . False, misleading or incomplete documents . . . . . . . . . . . . . . . . Obstructing authorised persons . . . . . . . . . . . . . . . . . . . . . . . . . . Proceedings Responsibility for acts or omissions of representatives . . . . . . . . Executive officers must ensure corporation complies with Act. . . Executive officers liable for payment of certain amounts . . . . . . . Evidentiary aids . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Proceedings for offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of amounts, repayments and penalty amounts Commissioner may apply amounts payable under Act. . . . . . . . . 54 54 54 55 55 56 57 57 58 58 59 59 60 60 60 61 61 62 62 63 63 64 64 65 65 66 66 67 68 68 69

6 Fuel Subsidy Act 1997 109 110 111 112 113 114 115 Part 4 Division 1 116 Division 2 Subdivision 1 117 118 Subdivision 2 119 120 121 122 Subdivision 3 123 124 125 126 127 128 129 Chapter 6 130 131 132 132A 133 134 135 136 Commissioner may register a charge to recover overpaid provisional subsidy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner may recover amounts from garnishee . . . . . . . . . Duration of garnishee notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of discharge of liability on garnishee notice . . . . . . . . . . . . Effect of payment by garnishee . . . . . . . . . . . . . . . . . . . . . . . . . . Person receiving subsidy without entitlement. . . . . . . . . . . . . . . . Penalty amounts to be alternative to prosecution. . . . . . . . . . . . . Reviews and appeals Review of decisions Review of decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reviews and appeals under this Act Preliminary Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Failure to make decision taken to be decision . . . . . . . . . . . . . . . Internal review of decision Appeal process starts with internal review . . . . . . . . . . . . . . . . . . Who may apply for review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Applying for review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Review decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeals Who may appeal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Court to which appeal may be made . . . . . . . . . . . . . . . . . . . . . . Starting appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No stay of operations of decisions . . . . . . . . . . . . . . . . . . . . . . . . Hearing procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers of court on appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeals only on questions of law . . . . . . . . . . . . . . . . . . . . . . . . . Miscellaneous Delegation by commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . Approved forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transportation records for bulk transport of fuel. . . . . . . . . . . . . . Estimated amounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No entitlement to subsidy if insufficient records . . . . . . . . . . . . . . Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Commissioner to give information notice for certain decisions. . . Recovery of amounts owing to commissioner . . . . . . . . . . . . . . . 69 69 70 70 71 71 72 73 74 75 75 76 76 76 77 77 77 78 78 78 78 79 79 79 80 81 81 82 83

7 Fuel Subsidy Act 1997 137 138 138A 138B 139 140 141 141A 142 143 144 Chapter 7 145 146 Chapter 8 147 148 149 150 151 152 153 154 Chapter 9 155 156 157 158 Schedule 1 Schedule 2 Repayment of amount after review of decision to require payment .................................. Interest on amounts owing to commissioner . . . . . . . . . . . . . . . . Commissioner’s power to require information or documents . . . . False or misleading statements . . . . . . . . . . . . . . . . . . . . . . . . . . False, misleading or incomplete documents given to commissioner ................................. False, misleading or incomplete document entries . . . . . . . . . . . Confidentiality of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refusal to disclose particular information. . . . . . . . . . . . . . . . . . . Service of documents on commissioner. . . . . . . . . . . . . . . . . . . . Protecting officials from liability . . . . . . . . . . . . . . . . . . . . . . . . . . Regulation-making power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions for GSTandRelatedMattersAct2000 Person receiving reimbursement for surcharge . . . . . . . . . . . . . . Continuation of rights and obligations under Act for particular sellers and purchasers of diesel. . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions for FuelSubsidyAmendmentAct2000 Record of stock on hand—bulk end users . . . . . . . . . . . . . . . . . . Record of stock on hand—retailers . . . . . . . . . . . . . . . . . . . . . . . Continuation of rights and obligations under Act for particular sellers and purchasers of fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . Claims by bulk end users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No retrospective criminal liability . . . . . . . . . . . . . . . . . . . . . . . . . Paying start-up allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Retailer’s licence not effective before 1 December 2000 . . . . . . . Continuation of rights and obligations under Act for particular sellers and purchasers of fuel . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions for Revenue and Other LegislationAmendmentAct2002 Application of ch 3, pt 2, div 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisional subsidy for 2001–02 financial year . . . . . . . . . . . . . . Reviews and appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No retrospective criminal liability . . . . . . . . . . . . . . . . . . . . . . . . . Decisions subject to review and appeal . . . . . . . . . . . . . . . . . Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 84 84 85 85 86 86 87 87 88 88 89 90 90 90 91 91 92 92 92 92 93 94 94 94 95 97

8 Fuel Subsidy Act 1997 Endnotes 1 2 3 4 5 6 7 8 9 10 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tables in earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of forms notified or published in the gazette . . . . . . . . . . . . . . . . Tables of renumbered provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information about retrospectivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 102 103 103 104 104 106 122 123 131

s1 9 s4 Fuel Subsidy Act 1997 Fuel Subsidy Act 1997 [as amended by all amendments that commenced on or before 11 December 2008] An Act about providing subsidies for fuel Chapter 1 Preliminary Part 1 Introduction 1 Short title This Act may be cited as the Fuel Subsidy Act 1997 . 2 Commencement This Act commences, or is taken to have commenced, on 1 November 1997. 3 Definitions—the dictionary The dictionary in schedule 2 defines particular words used in this Act. 4 Act binds all persons This Act binds all persons, including the State, and, so far as the legislative power of the Parliament permits, the Commonwealth and the other States.

s 5 10 s 7 Fuel Subsidy Act 1997 Part 2 Basic concepts 5 Meaning of bulk end user (1) A person is a bulk end user to the extent the person uses bulk end user fuel. (2) If fuel is delivered directly into the running tank of a vehicle or equipment used by a person’s associate under section 6(3)(b), the associate is not a bulk end user for the fuel. 6 Meaning of bulk end user fuel (1) Fuel is bulk end user fuel if it is fuel, other than diesel that is used for an off-road purpose, that is— (a) purchased by a person other than as retail fuel; and (b) delivered, under subsection (3)— (i) from a storage site of the person stated in the person’s bulk end user licence; or (ii) in Queensland by a distributor. (2) Subsection (1)(b) applies to the extent the delivery is made in a bulk end user quantity. (3) The fuel must be delivered— (a) directly into the running tank of a vehicle or equipment used by the person, and for operating the vehicle or equipment; or (b) as part of the person’s enterprise, directly into the running tank of a vehicle or equipment used by the person’s associate, whether or not by way of sale, and for operating the vehicle or equipment. 7 Meaning of bulk end user quantity (1) The bulk end user quantity for bulk end user fuel is not more than 2000L or, if another quantity is prescribed under a regulation for the fuel, the other quantity. (2) Also, fuel delivered from a storage site to the running tank of a vehicle or equipment in a day is not a bulk end user quantity

s 8 11 s 8 Fuel Subsidy Act 1997 to the extent that it is more than the quantity mentioned in subsection (1). (3) In addition, fuel delivered by a distributor to the running tank of a vehicle or equipment in a day is not a bulk end user quantity to the extent that it is more than the quantity mentioned in subsection (1). 8 Meaning of off- road purpose (1) An off-road purpose , for diesel, means a purpose other than— (a) to propel a diesel engine road vehicle on— (i) a public road; or (ii) another road if the purpose is merely to enable the vehicle to access a public road and is incidental to gaining access to the public road; or (b) a purpose that is merely incidental to a purpose mentioned in paragraph (a). (2) For chapter 2, an off-road purpose does not include a private or domestic purpose. (3) However, diesel used for a private or domestic purpose is used for an off-road purpose if— (a) it is purchased from a retailer; and (b) either— (i) before 1 July 2003, a rebate applied in relation to the diesel under the Commonwealth diesel fuel rebate scheme established under the Customs Act 1901 (Cwlth) and Excise Act 1901 (Cwlth); or (ii) on or after the day the RevenueLegislationAmendment Act 2004 , section 35, commences, the purchaser is entitled to an energy grant in relation to the diesel under the energy grants (credits) scheme established under the Energy Grants (Credits) Scheme Act 2003 (Cwlth).

