Fuel Misuse (Penalty Surcharge) Act 1997

No. 163, 1997

Fuel Misuse (Penalty Surcharge) Act 1997

No. 163, 1997

An Act to impose a penalty surcharge on the misuse of certain fuel

Contents

1 Short title..................................1

2 Commencement..............................1

3 Definitions.................................2

4 Coverage of Act and binding of Crown.................2

5 Penalty surcharge on marked fuel used in internal combustion engines              2

6 By whom is penalty surcharge payable?................2

7 Rate of penalty surcharge.........................2

Fuel Misuse (Penalty Surcharge) Act 1997

No. 163, 1997

An Act to impose a penalty surcharge on the misuse of certain fuel

[Assented to 11 November 1997]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Fuel Misuse (Penalty Surcharge) Act 1997.

2  Commencement

  This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.

3  Definitions

 (1) In this Act:

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

 (2) Expressions used in this Act that are defined for the purposes of the Administration Act have the same meaning as in the Administration Act.

4  Coverage of Act and binding of Crown

 (1) This Act does not extend to any of the External Territories.

 (2) This Act binds the Crown in all of its capacities other than the Crown in right of Norfolk Island.

5  Penalty surcharge on marked fuel used in internal combustion engines

  Penalty surcharge is imposed, after the commencement of this Act, on the use of marked fuel in an internal combustion engine.

6  By whom is penalty surcharge payable?

  Penalty surcharge on the use of marked fuel is payable by the person owning the fuel at the time of its use.

7  Rate of penalty surcharge

  The rate of penalty surcharge per litre of fuel on which the surcharge is imposed is twice the rate applicable to a litre of fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff Act 1921.

[Minister's second reading speech made in—

House of Representatives on 25 June 1997

Senate on 1 October 1997]