13Record-keeping obligations of persons acquiring ownership or physical control of fuel

13 Record-keeping obligations of persons acquiring ownership or physical control of fuel

(1) For the purposes of this section, a person is not to be taken to acquire physical control of fuel if the person has taken charge of the fuel solely for the purpose of transporting it from one place to another place (whether or not the person is an employee of the owner of the fuel). (2) A person is guilty of an offence if: (a) the person acquires ownership or physical control of fuel; and (b) the person fails, at the time when the fuel enters the person’s ownership or physical control, to create a type A record in relation to the acquisition of ownership or physical control of the fuel.

Penalty: 10 penalty units.

(3) Without limiting the manner in which a type A record can be created, if: (a) a person (the acquirer) acquires ownership or physical control of fuel; and (b) the acquirer is given a copy of the type C record of the disposal of that fuel to the acquirer; and (c) the acquirer signs the copy or the copy bears an imprint of the acquirer’s signature; that copy of the type C record may, at the discretion of the acquirer, be treated for all purposes as the acquirer’s type A record created in relation to that fuel. (4) A person is guilty of an offence if: (a) the person acquires ownership or physical control of fuel; 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.

(5) For the purposes of subsection (4), 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. (6) A person is guilty of an offence if: (a) the person acquires ownership or physical control of fuel; 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.

(7) A person who acquires ownership or physical control of fuel may, if the person disposes of some or all of the fuel by transferring ownership or physical control of that fuel to another person, give a copy of the type C record relating to that fuel so disposed of to the person who acquires ownership or physical control of the 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 (2), (4) and (6).