s 9 12 s 11 Fuel Subsidy Act 1997 9 Meaning of retailer (1) A person is a retailer — (a) to the extent the person sells fuel owned by the person to the public from, or through, a fixed site in Queensland, unless the person is taken not to be a retailer under subsection (2)(b); or (b) if the person is taken to be a retailer under subsection (2)(a). (2) A regulation may prescribe the circumstances in which— (a) a person other than the owner of fuel is taken to be the retailer for the fuel; or (b) a retailer of fuel is taken not to be a retailer for the fuel. 10 Meaning of retail fuel (1) Fuel sold by a retailer from a retail site, to the extent it is sold in retail quantities, is retail fuel . (2) However, for chapter 2, the term does not include— (a) diesel for which the retailer is given advice under section 31; or (b) diesel sold from a marine site, unless the diesel is delivered by the retailer directly into the running tank of a registered recreational ship under the TransportOperations (Marine Safety) Act 1994 — (i) on which a current registration number under that Act is displayed; and (ii) to which a current registration label under that Act is fixed. 11 Meaning of retail quantity for fuel (1) The retail quantity for retail fuel is not more than 2000L or, if another quantity is prescribed under a regulation for the fuel, the other quantity. (2) However, a quantity of fuel is not a retail quantity unless it is delivered by a metered pump into—

s 12 13 s 14 Fuel Subsidy Act 1997 (a) the running tank of a vehicle; or (b) a container that is empty when the delivery starts. (3) Also, a quantity of fuel delivered by a retailer from a retail site to a person in a day is not a retail quantity to the extent that it is more than the quantity mentioned in subsection (1). 12 Meaning of net sale A net sale is a sale of fuel made under section 16(1). 13 Only 1 subsidy payable for fuel (1) For an amount of fuel, only 1 subsidy is payable whether under this Act or a corresponding law. (2) If a person receives a subsidy under this Act for the sale of fuel and the person also receives a subsidy for the fuel under a corresponding law in relation to the fuel, the commissioner may require the person to refund the subsidy received under this Act. (3) The requirement must be made by an information notice for the decision given to the licensee. (4) Within 7 days after receiving the notice, the person must pay the amount to the commissioner. (5) At the end of the 7 days, the amount is a debt owing to the commissioner. 14 Subsidy only for fuel (1) A subsidy may be claimed under this Act only for fuel. (2) If fuel has been mingled with other material, the subsidy can only be claimed for the volume of fuel in the mixture. (3) For this Act, goods cease to be fuel if— (a) mingled with other material and the resultant product is not ordinarily used as fuel; or (b) otherwise dealt with and the resultant product is not fuel.

s 15 14 s 16 Fuel Subsidy Act 1997 Chapter 2 Retailers Part 1 Subsidy scheme for licensed retailers 15 Entitlement to subsidy (1) Retailers are, under this chapter, entitled to a subsidy for fuel purchased, and sold as retail fuel under section 16(1)— (a) after 30 November 2000; and (b) while the retailer is a licensed retailer. (2) However, if a claim for a subsidy for fuel is not made within 2 years after the fuel was sold as retail fuel, the entitlement to the subsidy ends. 16 Sale of fuel by licensed retailers (1) A licensed retailer who sells retail fuel to a retail consumer must not recover (directly or indirectly) from the consumer the part of the sale price that is an amount equal to the subsidy benefit for the sale other than by making a claim under this chapter. Maximum penalty—200 penalty units. (2) If a sale of fuel by a licensed retailer in a retail quantity is not a sale of retail fuel or if, under a single sale, part of the sale was a sale of retail fuel, the retailer must give the purchaser a record of the sale stating— (a) the total quantity of fuel sold; and (b) the quantity of fuel that was not sold as a net sale. Maximum penalty—100 penalty units. (3) Subsection (2) does not apply to the sale of diesel by a licensed retailer from a marine site.

s 17 15 s 19 Fuel Subsidy Act 1997 (4) If a sale of diesel by a licensed retailer from a marine site is a sale of retail fuel, the retailer must give the purchaser a record of the sale stating that fact. Maximum penalty—100 penalty units. 17 Person may hold only 1 licence (1) A person may hold only 1 retailer’s licence. (2) The licence applies to each of the retailer’s retail sites stated in the licence. Part 2 Subsidy entitlement Division 1 Provisional subsidies 18 Paying provisional subsidy (1) The commissioner must— (a) at least 5 days before the beginning of each month, pay to each licensed retailer the provisional subsidy to which the retailer is entitled for the month; and (b) give the retailer a written statement showing how the provisional subsidy was calculated and, if section 25 or 108 applies, the basis for the amount paid. (2) However, for the first month in which the person is a licensed retailer, the commissioner must pay the provisional subsidy and give the statement as soon as practicable after granting the licence. (3) For this section, a licensed retailer includes a person to whom a retailer’s licence has been issued but is not yet effective. 19 Calculating provisional subsidy (1) The provisional subsidy for a licensed retailer for a month is—

s 19 16 s 19 Fuel Subsidy Act 1997 (a) if paragraph (b) does not apply—one-twelfth (the amount ) of the anticipated annual subsidy under subsection (3) or (4); or (b) if the person is a licensed retailer for only part of the month—the proportion of the amount equalling the proportion of the month for which the person is a licensed retailer. (2) However, the provisional subsidy for a licensed retailer for each July and August after the licence is effective is the provisional subsidy under subsection (1) for the retailer for the previous June. (3) The anticipated annual subsidy for a licensed retailer for a financial year in which the person is a licensed retailer is the quantity of retail fuel sold by the retailer in the previous financial year adjusted by the indexation factor then multiplied by the current subsidy rate. (4) However, the commissioner may decide the anticipated annual subsidy if— (a) the commissioner is not satisfied the anticipated annual subsidy calculated under subsection (3) accurately reflects the subsidy to which the retailer is likely to be entitled for the financial year; or (b) the anticipated annual subsidy can not properly be calculated under subsection (3); or (c) the commissioner is not satisfied the anticipated annual subsidy decided under paragraph (a) or (b), or previously decided under this paragraph, accurately reflects the subsidy to which the retailer is likely to be entitled for the financial year. (5) In making a decision under subsection (4), the commissioner must have regard to the following— (a) retail sites acquired or disposed of by the retailer during or after the previous financial year; (b) the proportion of the previous financial year in which the person was a retailer; (c) the quantity of retail fuel reasonably expected to be sold by the retailer in the financial year;

s 20 17 s 20 Fuel Subsidy Act 1997 (d) any other matter the commissioner considers relevant. (6) A licensed retailer may, in the approved form, ask the commissioner to decide the anticipated annual subsidy for the retailer. (7) A licensed retailer may make a request under subsection (6) more than once in a financial year. (8) If the commissioner decides the anticipated annual subsidy for a retailer on the commissioner’s own initiative under subsection (4), or does not decide the anticipated annual subsidy as requested by a retailer under subsection (6), the commissioner must give the retailer an information notice about the decision. 20 When commissioner may change date for paying, or decide not to pay, provisional subsidy (1) This section applies if the commissioner reasonably believes a licensed retailer— (a) has not complied with, or is likely not to comply with, a condition of the retailer’s licence; or (b) may not be entitled to a subsidy for a month; or (c) may not operate as a licensed retailer for the whole of a month. (2) Despite section 18, the commissioner may decide— (a) a different date for paying a provisional subsidy to the retailer; or (b) not to pay a provisional subsidy to the retailer. (3) If the commissioner makes a decision under subsection (2)(a), because the retailer has not complied with licence conditions, the commissioner is not required to decide a date until the commissioner is satisfied the retailer has complied with the conditions. (4) The commissioner must give the licensed retailer an information notice about the commissioner’s decision under subsection (2).

