Fuel (Penalty Surcharges) Administration Regulations

Administered by Department of the Treasury

Legislation au F1997B02876 Regulations Not in force Legislative Instrument

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Statutory Rules 1997    No. 3871

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Fuel (Penalty Surcharges) Administration Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fuel (Penalty Surcharges) Administration Act 1997.

Dated 18 December 1997.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

WARREN ERROL TRUSSMinister for Customs and Consumer Affairs

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Citation

 1. These Regulations may be cited as the Fuel (Penalty Surcharges) Administration Regulations.

Commencement

 2. These Regulations commence on 31 January 1998.

Definitions

 3. In these Regulations:

“the Act” means the Fuel (Penalty Surcharges) Administration Act 1997.

Marked fuel

 4. For the definition of “marked fuel”, the proportion of 1 milligram of marker per litre of fuel is prescribed for the Act.

Particulars for a type A record

 5. For the definition of a “type A record” in section 11 of the Act, the following particulars are prescribed:

 (a) for paragraph (a) of that definition—the same details as are set out in an entry for home consumption under section 71A of the Customs Act 1901 or under section 58 of the Excise Act 1901, as the case requires;

 (b) for paragraphs (b) and (c) of that definition:

 (i) the name, and business name (if any), of the person acquiring ownership of the fuel;

 (ii) the name, or business name (if any), of the person acquiring physical control of the fuel;

 (iii) the name, and business name (if any), of the person disposing of ownership of the fuel;

 (iv) the name, and business name (if any), of the person disposing of physical control of the fuel;

 (v) the place and time at which ownership of the fuel and physical control of the fuel passes;

 (vi) the points of dispatch and receipt of the fuel;

 (vii) dates of acquisition and dispatch of the fuel;

 (viii) description of the fuel including its product code;

 (ix) the quantity of the fuel acquired;

 (x) the classification of the fuel under Schedule 3 to the Customs Tariff Act 1995 or the Schedule to the Excise Tariff Act 1921;

 (xi) on the acquisition of ownership of the fuel—a statement under subsection 16 (1) of the Act indicating whether the fuel is marked fuel or unmarked fuel;

 (xii) on the acquisition of physical control of the fuel—a statement under subsection 16 (2) of the Act indicating whether the fuel is marked fuel or unmarked fuel;

 (xiii) for transportation of the fuel—the name and number of driving licence of the driver, and the registration details of the prime mover and trailer (if any).

Particulars for a type B record

 6. For the definition of a “type B record” in section 11 of the Act, the following particulars for the storage of fuel are prescribed:

 (a) the capacity of the storage tank or tanks;

 (b) the location of the tank or tanks;

 (c) if the tanks are joined—particulars as to how the tanks are joined and the total number of bowsers or outlets;

 (d) description of fuel stored in each tank including a statement as to whether the fuel is marked fuel or unmarked fuel.

Particulars for a type C record

 7. For the definition of a “type C record” in section 11 of the Act, the following particulars relating to fuel are prescribed:

 (a) details of actual use of the fuel;

 (b) details of any blending of the fuel with other fuel;

 (c) for the disposal of the fuel—particulars required for a type A record.

[NOTE:  Subsection 13 (3) of the Act provides that a type A record may, at the acquirer’s discretion, be created by the acquirer of fuel by signing a copy of the type C record created by the disposer.]

Circumstances where fuel records not required to be kept

 8. (1) For paragraphs 14 (1) (a), (b), (c), or (e) of the Act, the respective fuel record is not required to be kept for the acquisition, storage, use, or disposal of fuel if the amount involved is less than 1000 litres.

 (2) For paragraph 14 (1) (d) of the Act, a type C record is not required to be kept if the blending of fuel results in an amount of less than 1000 litres.

Circumstances where movement records not required to be kept

 9. For subsection 15 (3) of the Act, a movement record is not required to be kept if the amount of fuel being moved is less than 1000 litres.

Circumstances where notifications not required to be made for transfer of fuel

 10. For subsection 17 (1) of the Act, a notification is not required to be given if the amount of fuel being transferred is less than 1000 litres.

