Bills Digest No. 36   1997-98 Fuel Misuse (Penalty Surcharge) Bill 1997

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This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official legal status. Other sources should be consulted to determine the subsequent official status of the Bill.


Passage History

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.

Main Provisions

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.

Contact Officer and Copyright Details

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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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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