s 21 18 s 22 Fuel Subsidy Act 1997 21 Commissioner may require guarantee (1) The commissioner may require a licensed retailer to give the commissioner a written guarantee from another person before the commissioner pays a provisional subsidy to the retailer. (2) The requirement must be made by information notice. (3) The guarantee must be for the amount, in the form and provided in the way, stated in the notice. (4) However, the commissioner may require the guarantee only if the commissioner is satisfied it is necessary to protect the integrity of the fuel subsidy arrangements under this Act. (5) The commissioner does not have to pay the retailer a provisional subsidy until the guarantee is given. (6) This section applies despite section 18. Division 2 Claiming and paying subsidies 22 When subsidies are claimed—provisional subsidy paid or payable (1) For each month for which a provisional subsidy is paid or payable, a licensed retailer must lodge with the commissioner under subsection (2) a claim, in the approved form, for the retailer’s subsidy. Maximum penalty—200 penalty units. (2) The claim must be lodged— (a) within 14 days after the end of each month; or (b) by the day stated in a notice given under subsection (3). (3) The commissioner may, by written notice, require the retailer to lodge claims other than under subsection (2)(a) if, under section 20, the commissioner decides a different date for paying a provisional subsidy to the retailer. (4) If the commissioner makes a decision under subsection (3), the commissioner must give the retailer an information notice about the decision.

s 22A 19 Fuel Subsidy Act 1997 s 24 22A When subsidies are claimed—no provisional subsidy payable If, under section 20(2)(b), the commissioner decides not to pay a provisional subsidy to a licensed retailer for a month, the retailer may lodge with the commissioner a claim, in the approved form, for the subsidy to which the retailer is entitled for the month. 23 Paying subsidy (1) After receiving a claim by a licensed retailer for a month, the commissioner must pay to the retailer the subsidy to which the commissioner is satisfied the retailer is entitled less any provisional subsidy paid to the retailer for the month. (2) If a retailer does not lodge a claim as required under section 22, the commissioner may decide the subsidy to which the retailer is entitled as if the retailer had lodged the claim. Division 3 Overpaid and underpaid provisional subsidy amounts 24 Overpaid provisional subsidy amount (1) If the provisional subsidy paid to a licensed retailer for a month is more than the retailer’s subsidy for the month, the amount of the difference (the amount ) is payable by the retailer to the commissioner when the next provisional subsidy payment is made to the retailer. (2) However, the commissioner may, by written notice, require the retailer to pay the amount to the commissioner if— (a) the commissioner reasonably believes another provisional subsidy will not be paid to the retailer; or (b) under section 20(2), the commissioner has made a decision for the next provisional subsidy for the retailer. (3) The person must pay the amount to the commissioner in the reasonable time stated in the notice.

s 25 20 s 26 Fuel Subsidy Act 1997 (4) An amount not paid as required under subsection (1) or (3) is a debt owing to the commissioner. 25 Underpaid provisional subsidy amount (1) If the provisional subsidy paid to a licensed retailer for a month is less than the retailer’s subsidy for the month, the commissioner does not have to pay the amount of the difference until making the next provisional subsidy payment to the retailer. (2) However, if the commissioner reasonably believes another provisional subsidy will not be paid to the retailer, the amount is payable by the commissioner within a reasonable time. (3) Also, if the commissioner reasonably believes the licensed retailer has not complied with the licence conditions, the commissioner is not required to pay the amount until the commissioner is satisfied the retailer has complied with the conditions. (4) If the commissioner makes a decision under subsection (3), the commissioner must give the licensed retailer an information notice about the decision. Division 4 Licensed retailers’ notices about operations as licensed retailers, or for retail sites 26 Notice of ceasing operations as a retailer (1) A person who ceases, or intends to cease, operating as a retailer must give the commissioner written notice, under this section, stating when the person ceased, or intends to cease, operating as a retailer. Maximum penalty—200 penalty units. (2) The notice must be in the approved form and given— (a) on or before the 21st day of the month in which the person ceases, or intends to cease, operating as a retailer; or

s 27 21 s 29 Fuel Subsidy Act 1997 (b) if the person lodges the person’s final claim under division 2 on an earlier day—the earlier day. 27 Notice of ceasing to operate a retail site (1) A licensed retailer who ceases, or intends to cease, operating a particular retail site stated in the retailer’s licence, must give the commissioner written notice, under this section, stating when the retailer ceased, or intends to cease, operating the site. Maximum penalty—200 penalty units. (2) The notice must be in the approved form and given— (a) on or before the 21st day of the month in which the licensed retailer ceases, or intends to cease, operating the site; or (b) if the retailer first lodges a claim under division 2 on an earlier day after starting to operate the site—the earlier day. 28 Notice of starting to operate a further retail site (1) A licensed retailer who starts operating a retail site not stated on the retailer’s licence, must give the commissioner a written notice, under this section, stating when the retailer started operating the site. Maximum penalty—100 penalty units. (2) The notice must be in the approved form and given when the licensed retailer next lodges a claim under division 2. Part 3 Record keeping and returns 29 Records to be kept (1) A licensed retailer must keep records as required under this section.

s 30 22 s 30 Fuel Subsidy Act 1997 Maximum penalty—100 penalty units. (2) The records must include the following details for each sale of fuel by the person as a retailer— (a) details of the price charged per litre and the basis for calculating the price; (b) the address of the retail site from, or through, which the fuel was sold; (c) the date of the sale; (d) the type of fuel sold; (e) the quantity sold; (f) if the fuel is retail fuel delivered from a marine site into the running tank of a registered recreational ship—the ship’s registration number; (g) another matter prescribed under a regulation. (3) The records must include the following details for each purchase of fuel by the person as a retailer— (a) the date of the purchase; (b) the type of fuel purchased; (c) the quantity purchased; (d) the seller’s name and address; (e) the price paid per litre; (f) the place of delivery; (g) another matter prescribed under a regulation. (4) The records must include daily records of the stock of fuel on hand and the time when the stock was determined. (5) The person, whether or not the person ceases to be a licensed retailer, must keep each record for 5 years after it is made. 30 Return (1) A person who was a licensed retailer for a financial year or part of a financial year, must lodge a return, under this section, with the commissioner.

s 31 23 s 32A Fuel Subsidy Act 1997 Maximum penalty—100 penalty units. (2) The return must be in the approved form and lodged before 1 August in the next financial year or a later date advised by the commissioner. Part 4 Obligations of purchasers of diesel 31 Purchaser’s obligation to advise retailer of off-road purpose for diesel (1) Before a person buys diesel in a retail quantity from a licensed retailer for an off-road purpose, the person must advise the retailer of the quantity that is to be used for an off-road purpose. Maximum penalty—100 penalty units. (2) However, subsection (1) does not apply if the person buys the diesel from a marine site. 32 Retail consumer’s obligation to repay subsidy (1) A retail consumer who purchases diesel under a sale made under section 16(1) and uses it for an off-road purpose must repay to the commissioner the amount of the subsidy for the sale within 7 days after the end of the month in which it is used. (2) At the end of the 7 days, the amount is a debt owing to the commissioner. (3) Subsection (1) applies to the extent the fuel is used for an off-road purpose. 32A Purchaser must keep records (1) This section applies to a person who buys diesel in a retail quantity from a licensed retailer and uses any amount of it for an off-road purpose.

