Fuel Subsidy Amendment Regulation (No. 3) 2000 (Qld)

Queensland Subordinate Legislation 2000 No. 278 Fuel Subsidy Act 1997 FUEL SUBSIDY AMENDMENT REGULATION (No. 3) 2000 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Regulation amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Replacement of s 2 (Subsidy rate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 2 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Circumstances in which a person is taken to be a retailer for fuel—Act, s 5(3)(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 4 Circumstances in which a person is taken not to be a retailer for fuel—Act, s 5(3)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5 Interest rate—Act, s 154(2)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6 Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

s1 2 s3 Fuel Subsidy Amendment (No. 3) No. 278 ˙ Short title 1. This regulation may be cited as the Fuel Subsidy Amendment Regulation (No. 3) 2000 . ˙ Regulation amended 2. This regulation amends the Fuel Subsidy Regulation 1998 . ˙ Replacement of s 2 (Subsidy rate) 3. Section 2— omit, insert — ˙ ‘ Definitions ‘ 2. In this regulation— “fuel card” means a card under which fuel may be supplied to the card holder from a retail site. “fuel card arrangement” means an arrangement between a fuel card issuer and a retailer under which— (a) fuel owned by the fuel card issuer and supplied to the retailer at a retail site is supplied by the retailer from the site to a fuel card holder; and (b) the fuel card holder is required to pay the fuel card issuer for the fuel. “fuel card issuer” means a person who— (a) supplies fuel to a retailer at a retail site; and (b) has issued a fuel card for the supply of fuel to the fuel card holder from a retail site. ˙ ‘ Circumstances in which a person is taken to be a retailer for fuel—Act, s 5(3)(a) ‘ 3.(1) For a supply of fuel by a retailer under a fuel card arrangement, the retailer is taken to be the retailer for the fuel for section 39B(1) of the Act, as if the supply of the fuel were a sale of retail fuel under section 39C(1) of the

s3 3 s3 Fuel Subsidy Amendment (No. 3) No. 278 Act, to the extent the fuel card issuer would have been entitled to a subsidy for the supply of the fuel but for this subsection and section 4. ‘ (2) If subsection (1) applies to the retailer, the Act, other than section 39C(1) of the Act, applies to the retailer for the supply of the fuel as if it were sold as retail fuel by the retailer. ‘ (3) Subsection (1) does not apply if the fuel was held by the retailer on consignment. ˙ ‘ Circumstances in which a person is taken not to be a retailer for fuel—Act, s 5(3)(b) ‘ 4. If section 3 applies to a retailer for a supply of fuel, the fuel card issuer is taken not to be a retailer for the fuel for section 39B(1) of the Act. ˙ ‘ Interest rate—Act, s 154(2)(b) ‘ 5. The interest rate prescribed for section 154(2)(b) of the Act is the rate prescribed under th Sta e mp Act 1894 , section 24(4A). ˙ ‘ Fee ‘ 6. The fee prescribed for section 42(6) of the Act is $10.’. ENDNOTES 1. Made by the Governor in Council on 9 November 2000. 2. Notified in the gazette on 10 November 2000. 3. Laid before the Legislative Assembly on . . . 4. The administering agency is the Office of State Revenue. © State of Queensland 2000