Excise Act 1901

DIESEL FUEL REBATE - NOTIFICATION OF SALE ETC  
78AA(1)
If a person who has made a diesel fuel rebate application in respect of diesel fuel purchased by the person (whether or not the rebate has been paid):

(a) sells or otherwise disposes of the fuel; or

(b) uses the fuel in a manner other than the manner indicated in the application; or

(c) loses the fuel (whether because of accident, theft or any other reason known to the person);

the person must, within 21 days after the sale, other disposal or use of the fuel, or within 21 days after the loss of the fuel became known to the person, give particulars in writing of the sale, other disposal, use or loss to the CEO or to an officer doing duty in relation to diesel fuel rebate.

Penalty: An amount not exceeding the amount of the diesel fuel rebate applied for in respect of the fuel for whose sale, other disposal, use or loss, particulars were required to be, but were not, given.

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History

S 78AA(1) amended by No 25 of 2001, s 3 and Sch 2 item 61, by omitting ``, to the Regional Director for a State or Territory'' after ``loss to the CEO'', effective 4 May 2001.

78AA(2)
An offence against subsection (1) is an offence of strict liability.

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History

S 78AA substituted by No 97 of 1997, s 3 Sch 2 item 10, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 1 August 1997 (whether the fuel was purchased before or after 1 August 1997). S 78AA formerly read:

78AA
Where a person who has made an application for rebate under subsection 78A(1) in respect of diesel fuel purchased by the person (whether or not the rebate has been paid) sells or otherwise disposes of the fuel, or uses the fuel for a purpose other than the purpose for which he or she purchased the fuel, the person shall, within 21 days after the sale, disposal or use of the fuel, give a Collector particulars in writing of the sale, disposal or use.

Penalty: A fine not exceeding 5 times the amount of the rebate applied for in respect of the fuel of whose sale, other disposal or use particulars were required to be, and were not, given and not less than 2 times that amount.