s 33 24 s 33 Fuel Subsidy Act 1997 (2) The person must keep, for at least 5 years from the day of purchase, the records required under this section relating to the diesel. Maximum penalty—100 penalty units. (3) The person must keep— (a) any record of the sale given to the person by the licensed retailer under section 16(2); and (b) records that enable the amount of the diesel used for an off-road purpose to be ascertained. (4) If the commissioner gives the person a written notice requiring stated records to be kept for subsection (3)(b), the person must keep those records, unless the person has a reasonable excuse. (5) The commissioner may include a matter in a notice given under subsection (4) by including it in a document accompanying the notice. Example — A notice under subsection (4) may be accompanied by a practice direction issued by the commissioner. Chapter 3 Bulk end users Part 1 Subsidy scheme for licensed bulk end users 33 Entitlement to subsidy (1) Bulk end users are, under this chapter, entitled to a subsidy for fuel purchased, and used as bulk end user fuel— (a) after 30 September 2000; and (b) while the user is a licensed bulk end user.

s 34 25 s 34A Fuel Subsidy Act 1997 (2) However, if a claim for a subsidy for fuel is not made within 2 years after the fuel was used as bulk end user fuel, the entitlement to the subsidy ends. 34 Person may hold only 1 bulk end user licence (1) A person may hold only 1 bulk end user licence. (2) The licence applies— (a) to each of the user’s storage sites stated in the licence; and (b) for each delivery of fuel by a distributor into the running tank of a vehicle or equipment used by the user. Part 2 Subsidy entitlement Division 1 Provisional subsidy payments Subdivision 1 Preliminary 34A Application of div 1 (1) This division applies for a financial year to a licensed bulk end user who— (a) held a bulk end user’s licence that was in force for the whole of the previous financial year; and (b) lodged 1 or more claims for the subsidy to which the user is entitled as a bulk end user for the whole of the previous financial year; and (c) is entitled to a subsidy as a bulk end user for the previous financial year of not more than the amount prescribed under a regulation (the prescribed subsidy amount ); and

s 34B 26 Fuel Subsidy Act 1997 s 34B (d) under section 38, lodged a return for the previous financial year; and (e) the commissioner is satisfied intends to continue to use bulk end user fuel for the whole of the financial year. (2) Also, the commissioner may decide this division applies for a financial year to a licensed bulk end user if— (a) lodgment of a return mentioned in section 38 for the previous financial year is made after the date required under the section; and (b) this division would otherwise apply to the user. (3) However, the commissioner may decide this division does not apply to a licensed bulk end user if the commissioner reasonably believes the user has not complied with the licence conditions. (4) Also, this division does not apply for a financial year to a licensed bulk end user if, before 1 September in the year, the user gives written notice to the commissioner asking for subsidy payments to be made under division 2. (5) If the commissioner makes a decision under subsection (3), the commissioner must give the licensed bulk end user an information notice about the decision. Subdivision 2 Provisional subsidies 34B Paying provisional subsidy (1) The commissioner must— (a) pay to the bulk end user the provisional subsidy to which the user is entitled for the financial year less any subsidy paid under division 2 for the year; and (b) give the user a written statement showing how the provisional subsidy was calculated and, if section 34F or 108 applies, the basis for the amount paid. (2) Payment of the provisional subsidy must be made by— (a) if, under section 34A(2), the commissioner decides this division applies to the user, the later of the following—

s 34C 27 Fuel Subsidy Act 1997 s 34D (i) as soon as practicable after making the decision; (ii) 1 October in the financial year; or (b) if paragraph (a) does not apply—1 October in the financial year. 34C Amount of provisional subsidy (1) The provisional subsidy for the bulk end user for the financial year is the user’s subsidy for the previous financial year. (2) However, if the commissioner is not satisfied the user’s subsidy for the previous financial year accurately reflects the subsidy to which the user is likely to be entitled for the financial year, the commissioner may decide the provisional subsidy. (3) The amount decided under subsection (2) must not be more than the prescribed subsidy amount. (4) In making the decision, the commissioner must have regard to the following— (a) storage sites acquired or disposed of by the user during or after the previous financial year; (b) the quantity of bulk end user fuel reasonably expected to be used by the user in the financial year; (c) any other matter the commissioner considers relevant. (5) If the commissioner makes a decision under subsection (2), the commissioner must give the user an information notice about the decision. Subdivision 3 Claiming and paying subsidies 34D Paying subsidy (1) After lodgment of the bulk end user’s return under section 38 for the financial year, the commissioner must pay to the user the subsidy to which the commissioner is satisfied the user is entitled less the provisional subsidy paid to the user for the year.

s 34E 28 Fuel Subsidy Act 1997 s 34F (2) If the user does not lodge the return as required under section 38, the commissioner may decide the subsidy to which the user is entitled as if the user had lodged the return. (3) If the commissioner makes a decision under subsection (2), the commissioner must give the user an information notice about the decision. Subdivision 4 Overpaid and underpaid provisional subsidy amounts 34E Overpaid provisional subsidy amount (1) If the provisional subsidy paid to the bulk end user for the financial year is more than the user’s subsidy for the year, the amount of the difference (the amount ) is payable by the user to the commissioner when the next provisional subsidy payment is made to the user. (2) However, the commissioner may, by written notice, require the user to pay the amount to the commissioner if the commissioner reasonably believes a provisional subsidy will not be paid to the user for the next financial year. (3) The person must pay the amount to the commissioner in the reasonable time stated in the notice. (4) An amount not paid as required under subsection (1) or (3) is a debt owing to the commissioner. 34F Underpaid provisional subsidy amount (1) If the provisional subsidy paid to the bulk end user for a financial year is less than the user’s subsidy for the year, the commissioner does not have to pay the amount of the difference (the amount ) until making the next provisional subsidy payment to the user. (2) However, if the commissioner reasonably believes a provisional subsidy will not be paid to the user for the next financial year, the amount is payable by the commissioner before the end of the month after the month in which the user

s 34G 29 Fuel Subsidy Act 1997 s 34G lodges an annual return for the financial year for which the provisional subsidy was paid. (3) Also, if the commissioner reasonably believes the user has not complied with the user’s licence conditions, the commissioner is not required to pay the amount until the commissioner is satisfied the user has complied with the conditions. (4) If the commissioner makes a decision under subsection (3), the commissioner must give the user an information notice about the decision. Subdivision 5 Changing from provisional subsidy payments to subsidy payments in arrears 34G Commissioner may decide subsidy payments to be made in arrears (1) The commissioner may decide this division ceases to apply to the bulk end user for the financial year if— (a) at any time after a provisional subsidy is paid to the user for the year, the subsidy to which the commissioner is satisfied the user is entitled for the year exceeds the provisional subsidy paid; and (b) the commissioner is satisfied the subsidy to which the user is entitled for the year will significantly exceed the provisional subsidy; and (c) by written notice dated after 30 September in the financial year given to the commissioner, the user asks for subsidy payments to be made under division 2; and (d) under division 2, the user lodges a claim for the user’s subsidy for the period (the relevant period )— (i) if subparagraph (ii) does not apply—starting on 1 July in the year and ending on the last day of the month before the date of the notice; or (ii) if the user has previously lodged a claim under division 2 for a period in the year—starting on the day after the end of the period for which the

