67Annual statements

#### 67 Annual statements Producers (1) If: (a) a person produces and supplies fuel in Australia during a calendar year; and (b) the fuel is the subject of a fuel standard; and (ba) in the case where the fuel standard specifies the circumstances in which the standard applies—the person supplies the fuel in Australia in those circumstances; and (c) the person is a constitutional corporation or a Commonwealth entity or the person supplies the fuel in the course of constitutional trade or commerce; the person must provide an annual statement for the year. Importers (2) If: (a) a person imports fuel into Australia, and supplies the fuel in Australia, during a calendar year; and (b) the fuel is the subject of a fuel standard; and (c) in the case where the fuel standard specifies the circumstances in which the standard applies—the person supplies the fuel in Australia in those circumstances; the person must provide an annual statement for the year. When statement to be provided (3) The statement must be provided on or before: (a) 14 February in the following year; or (b) any later day allowed by the Secretary. Content of statement (4) The statement must: (a) be in a form (which may be an electronic form) approved by the Secretary; and (b) contain any information required by the Secretary; and (c) be provided to the Secretary in accordance with the regulations. Offence (5) A person is guilty of an offence if the person contravenes a requirement of this section. Penalty: 60 penalty units. (6) Subsection (5) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code. Civil penalty provision (7) A person must not contravene a requirement of this section. Civil penalty: (a) for an individual—60 penalty units; and (b) for a body corporate—300 penalty units.