14Returns by volume fuel retailers and certain service station operators—the Act, s 11

14 Returns by volume fuel retailers and certain service station operators—the Act, s 11

14 Returns by volume fuel retailers and certain service station operators—the Act, s 11

(1) For the Act, section 11(1), a volume fuel retailer or relevant service station operator must provide an electronic return to the Secretary within 1 month after the end of the relevant period.

(2) For the Act, section 11(2)(e), the return must specify the following information in relation to sales of petrol at service stations operated by the volume fuel retailer or relevant service station operator during the relevant period—

(a) the number of service stations at which petrol-ethanol blend or regular unleaded petrol is available for sale,

(b) of the service stations specified in paragraph (a), the number that are volume fuel service stations,

(c) the number of bowsers and nozzles used for the purposes of delivering petrol-ethanol blend or regular unleaded petrol at each service station.

(3) In this section—

relevant service station operator means an operator of a service station, other than a volume fuel retailer, who was registered as a volume fuel retailer in the 2 relevant periods immediately before the relevant period to which the return relates.