s 34H 30 Fuel Subsidy Act 1997 s 34I previous claim has been lodged and ending on the last day of the month before the date of the notice. (2) If, under subsection (1), the commissioner decides this division ceases to apply to the user for the financial year— (a) the relevant period is a claim period for section 35 for which a subsidy is payable to the user; and (b) the commissioner must, under section 36, pay the subsidy for the period less the provisional subsidy paid to the user; and (c) claim periods for the user after the relevant period are determined under section 35. (3) If, under subsection (1), the commissioner decides this division does not cease to apply to the user for the financial year, the commissioner must give the user an information notice about the decision. 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 (1) A person who ceases using bulk end user fuel must give the commissioner written notice, under this section, stating when the person ceased using bulk end user fuel. Maximum penalty—200 penalty units. (2) The notice must be in the approved form and given within 1 month after the person ceased using bulk end user fuel. 34I Notice of ceasing to use a storage site (1) A licensed bulk end user who ceases using a particular storage site stated in the user’s licence, must give the commissioner written notice, under this section, stating when the user ceased using the site. Maximum penalty—200 penalty units.

s 34J 31 Fuel Subsidy Act 1997 s 35 (2) The notice must be in the approved form and given within 1 month after the person ceased using the storage site. 34J Notice of starting to use a storage site (1) A licensed bulk end user who starts using a storage site not stated in the user’s licence, must give the commissioner written notice, under this section, stating when the user started using the site. Maximum penalty—40 penalty units. (2) The notice must be in the approved form and given at the earlier of the following— (a) the user’s next lodgment of an annual return under section 38; (b) the user’s lodgment of a claim under division 2. 1 Division 2 Subsidy payments in arrears Subdivision 1 Preliminary 35AA Application of div 2 This division applies for a financial year to a licensed bulk end user to whom division 1 does not apply or ceases to apply because of a decision under section 34G(1). Subdivision 2 Claiming and paying subsidies 35 When subsidies are claimed (1) A licensed bulk end user may lodge with the commissioner a claim in the approved form for the subsidy to which the user is entitled for each claim period. 1 See section 34G(1)(d).

s 35 32 s 35 Fuel Subsidy Act 1997 (2) The claim period is 3 months or, if another period is decided by the commissioner under this section, the other period. (3) The commissioner may decide a claim period for which a subsidy is payable to a licensed bulk end user— (a) on the commissioner’s own initiative; or (b) on application, in the approved form, by the user. (4) The commissioner may decide a claim period of less than 3 months only if— (a) the commissioner reasonably believes— (i) the amount of bulk end user fuel likely to be used in conducting the enterprise in the next 12 months will be at least the amount prescribed under a regulation or, if an amount is not prescribed, at least 300000L; or (ii) the costs of financing for the fuel arising from payment of a subsidy for a 3 month claim period is likely to cause the user significant financial hardship; or (iii) it is necessary for the claim period to end at the end of a financial year; or (b) the user is of a class prescribed under a regulation. (5) If, on the commissioner’s own initiative, the commissioner decides the claim period for a bulk end user at more than 3 months, or decides to refuse a bulk end user’s application made under subsection (3)(b), the commissioner must give the user an information notice for the decision. (6) If the commissioner decides a claim period at less than 3 months for a licensed bulk end user, the fee prescribed under a regulation is payable by the user— (a) for each claim period; and (b) when the subsidy for the claim period is paid to the user.

s 36 33 s 37 Fuel Subsidy Act 1997 36 Paying subsidies (1) This section applies if a licensed bulk end user lodges a claim for a subsidy for a claim period with the commissioner under section 35. (2) The commissioner must pay to the licensed bulk end user the subsidy to which the commissioner is satisfied the user is entitled for the claim period. (3) The commissioner is not required to pay the subsidy before the 21st day of the month after the end of the claim period. (4) Also, if the commissioner reasonably believes the licensed bulk end user has not complied with the licence conditions, the commissioner is not required to pay the subsidy until the commissioner is satisfied the user has complied with the conditions. (5) If the commissioner decides the licensed bulk end user has not complied with the licence conditions, the commissioner must give the user an information notice for the decision. Part 3 Record keeping and returns 37 Records to be kept (1) A licensed bulk end user must keep records as required under this section. Maximum penalty—100 penalty units. (2) The records must include the following details for each purchase of fuel, other than retail fuel, by the person— (a) the date the fuel was purchased; (b) the quantity and type purchased; (c) the seller’s name and address; (d) the price paid per litre; (e) the place of delivery; (f) another matter prescribed under a regulation.

s 38 34 s 38 Fuel Subsidy Act 1997 (3) Also, the records must include the following details— (a) for each storage site stated in the user’s licence—the stock of fuel on hand at the end of each month; (b) for diesel not purchased as retail fuel—the way it is used; (c) the vehicles and equipment to which bulk end user fuel is delivered; (d) another matter prescribed under a regulation. (4) The person, whether or not the person ceases to be a licensed bulk end user, must keep each record for 5 years after it is made. 38 Return (1) Subsection (2) applies to a person who— (a) was a licensed bulk end user for a financial year or part of a financial year; and (b) either— (i) during the financial year, lodged a claim for a subsidy for fuel used as bulk end user fuel during the financial year; or (ii) received a provisional subsidy for the year. (2) The person must lodge a return in the approved form with the commissioner— (a) if paragraph (b) does not apply—before 1 September in the next financial year or the later date advised by the commissioner; or (b) if the person is required to give notice under section 34H—within the reasonable time stated in a written notice given by the commissioner to the person. Maximum penalty—100 penalty units. (3) Subsection (4) applies to a person who— (a) was a licensed bulk end user for a financial year, or part of a financial year, (the earlier year ); and

s 39 35 s 40 Fuel Subsidy Act 1997 (b) was a licensed bulk end user for whom part 2, division 2, applied for the earlier year; and (c) did not, during the earlier year, lodge a claim for a subsidy for fuel used during the earlier year; and (d) during a later financial year (the later year ), lodged a claim for a subsidy for fuel used during the earlier year. (4) The person must lodge a return in the approved form with the commissioner for the earlier year before 1 September in the financial year after the later year or the later date advised by the commissioner. Maximum penalty—100 penalty units. Chapter 4 Licences for retailer and bulk end user subsidy schemes Part 1 Preliminary 39 Application of ch 4 This chapter applies for a licence for the subsidy schemes under chapters 2 and 3. Part 2 Applications for, and issue of, licences 40 Application for licence (1) An application by a retailer for a licence under this chapter (a retailer’s licence ) or by a bulk end user for a licence under

s 41 36 s 42 Fuel Subsidy Act 1997 this chapter (a bulk end user’s licence ) must be made to the commissioner in the approved form. (2) The commissioner may, by written notice given to the applicant, require the applicant to give the commissioner further information that is necessary and reasonable to help the commissioner decide the application. 41 Consideration of application The commissioner must consider the application and either grant, or refuse to grant, the application. 42 Criteria for granting application (1) The commissioner may grant the application only if the commissioner is satisfied the applicant is a fit and proper person and— (a) for a retailer’s licence—sells, or will sell, retail fuel; or (b) for a bulk end user’s licence—uses bulk end user fuel. (2) In deciding whether or not a person is a fit and proper person, the commissioner may have regard to the following matters— (a) whether or not the person is likely to breach a licence condition; (b) whether the person has been convicted of an offence under this Act, other than an offence for which the rehabilitation period has expired and not been revived under the CriminalLaw(RehabilitationofOffenders)Act 1986 ; (c) whether the person has previously been refused a licence or has had a licence suspended or cancelled; (d) whether the person is affected by bankruptcy action; (e) whether the person is an externally administered body corporate; (f) if the applicant is a corporation—whether a related body corporate of the applicant, or an executive officer of the applicant or a related body corporate of the applicant, is a person mentioned in paragraphs (a) to (c);

