FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 (REPEALED)

PART 3 - RECORD-KEEPING AND NOTIFICATION OBLIGATIONS  

DIVISION 2 - RECORD-KEEPING OBLIGATIONS IN RELATION TO FUEL  

SECTION 12 (Repealed by 74 of 2006)   RECORD-KEEPING OBLIGATIONS OF PERSONS ENTERING FUEL  

12(1)
A person is guilty of an offence if:

(a) the person enters goods for home consumption that, upon their entry, will be fuel for the purposes of this Act; and

(b) the person fails, at or before the time of that entry, to create a type A record in relation to the entry of that fuel.

Penalty: 10 penalty units.

12(2)
A person is guilty of an offence if:

(a) the person enters goods for home consumption that, upon their entry, will be fuel for the purposes of this Act; and

(b) the person subsequently stores some or all of that fuel; and

(c) the person fails, at the time of so storing the fuel, to create a type B record in relation to the storage of the fuel so stored.

Penalty: 10 penalty units.

12(3)
For the purposes of subsection (2), storage of fuel does not include having charge of the fuel in a vessel or vehicle for the purpose of moving the fuel from one place to another.

12(4)
A person is guilty of an offence if:

(a) the person enters goods for home consumption that, upon their entry, will be fuel for the purposes of this Act; and

(b) the person subsequently uses, blends or disposes of some or all of that fuel; and

(c) the person fails, at the time of so using, blending or disposing of the fuel, to create a type C record in relation to the use, blending or disposal of the fuel so used, blended or disposed of.

Penalty: 10 penalty units.

12(5)
A person who enters goods for home consumption that, upon their entry, will be fuel for the purposes of this Act may, if the person disposes of some or all of the fuel by transferring ownership or physical control to another person, give a copy of the type C record relating to the fuel so disposed of to the person who acquires ownership or physical control of that fuel.

Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility applying in respect of all offences set out in subsections (1), (2) and (4).