Threshold limit for the exercise of preliminary audit powers

 11. For subsection 22 (1) of the Act, the following limits are prescribed:

 (a) for a quantity of fuel—1000 litres of fuel; or

 (b) for a fuel storage facility—a capacity of 1000 litres of fuel.

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NOTE

1. Notified in the Commonwealth of Australia Gazette on 24 December 1997.

Overview

The Fuel (Penalty Surcharges) Administration Regulations 1997 were enacted to provide a comprehensive framework for the administration of penalty surcharges imposed under the Fuel (Penalty Surcharges) Administration Act 1997. These regulations aim to streamline and ensure the consistent application of administrative procedures relating to fuel transactions, including the keeping of fuel records, the movement of fuel, and the notification of fuel transfers. The regulations were made by the Governor-General of the Commonwealth of Australia on the advice of the Federal Executive Council and commenced on 31 January 1998. The primary objective is to facilitate efficient compliance and enforcement mechanisms within the sector, ensuring that businesses and individuals adhere to the prescribed standards for fuel handling and record-keeping. The regulations specify particulars for various types of fuel records, set thresholds for the requirement of record-keeping and notifications, and outline circumstances under which certain records and notifications need not be maintained or provided.

Scope and Application

The Fuel (Penalty Surcharges) Administration Regulations 1997, made under the Fuel (Penalty Surcharges) Administration Act 1997, govern the administrative procedures related to fuel transactions, including the maintenance of records and notification requirements. These regulations apply to any person or entity involved in the acquisition, storage, use, or disposal of fuel in Australia, with a specific focus on transactions involving more than 1000 litres of fuel. The regulations establish detailed record-keeping requirements for various types of fuel transactions, including acquisition, storage, and disposal records, and specify the particulars that must be recorded for each type. The regulations also outline circumstances where certain records and notifications are not required, such as when the quantity of fuel involved is less than 1000 litres. The application of these regulations is national in scope, applying across all states and territories within Australia. The regulations do not specify exclusions or exemptions beyond the threshold limit of 1000 litres for fuel transactions, and the scope of their application can be extended or modified through subordinate instruments.

Key Provisions

The Fuel (Penalty Surcharges) Administration Regulations 1997 (F1997B02876) provide detailed guidelines under the Fuel (Penalty Surcharges) Administration Act 1997. Section 3 defines key terms such as "marked fuel," which specifies that the marker must be at a proportion of 1 milligram per litre of fuel. Section 5 elaborates on the particulars required for a type A record, which includes details such as the name and business name of the individuals or entities involved in the acquisition and disposal of fuel, the date and place of ownership and physical control transfer, and the points of dispatch and receipt of the fuel. Section 6 outlines the requirements for a type B record, which includes details such as the capacity and location of the storage tanks, and the description of the fuel stored, including whether it is marked or unmarked fuel. Section 7 specifies the details required for a type C record, which includes details of the actual use of the fuel, any blending of the fuel, and particulars required for a type A record if the fuel is disposed of. These Regulations impose obligations on parties involved in the acquisition, storage, use, and disposal of fuel. According to section 5, parties must keep detailed records, including those prescribed under a type A record, for any transaction involving more than 1000 litres of fuel. Similarly, section 6 requires detailed records for the storage of fuel in facilities exceeding 1000 litres. Section 7 requires detailed records for the use and blending of fuel. Additionally, sections 8 and 9 state that certain records and notifications are not required if the fuel involved is less than 1000 litres. Section 11 prescribes a threshold limit for the exercise of preliminary audit powers, which applies to fuel quantities or storage capacities of 1000 litres or more. Breaches of these Regulations may result in civil and criminal consequences. While the specific penalties are not detailed in these Regulations, they are likely to be outlined in the primary Act or other relevant legislation. Typically, penalties for non-compliance with fuel regulations can include fines and, in severe cases, imprisonment. The maximum penalties would be determined by the primary Act or other applicable laws. It is crucial for entities and individuals to adhere to these Regulations to avoid potential legal repercussions.

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Environmental Law
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Definitions & Interpretation
Reporting & Disclosure Obligations
Threshold limit for the exercise of preliminary audit powers

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