s 43 37 s 44 Fuel Subsidy Act 1997 (g) whether the person or, if the applicant is a corporation, an executive officer of the corporation or of a related body corporate, is ordinarily accustomed to acting under the direction of a person mentioned in paragraphs (a) to (c). (3) For subsection (2)(d), a person is affected by bankruptcy action if the person— (a) is bankrupt; or (b) has compounded with creditors; or (c) has otherwise taken, or applied to take, advantage of any law about bankruptcy. 43 Decision on application (1) If the commissioner decides to grant the application, the commissioner must issue a licence and give a copy of it to the licensee. (2) If, under section 45(b), the commissioner decides to impose conditions on the licence, the commissioner must give the licensee an information notice for the decision. (3) If the commissioner decides to refuse to grant the application, the commissioner must give the applicant an information notice for the decision. 44 When licence becomes effective (1) A licence becomes effective on the day the commissioner is satisfied— (a) for a retailer’s licence—the retailer started, or will start, selling retail fuel; or (b) for a bulk end user’s licence—the bulk end user started using bulk end user fuel. (2) The effective day must be stated in the licence. (3) If the effective day is not the day stated in the application for the licence, the commissioner must give the licensee an information notice for the decision.

s 45 38 s 47 Fuel Subsidy Act 1997 45 Conditions of licence A licence is subject to the following conditions— (a) the licensee must comply with this Act; (b) other reasonable conditions— (i) the commissioner considers appropriate to give effect to this Act; and (ii) stated in the licence. 46 Form of retailer’s licence A retailer’s licence must state the following particulars— (a) the licensee’s name; (b) the date the licence becomes effective; (c) each retail site for the licence; (d) the licence number; (e) the licence conditions. 47 Form of bulk end user’s licence A bulk end user’s licence must state the following particulars— (a) the licensee’s name; (b) the date the licence becomes effective; (c) each storage site for the licence; (d) the licence number; (e) the licence conditions; (f) the claim periods for subsidies.

s 48 39 s 50 Fuel Subsidy Act 1997 Part 3 Cessation and cancellation of licences 48 When licence ceases to have effect (1) A retailer’s licence ceases to have effect when the holder of the licence ceases to sell retail fuel. (2) A bulk end user’s licence ceases to have effect when the holder of the licence ceases to use bulk end user fuel. 49 Cancellation of licence Each of the following is a ground for cancelling a licence— (a) the commissioner reasonably believes that if the licensee were to apply now for a licence the application would be refused; (b) the licensee has contravened a condition of the licence; (c) the licence was issued because of a materially false or misleading representation or declaration; (d) the licensee failed to pay an amount under this Act to the commissioner when it was payable. 50 Procedure for cancellation (1) If the commissioner believes a ground exists to cancel a licence (the proposed action ), the commissioner must give the holder of the licence written notice— (a) stating the proposed action; and (b) stating the ground for the proposed action; and (c) outlining the facts and circumstances forming the basis for the commissioner’s belief; and (d) inviting the holder to show in writing, within a stated reasonable time of at least 28 days, why the proposed action should not be taken. (2) If, after considering all written representations made within the stated time, the commissioner still considers a ground to

s 51 40 s 51 Fuel Subsidy Act 1997 take the proposed action exists, the commissioner may cancel the licence. (3) The commissioner must immediately give the licensee an information notice for the decision to cancel the licence. (4) The cancellation takes effect on the later of— (a) the day when the information notice is given to the licensee; or (b) the day of effect stated in the information notice. 51 Immediate suspension pending formal cancellation procedure (1) This section applies if the commissioner believes— (a) a ground exists to cancel a licence; and (b) it is necessary to immediately suspend the licence until the formal cancellation procedure is undertaken because an activity of the licensee has jeopardised, or if continued, could jeopardise, the integrity of the fuel subsidy arrangements established under this Act. (2) The commissioner may immediately suspend the licence. (3) The suspension takes effect immediately an information notice for the decision is given to the holder of the licence. (4) If, within 14 days after the commissioner suspends the licence, the commissioner gives a notice under section 50(1), the immediate suspension of the licence lasts until the first of the following happens— (a) the commissioner cancels the immediate suspension; (b) a decision to cancel the licence takes effect; (c) a decision is made not to cancel the licence. (5) However, if the notice under section 50(1) is not given within the 14 days, the immediate suspension lapses at the end of the time unless the commissioner has already cancelled the immediate suspension. (6) While the licence is suspended it is taken to be cancelled.

s 52 41 s 53 Fuel Subsidy Act 1997 52 Immediate suspension after charging with offence (1) This section applies if— (a) the holder of a licence is charged with an offence against this Act; and (b) the commissioner believes it is necessary immediately to suspend the licence to protect the integrity of the fuel subsidy arrangements established under this Act while the charge is dealt with. (2) The commissioner may immediately suspend the licence. (3) The suspension takes effect immediately an information notice for the decision is given to the holder of the licence. (4) The immediate suspension of the licence lasts until the first of the following happens— (a) the commissioner cancels the immediate suspension; (b) proceedings (including appeals) about the offence end and result in the holder being found not guilty of the offence; (c) proceedings (including appeals) about the offence end and result in the holder being found guilty of the offence, and 14 days elapse without the commissioner taking action to cancel the licence; (d) proceedings against the holder of a licence for the offence end otherwise than because of the holder being found guilty, or not guilty, of the offence. (5) While the licence is suspended it is taken to be cancelled. Part 4 General provisions about licences 53 Changing conditions of licence (1) The commissioner may decide to change the conditions of a licence if the commissioner considers it is necessary or desirable to make the change to give effect to this Act.

s 54 42 s 57 Fuel Subsidy Act 1997 (2) Subsection (1) does not apply to the condition mentioned in section 45(a). (3) If the commissioner decides to change the conditions of a licence, the commissioner must give the licensee an information notice for the decision and a copy of the amended licence. (4) A change of conditions takes effect when the information notice is given to the licensee and does not depend on a copy of the amended licence being given to the licensee. (5) The power of the commissioner under subsection (1) includes the power to add conditions. 54 Licensee must comply with licence conditions The holder of a licence must comply with the conditions of the licence. Maximum penalty—200 penalty units. 55 Changing other provisions of licence If the commissioner is given notice by a licensee that the licensee ceases, or starts, to operate a retail or storage site, the commissioner must amend the licence to give effect to the notice and give a copy of the amended licence to the licensee. 56 Licence not transferable A licence can not be transferred. 57 Duration of licence A licence continues in force until it ceases to have effect or is cancelled under this chapter.

s 58 43 s 61 Fuel Subsidy Act 1997 Chapter 5 Enforcement and appeals Part 1 Investigation and enforcement Division 1 Authorised persons 58 Functions of authorised person An authorised person has the function of conducting investigations and inspections to monitor and enforce compliance with this Act. 59 Authorised person subject to commissioner’s directions An authorised person is subject to the commissioner’s directions in exercising powers of an authorised person. 60 Powers of authorised persons For this Act, an authorised person has the powers given to the person under this Act. 61 Limitation on powers of authorised person The powers of an authorised person may be limited— (a) under a regulation; or (b) under a condition of appointment; or (c) by written notice given by the commissioner to the authorised person.

