Short title [see Note 1]
1 Short title [see Note 1]
This Act may be cited as the Fuel Blending (Penalty Surcharge) Act 1997.
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This law imposes a penalty tax on anyone who mixes marked (tax‑favoured, dyed/tagged) fuel with unmarked fuel such that the blend remains classified as marked fuel. The owner of the fuel immediately after mixing pays a surcharge equal to twice the maximum diesel excise per litre on the whole blend, deterring abuse of lower off‑road rates. It applies across Australian states and mainland territories (not external territories or Norfolk Island) and operates with the Fuel (Penalty Surcharges) Administration Act 1997.
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Direct links to the current provisions in Fuel Blending (Penalty Surcharge) Act 1997.
This Act may be cited as the Fuel Blending (Penalty Surcharge) Act 1997.
This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.
(1) In this Act:
Administration Act means the Fuel (Penalty Surcharges) Administration Act 1997.
(2) Expressions used in this Act that are defined for the purposes of the Administration Act have the same meaning as in the Administration Act.
(1) This Act does not extend to any of the External Territories. (2) This Act binds the Crown in all of its capacities other than the Crown in right of Norfolk Island.
(1) Penalty surcharge is imposed, after the commencement of this Act, on the blending of marked fuel and unmarked fuel if the mixture resulting from the blend is itself marked fuel. (2) The penalty surcharge is imposed on all of the fuel in the blend.
Penalty surcharge on the blending of marked fuel and unmarked fuel is payable by the person owning the fuel immediately after its blending.
The rate of penalty surcharge per litre of fuel on which the surcharge is imposed is twice the maximum diesel rate.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Fuel Blending (Penalty Surcharge) Act 1997.
This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.
(1) In this Act:
Administration Act means the Fuel (Penalty Surcharges) Administration Act 1997.
(2) Expressions used in this Act that are defined for the purposes of the Administration Act have the same meaning as in the Administration Act.
(1) This Act does not extend to any of the External Territories. (2) This Act binds the Crown in all of its capacities other than the Crown in right of Norfolk Island.
(1) Penalty surcharge is imposed, after the commencement of this Act, on the blending of marked fuel and unmarked fuel if the mixture resulting from the blend is itself marked fuel. (2) The penalty surcharge is imposed on all of the fuel in the blend.
Penalty surcharge on the blending of marked fuel and unmarked fuel is payable by the person owning the fuel immediately after its blending.
The rate of penalty surcharge per litre of fuel on which the surcharge is imposed is twice the maximum diesel rate.