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This Digest was prepared for debate. It reflects the legislation as
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CONTENTS
Fuel Misuse (Penalty Surcharge) Bill 1997
Date Introduced: 25 June 1997
House: House of Representatives
Portfolio: Industry, Science and Tourism
Commencement: On the commencement of the
Excise Tariff (Fuel Rates Amendments) Act
1997.
To impose a penalty surcharge on the misuse of marked fuel in an
internal combustion engine.
The reader is referred to the Bills Digest for the Excise Tariff
(Fuel Rates Amendments) Bill 1997.
The presence of a 'marker' (a chemical additive) in transport
fuel will be evidence of substitution of concessionally rated
petroleum products, and will be the criterion of liability for a
penalty surcharge under this Bill.
Clause 5 imposes a penalty
surcharge.Clause 6 states that it is payable by
the person owning the marked fuel at the time of its use.The
penalty could in theory apply to every person who uses fuel in an
internal combustion engine.However Clause 14 of the Fuel (Penalty
Surcharges) Administration Bill 1997 exempts from record keeping
obligations those people who acquire fuel in volumes less than a
threshold amount.The threshold amount is to be determined by
regulation.In practice then, it is possible that the 'average
motorist' can never be audited, and so in practical terms will not
be affected by the provisions.
Clause 7 sets out the rate of the penalty
surcharge which will be twice the maximum excise payable on
automotive diesel fuel.
Rosemary Bell
4 September 1997
Bills Digest Service
Information and Research Services
This Digest does not have any official legal status. Other
sources should be consulted to determine whether the Bill has been
enacted and, if so, whether the subsequent Act reflects further
amendments.
IRS staff are available to discuss the paper's contents
with Senators and Members and their staff but not with members of
the public.
ISSN 1328-8091
© Commonwealth of Australia 1997
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of the Australian Parliament in the course of their official
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Published by the Department of the Parliamentary Library,
1997.
This page was prepared by the Parliamentary Library,
Commonwealth of Australia
Last updated: 9 September 1997
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