s 62 44 s 64 Fuel Subsidy Act 1997 Division 2 Appointment of authorised persons and other matters 62 Appointment of authorised persons The commissioner may appoint as an authorised person a person whom the commissioner is satisfied is an appropriately qualified officer or employee of the department or an appropriately qualified officer of another State or the Commonwealth. 63 Authorised person’s appointment conditions (1) An authorised person holds office on the conditions stated in the instrument of appointment. (2) An authorised person— (a) if the appointment provides for a term of appointment—ceases holding office at the end of the term; and (b) may resign by signed notice given to the commissioner; and (c) if the conditions of appointment provide—ceases holding office as an authorised person on ceasing to hold another office stated in the appointment conditions (the main office ). (3) However, an authorised person who is an officer of the public service of the State may not resign from the office of authorised person (the secondary office ) if a term of the authorised person’s employment to the main office requires the authorised person to hold the secondary office. 64 Authorised person’s identity card (1) The commissioner must give an identity card to each authorised person. (2) The identity card must— (a) contain a recent photograph of the authorised person; and

s 65 45 s 66 Fuel Subsidy Act 1997 (b) be signed by the authorised person; and (c) identify the person as an authorised person for this Act; and (d) include an expiry date; and (e) be signed by the commissioner or by a person acting under the authority of the commissioner. (3) A person who ceases to be an authorised person must return the person’s identity card to the commissioner within 7 days after the person ceases to be an authorised person, unless the person has a reasonable excuse. Maximum penalty—40 penalty units. 65 Display of authorised person’s identity card (1) An authorised person may exercise a power in relation to someone else (the other person ) only if the authorised person— (a) first produces the authorised person’s identity card for the other person’s inspection; or (b) has the identity card displayed so it is clearly visible to the other person. (2) However, if for any reason it is not practicable to comply with subsection (1) before exercising the power, the authorised person must produce the identity card for the other person’s inspection at the first reasonable opportunity. Division 3 Powers of authorised persons Subdivision 1 Power to enter places 66 Power to enter places (1) An authorised person may enter a place if— (a) its occupier consents to the entry; or

s 67 46 s 67 Fuel Subsidy Act 1997 (b) it is a public place and the entry is made when it is open to the public; or (c) it is a place used for conducting an enterprise and the entry is made when— (i) the enterprise is being conducted; or (ii) the place is otherwise open for entry; or (d) the entry is authorised by a warrant. (2) For the purpose of asking the occupier of a place for consent to enter, an authorised person may, without the occupier’s consent or a warrant— (a) enter land around the place to an extent that is reasonable to contact the occupier; or (b) enter part of the place the authorised person reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier. (3) For subsection (1)(c), a place used for conducting an enterprise does not include a part of the place where a person resides. Subdivision 2 Consents and warrants for entry 67 Consent to entry (1) This section applies if an authorised person intends to ask an occupier of a place to consent to the authorised person or another authorised person entering the place. 2 (2) Before asking for the consent, the authorised person must tell the occupier— (a) the purpose of the entry; and (b) that the occupier is not required to consent. (3) If the consent is given, the authorised person may ask the occupier to sign an acknowledgment of the consent (a consent acknowledgment ). 2 This section does not apply if entry is authorised by section 66(1)(b) to (d).

s 68 47 s 69 Fuel Subsidy Act 1997 (4) The acknowledgment must state— (a) the occupier was told— (i) the purpose of the entry; and (ii) that the occupier is not required to consent; and (b) the purpose of the entry; and (c) the occupier gives the authorised person consent to enter the place and exercise powers under this part; and (d) the time and date the consent was given. (5) If the occupier signs a consent acknowledgment, the authorised person must promptly give a copy to the occupier. 68 Evidence of consent (1) Subsection (2) applies if— (a) an issue arises in a court proceeding whether the occupier of a place consented to an authorised person entering the place under this part; and (b) a consent acknowledgment is not produced in evidence for the entry; and (c) it is not proved the occupier consented to the entry. (2) The court may presume the occupier did not consent. 69 Application for warrant (1) An authorised person may apply to a magistrate for a warrant for a place. (2) The application must be sworn and state the grounds on which the warrant is sought. (3) The magistrate may refuse to consider the application until the authorised person gives the magistrate all the information the magistrate requires about the application in the way the magistrate requires. Example — The magistrate may require additional information supporting the application to be given by statutory declaration.

s 70 48 s 71 Fuel Subsidy Act 1997 70 Issue of warrant (1) The magistrate may issue a warrant only if the magistrate is satisfied— (a) there are reasonable grounds for suspecting— (i) there is a particular thing or activity (the evidence ) that may provide evidence of an offence against this Act; and (ii) the evidence is at the place, or, within the next 7 days, may be at the place; or (b) the warrant is needed to allow the authorised person to enter the place for monitoring or enforcing compliance with this Act. (2) The warrant must state— (a) that a stated authorised person may, with necessary and reasonable help and force, enter the place and exercise the authorised person’s powers under this part; and (b) the purpose for which the warrant is issued; and (c) the hours of the day or night when the place may be entered; and (d) the date, within 14 days after the warrant’s issue, the warrant ends. 71 Special warrants (1) An authorised person may apply for a warrant (a special warrant ) by phone, fax, radio or another form of communication if the authorised person considers it necessary because of— (a) urgent circumstances; or (b) other special circumstances, including, for example, the authorised person’s remote location. (2) Before applying for the warrant, the authorised person must prepare an application stating the grounds on which the warrant is sought. (3) The authorised person may apply for the warrant before the application is sworn.

s 72 49 s 72 Fuel Subsidy Act 1997 (4) After issuing the warrant, the magistrate must promptly fax a copy to the authorised person if it is reasonably practicable to fax the copy. (5) If it is not reasonably practicable to fax a copy to the authorised person— (a) the magistrate must tell the authorised person— (i) what the terms of the warrant are; and (ii) the date and time the warrant was issued; and (b) the authorised person must complete a form of warrant (a warrant form ) and write on it— (i) the magistrate’s name; and (ii) the date and time the magistrate issued the warrant; and (iii) the terms of the warrant. (6) The facsimile warrant, or the warrant form properly completed by the authorised person, authorises the entry and the exercise of the other powers stated in the warrant issued by the magistrate. (7) The authorised person must, at the first reasonable opportunity, send to the magistrate— (a) the sworn application; and (b) if the authorised person completed a warrant form—the completed warrant form. (8) On receiving the documents, the magistrate must attach them to the warrant. 72 Evidence about special warrants (1) Subsection (2) applies if— (a) an issue arises in a court proceeding whether a power exercised by an authorised person was not authorised by a special warrant; and (b) the warrant is not produced in evidence. (2) The court must presume the exercise of the power was not authorised by a special warrant, unless the contrary is proved.

