FUEL (PENALTY SURCHARGES) ADMINISTRATION ACT 1997 (REPEALED)
48(1)
A person is guilty of an offence if the person removes a marker from, or neutralises the presence of a marker in, fuel.
Penalty: 10 times the amount of excise duty, calculated at the maximum diesel rate that would have applied to the fuel if it had been entered for home consumption under the Excise Act on the date used under subsection (4) in working out that rate, or 500 penalty units, whichever is the greater.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
View history note
Hide history note48(2)
A person is guilty of an offence if the person removes a marker from, or neutralises the presence of a marker in, fuel.
Penalty: 2 times the amount of excise duty, calculated at the maximum diesel rate that would have applied to the fuel if it had been entered for home consumption under the Excise Act on the date used under subsection (4) in working out that rate, or 100 penalty units, whichever is the greater.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
48(3)
Strict liability applies to subsection (2).
Note: For strict liability , see section 6.1 of the Criminal Code .
48(4)
If a person is convicted of an offence against subsection (1) or (2), the maximum diesel rate for the purposes of the penalty is:
(a) if the date on which the offence was committed is known to the court - the maximum diesel rate on that date; or
(b) if that date is not known to the court - the maximum diesel rate on the date on which the prosecution for the offences was instituted.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
