FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 (REPEALED)
In this Part:
type A record
, in relation to fuel, means a record containing the prescribed particulars in relation to:
(a) the entry of that fuel for home consumption; or
(b) the acquisition, by purchase, gift, operation of law or any other means, of ownership of the fuel from another person (whether or not the person acquiring ownership of the fuel also has physical control of the fuel); or
(c) the acquisition of physical control of that fuel from another person (whether or not the person acquiring physical control of the fuel also acquires the ownership of the fuel).
type B record
, in relation to fuel, means a record containing the prescribed particulars in relation to the storage of the fuel by a person having ownership or physical control of the fuel.
type C record
, in relation to fuel, means a record containing the prescribed particulars in relation to:
(a) the use of the fuel; or
(b) the blending of that fuel with other fuel; or
(c) the disposal of the fuel;
by a person by whom, or for whom, the fuel was entered for home consumption, or who has acquired the ownership or physical control of the fuel.
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