s 73 50 s 73 Fuel Subsidy Act 1997 Subdivision 3 General powers 73 General powers after entering places (1) This section applies to an authorised person who enters a place. (2) However, if an authorised person enters a place to get the occupier’s consent to enter premises, this section applies to the authorised person only if the consent is given or the entry is otherwise authorised. (3) For monitoring or enforcing compliance with this Act, the authorised person may— (a) search any part of the place; or (b) inspect, measure, test, photograph or film any part of the place or anything at the place; or (c) take a thing, or a sample of or from a thing, at the place for analysis or testing; or (d) copy a document at the place; or (e) access, electronically or in another way, a system used at the place; or (f) take into or onto the place any persons, equipment and materials the authorised person reasonably requires for exercising a power under this part; or (g) require the occupier of the place, or a person at the place, to give the authorised person reasonable help, including the use of facilities, to exercise the authorised person’s powers under paragraphs (a) to (f); or Example of facilities — a photocopier for copying a document (h) require the occupier of the place, or a person at the place, to give the authorised person information to help the authorised person ascertain whether this Act is being complied with. (4) When making a requirement mentioned in subsection (3)(g) or (h), the authorised person must warn the person it is an

s 74 51 s 75 Fuel Subsidy Act 1997 offence to fail to comply with the requirement, unless the person has a reasonable excuse. 74 Failure to help authorised person (1) A person required to give reasonable help, including the use of facilities, under section 73(3)(g) must comply with the requirement, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (2) If the requirement is to be complied with by the person giving information, or producing a document, it is not a reasonable excuse for the person to fail to give the information, or produce the document, because giving the information, or producing the document, might tend to incriminate the person. (3) However, evidence of, or evidence directly or indirectly derived from, the information or document that might tend to incriminate the person is not admissible in evidence against the person in a civil or criminal proceeding, other than a proceeding for an offence about the falsity of the information or document. 75 Failure to give information (1) A person of whom a requirement is made under section 73(3)(h) must comply with the requirement, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (2) It is not a reasonable excuse for the person to fail to comply with the requirement because giving the information might tend to incriminate the person. (3) However, evidence of, or evidence directly or indirectly derived from, the information that might tend to incriminate the person is not admissible in evidence against the person in a civil or criminal proceeding, other than a proceeding for an offence about the falsity of the information.

s 76 52 s 76 Fuel Subsidy Act 1997 Subdivision 4 Vehicles transporting fuel 76 Stopping vehicle requiring fuel transport record (1) This section applies if an authorised person suspects on reasonable grounds, or is aware, that— (a) fuel is being transported on a vehicle; and (b) the driver of the vehicle is required under this Act to carry a fuel transport record for the fuel. (2) For exercising the authorised person’s powers under this part, the person may— (a) if the vehicle is moving—ask or signal the driver of the vehicle to stop the vehicle; and (b) whether or not the vehicle is moving—ask the driver to drive the vehicle to a convenient place within a reasonable distance to allow the authorised person to exercise the person’s powers under this part. (3) The driver must comply with the authorised person’s request or signal unless the driver has a reasonable excuse for not complying. Maximum penalty—100 penalty units. (4) If the vehicle is stopped, the authorised person may direct the driver— (a) not to move the vehicle until the authorised person has exercised the authorised person’s powers under this Act; or (b) to move the vehicle to, and keep it at, a stated reasonable place to allow the authorised person to exercise the authorised person’s powers under this Act. (5) The driver of the vehicle must comply with the authorised person’s direction under subsection (4) unless the driver has a reasonable excuse for not complying. Maximum penalty—100 penalty units. (6) For the application of section 89, a requirement of the authorised person for the driver to produce the fuel transport record immediately is taken to be a requirement for the

123 Fuel Subsidy Act 1997 Form QFSS 24 Version 3—Bulk End User Combined Claim and Return and Explanatory Notes pubd gaz 26 October 2007 p 1104 Form QFSS 27 Version 4—Bulk End User Claim Form and Explanatory Notes pubd gaz 26 October 2007 p 1104 Form QFSS 28 Version 6—Bulk End User Return and Explanatory Notes pubd gaz 26 October 2007 p 1104 9 Tables of renumbered provisions under the Reprints Act 1992 s 43 as required by the Fuel Subsidy Act 1997 s 160A [Reprint No. 3] Previous Renumbered as 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 4B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 4C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 5(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9(1) 5(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9(2) 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 5A(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10(1) 5A(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10(2) 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 6(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11(1) 6(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11(2) 6(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11(3) 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 ch 2A hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 2 hdg 39B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 39C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 39D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 39E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 39F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 39G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 39H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 39I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 39J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 39K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 39L. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 39M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 39N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27

124 Fuel Subsidy Act 1997 Previous Renumbered as 39O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 39P. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 39Q . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 39R . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31 39S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 ch 3A hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 4 hdg 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .69 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74

125 Fuel Subsidy Act 1997 Previous Renumbered as 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .77 98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82 103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .84 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .87 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .88 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .89 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92 112A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .95 117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .99 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .100 123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .101 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102 125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .103 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .104 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .105 128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .106 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107 129A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .108 129B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 129C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .110 129D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .111 129E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .112 129F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114 132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .116 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .118 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .119 137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .120 138 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .122

126 Fuel Subsidy Act 1997 Previous Renumbered as 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .124 142 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .125 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .126 144 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .127 145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .128 146 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .129 147 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .130 148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .131 151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .132 151A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .133 151B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .134 152 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .135 153 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .136 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .137 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .138 156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .139 157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .140 158 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .141 159 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .142 159A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .143 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .144 ch 7, pt 4 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 7, pt 1 hdg 171 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145 172 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .146 173 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .147 173A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .148 174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .149 175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .150 176 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .151 177 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .152 178 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .153 179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .154 sch 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sch 2 under the Reprints Act 1992 s 43 as required by the Fuel Subsidy Act 1997 s 195A [Reprint No. 2] Previous Renumbered as 4(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4(2) 4(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4(3) 4(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4(4) 4(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4(5) 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7

127 Fuel Subsidy Act 1997 Previous Renumbered as 8(1)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7(1)(a) 8(1)(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7(1)(b) 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 ch 3 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 2 hdg 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 43A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 68(3)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38(3)(c) 68(3)(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38(3)(d) 68(3)(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38(3)(e) 68(3)(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38(3)(f) 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 ch 4 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 3 hdg 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 ch 5 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 4 hdg 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46

128 Fuel Subsidy Act 1997 Previous Renumbered as 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55 87 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66 98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .69 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 102 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71 103 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72 103(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(2) 103(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(3) 103(1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(4) 103(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(5) 103(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(6) 103(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(7) 103(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72(8) 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 105 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74 106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 ch 6 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 5 hdg 109 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .77 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80 113 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81 114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .84 117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86

129 Fuel Subsidy Act 1997 Previous Renumbered as 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .87 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .88 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .89 122 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92 125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .93 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94 127 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .95 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97 131 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98 132 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .99 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .100 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .101 135 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .102 136 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .103 137 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .104 138 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .105 139 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .106 140 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .107 141 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .108 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109 144 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .110 145 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .111 146 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .112 ch 7 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 6 hdg 147 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113 148 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .114 149 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115 150 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .116 151 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117 152 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .118 153 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .119 154 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .120 155 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121 156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .122 157 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .123 158 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .124 160 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .125 161 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .126 162 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .127 163 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .128 164 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .129 165 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .130 166 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .131 167 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .132 168 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .133

130 Fuel Subsidy Act 1997 Previous Renumbered as 169 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .134 170 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .135 171 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .136 172 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .137 173 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .138 174 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .139 175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .140 176 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .141 177 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .142 178 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .143 179 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .144 180 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .145 181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .146 182 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .147 183 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .148 184 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .149 185 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .150 186 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .151 187 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .152 188 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .153 189 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .154 190 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .155 191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .156 192 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .157 193 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .158 194 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .159 195 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .160 ch 8 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ch 7 hdg 196 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .161 pt 3 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .pt 2 hdg 201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .162 202 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .163 203 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .164 204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .165 pt 4 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .pt 3 hdg 205 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .166 206 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .167 207 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .168 208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .169 209 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .170 pt 5 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .pt 4 hdg 210 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .171 211 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .172

131 Fuel Subsidy Act 1997 10 Information about retrospectivity Retrospective amendments that have been consolidated are noted in the list of legislation and list of annotations. Any retrospective amendment that has not been consolidated is noted in editor’s notes to the text. © State of Queensland 2008