(1) In this Act, unless the contrary intention appears:
acquisition, in relation to fuel, includes:
(a) acquiring ownership of the fuel (whether by purchase, gift or operation of law and whether the person who acquires ownership of the fuel also acquires physical control of the fuel); and
(b) acquiring physical control of the fuel (whether the person acquiring the physical control of the fuel also acquires ownership of the fuel).
Note: The acquisition of physical control is limited by subsection (2).
Australia does not include an External Territory.
authorised officer, in relation to a particular provision of this Act, means an officer, or other person, appointed by the CEO under section 50 to be an authorised officer in respect of that provision.
blend, in relation to 2 or more amounts of fuel, means to combine these amounts, whether or not the resulting mixture is homogeneous.
CEO means the Commissioner of Taxation.
Customs Act means the Customs Act 1901.
Customs place means:
(a) a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15 of the Customs Act; or
(b) a place described in a depot licence that is granted under section 77G of the Customs Act; or
(c) a place described in a licence for warehousing goods that is granted under subsection 79(1) of the Customs Act.
Customs Tariff means the Customs Tariff Act 1995.
disposal, in relation to fuel, includes:
(a) sale or gift of the fuel (whether or not the person to whom the fuel is sold or given also acquires physical control of the fuel); and
(b) passing physical control of the fuel to another person (whether or not the person to whom physical control passes also acquires ownership of the fuel); and
(c) loss of the fuel.
evidential material means a thing that:
(a) has been used or otherwise involved in the commission of an offence against this Act; or
(b) will afford evidence of the commission of an offence against this Act.
(a) a place described in a declaration made under section 5A of the Excise Act; or
(b) a place described in a licence to manufacture excisable goods granted under Part IV of the Excise Act.
Excise Tariff means the Excise Tariff Act 1921.
executing officer, in relation to a monitoring warrant or a search warrant, means:
(a) an authorised officer named in the warrant by the magistrate issuing it as being responsible for executing the warrant; or
(b) if that authorised person does not intend to be present at the execution of the warrant—any authorised officer whose name has been written in the warrant by the authorised officer so named; or
(c) another authorised officer whose name has been written in the warrant by the authorised officer last named in the warrant.
fuel means:
(a) any excisable goods classified to item 11 or 12 of the Schedule to the Excise Tariff; or
(b) any imported goods that would be classified to item 11 or 12 of the Schedule to the Excise Tariff if they had been produced in Australia; or
(c) stabilised crude petroleum oil or condensate not covered by paragraph (a) or (b); or
(d) a blend of goods to which paragraph (a), (b) or (c), or any combination of those paragraphs, applies; or
(e) a blend:
(i) of goods to which paragraph (a), (b) or (c), or any combination of those paragraphs, applies; and
(ii) of goods comprising a blend created under paragraph (d); or
(f) a blend of goods to which paragraph (e) applies;
other than:
(g) goods at a Customs place that have not been entered for home consumption; or
(h) goods at an Excise place that have not been entered for home consumption; or
(i) goods in transit to a Customs place or an Excise place in a vessel, vehicle or pipeline in accordance with a written permission or authority granted under the Customs Act or Excise Act.
fuel record, in relation to a person dealing in fuel, means:
(a) a type A record, a type B record or a type C record, within the meaning of section 11, that is required to be created by the person; or
(b) a movement record, within the meaning of section 15, that is required to be carried by the person; or
(c) a notification required to be retained by the person under section 18.
magistrate means a magistrate of a State or Territory.
marked fuel means fuel that contains at least the proportion of the marker that is prescribed for the purposes of this Act as indicating marked fuel.
marker means a chemical additive of a kind prescribed in regulations made under the Excise Tariff to be a fuel marker for the purposes of that Tariff.
maximum diesel rate means the maximum rate of excise duty applicable to diesel classified to item 11 of the Schedule to the Excise Tariff Act 1921, whether one or more categories of diesel attract that rate.
monitoring warrant means a monitoring warrant issued under section 27.
movement record has the meaning given by subsection 15(2).
occupier, in relation to premises that are a vehicle or a vessel, means the person in charge of the vehicle or vessel.
officer means a person employed or engaged under the Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined by the Taxation Administration Act 1953).
person assisting, in relation to the executing officer of a monitoring warrant or a search warrant, means:
(a) a person who is an authorised officer and who is assisting the executing officer in the execution of the warrant; or
(b) a person who is not an authorised officer and who has been authorised by the CEO to assist the executing officer in executing the warrant.
person dealing in fuel means:
(a) a person who is required to maintain a fuel record under Part 3; or
(b) in the case of a person moving fuel from one place to another place in a vessel or vehicle—a person who is required to carry a fuel record on the vessel or vehicle under section 15.
premises means:
(a) in relation to Division 2 of Part 4:
(i) an area of land or any other place, whether or not it is enclosed or built on; or
(ii) a building, wharf or other structure;
and includes a part of any such premises; and
(b) in relation to other provisions of this Act:
(i) an area of land or any other place, whether or not it is enclosed or built on; or
(ii) a building, wharf or other structure; or
(iii) a vessel or vehicle;
and includes a part of any such premises.
search warrant means a search warrant issued under section 29.
seize includes secure against interference.
Territory does not include an External Territory.
thing includes substance.
this Act includes the regulations made under this Act.
unmarked fuel means fuel that does not contain at least the proportion of the marker that is prescribed for the purposes of this Act as indicating marked fuel.
use, in relation to fuel, does not include blending that fuel with other fuel.
vehicle includes a hovercraft, railway rolling stock or the trailer of a road vehicle.
vessel means a ship, boat, raft or pontoon or any other thing capable of carrying persons or goods through water, but does not include a hovercraft.
warrant premises, in relation to a monitoring warrant or search warrant, means the premises to which the warrant relates.
(2) For the purposes of this Act, a person is not taken to have acquired physical control of fuel if the person merely has charge of the fuel in the person’s capacity as an employee of another person who owns the fuel.
(3) Expressions used in this Act that are defined for the purposes of the Customs Act have the same meaning as in the Customs Act.
(4) Expressions used in this Act that are defined for the purposes of the Excise Act (other than expressions that are also defined for the purposes of the Customs Act) have the same meaning as in the Excise Act.