Fuel Subsidy Regulation 1998

Queensland Fuel Subsidy Act 1997 Fuel Subsidy Regulation 1998 Reprinted as in force on 1 July 2009 Reprint No. 4B This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy NOT FURTHER AMENDED LAST REPRINT BEFORE REPEAL See 2009 Act No. 22 s 20

Information about this reprint This regulation is reprinted as at 1 July 2009. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. Also see list of legislation for any uncommenced amendments. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints. Spelling The spelling of certain words or phrases may be inconsistent in this reprint or with other reprints because of changes made in various editions of the Macquarie Dictionary (for example, in the dictionary, ‘lodgement’ has replaced ‘lodgment’). Variations of spelling will be updated in the next authorised reprint. Dates shown on reprints Reprints dated at last amendment All reprints produced on or after 1 July 2002, authorised (that is, hard copy) and unauthorised (that is, electronic), are dated as at the last date of amendment. Previously reprints were dated as at the date of publication. If an authorised reprint is dated earlier than an unauthorised version published before 1 July 2002, it means the legislation was not further amended and the reprint date is the commencement of the last amendment. If the date of an authorised reprint is the same as the date shown for an unauthorised version previously published, it merely means that the unauthorised version was published before the authorised version. Also, any revised edition of the previously published unauthorised version will have the same date as that version. Replacement reprint date If the date of an authorised reprint is the same as the date shown on another authorised reprint it means that one is the replacement of the other.

Queensland Fuel Subsidy Regulation 1998 Contents Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Circumstances in which a person is taken to be a retailer for fuel—Act, s 9(2)(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Circumstances in which a person is taken not to be a retailer for fuel—Act, s 9(2)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Amount prescribed for entitlement to a provisional subsidy payment—Act, s 34A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 6 Class prescribed for claim periods of less than 3 months—Act, s 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7 Interest rate—Act, s 137(2)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 8 Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Endnotes 1 2 3 4 5 6 7 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information about retrospectivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 5 5 6 6 8 9

s1 3 s3 Fuel Subsidy Regulation 1998 Fuel Subsidy Regulation 1998 [as amended by all amendments that commenced on or before 1 July 2009] 1 Short title This regulation may be cited as the Fuel Subsidy Regulation 1998 . 2 Definitions In this regulation— fuel card means a card under which fuel may be supplied to the card holder from a retail site. fuel card arrangement means an arrangement between a fuel card issuer and a retailer under which— (a) fuel owned by the fuel card issuer and supplied to the retailer at a retail site is supplied by the retailer from the site to a fuel card holder; and (b) the fuel card holder is required to pay the fuel card issuer for the fuel. fuel card issuer means a person who— (a) supplies fuel to a retailer at a retail site; and (b) has issued a fuel card for the supply of fuel to the fuel card holder from a retail site. 3 Circumstances in which a person is taken to be a retailer for fuel—Act, s 9(2)(a) (1) For a supply of fuel by a retailer under a fuel card arrangement, the retailer is taken to be the retailer for the fuel for section 15(1) of the Act, as if the supply of the fuel were a sale of retail fuel under section 16(1) of the Act, to the extent the fuel card issuer would have been entitled to a subsidy for the supply of the fuel but for this subsection and section 4.

s4 4 s8 Fuel Subsidy Regulation 1998 (2) If subsection (1) applies to the retailer, the Act, other than section 16(1) of the Act, applies to the retailer for the supply of the fuel as if it were sold as retail fuel by the retailer. (3) Subsection (1) does not apply if the fuel was held by the retailer on consignment. 4 Circumstances in which a person is taken not to be a retailer for fuel—Act, s 9(2)(b) If section 3 applies to a retailer for a supply of fuel, the fuel card issuer is taken not to be a retailer for the fuel for section 15(1) of the Act. 5 Amount prescribed for entitlement to a provisional subsidy payment—Act, s 34A For section 34A(1)(c) of the Act, the amount prescribed is $1000.00. 1 6 Class prescribed for claim periods of less than 3 months—Act, s 35 Local governments are a class prescribed for section 35(4)(b) of the Act. 7 Interest rate—Act, s 137(2)(b) The interest rate prescribed for section 137(2)(b) of the Act is the rate prescribed under the Taxation Administration Act 2001 , section 61(3). 8 Fee The fee prescribed for section 35(6) of the Act is $11.95. 1 For a previous financial year ending 30 June 2001, see section 155(1)(b) of the Act.

5 Fuel Subsidy Regulation 1998 Endnotes 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 4 Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 5 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 6 List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 7 Information about retrospectivity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 2 Date to which amendments incorporated This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 July 2009. Future amendments of the Fuel Subsidy Regulation 1998 may be made in accordance with this reprint under the Reprints Act 1992, section 49. 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd num o in c om orig p para prec pres prev Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = numbered = order in council = omitted = original = page = paragraph = preceding = present = previous Key (prev) proc prov pt pubd R[X] RA reloc renum rep (retro) rv s sch sdiv SIA SIR SL sub unnum Explanation = previously = proclamation = provision = part = published = Reprint No. [X] = Reprints Act 1992 = relocated = renumbered = repealed = retrospectively = revised edition = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 2002 = subordinate legislation = substituted = unnumbered

6 Fuel Subsidy Regulation 1998 4 Table of reprints Reprints are issued for both future and past effective dates. For the most up-to-date table of reprints, see the reprint with the latest effective date. If a reprint number includes a letter of the alphabet, the reprint was released in unauthorised, electronic form only. Reprint No. 1 1A 1B 1C 2 2A 2B 2C Amendments to none 1999 SL No. 64 1999 SL No. 241 2000 SL No. 31 2000 SL No. 139 2000 SL No. 278 2002 SL No. 18 2002 SL No. 148 Effective 11 September 1998 23 April 1999 29 October 1999 2 February 2000 1 July 2000 10 November 2000 1 March 2002 21 June 2002 Reprint date 18 September 1998 12 May 1999 9 November 1999 6 March 2000 27 July 2000 13 November 2000 1 March 2002 21 June 2002 Reprint No. 2D 2E 3 3A 3B 4 4A 4B Amendments included 2004 SL No. 86 2005 SL No. 123 — 2006 SL No. 127 2007 SL No. 99 — 2008 SL No. 127 2009 SL No. 54 Effective 1 July 2004 1 July 2005 1 July 2005 1 July 2006 1 July 2007 1 July 2007 1 July 2008 1 July 2009 Notes R2E withdrawn, see R3 R3B withdrawn, see R4 5 List of legislation Fuel Subsidy Regulation 1998 SL No. 250 made by the Governor in Council on 10 September 1998 notfd gaz 11 September 1998 pp 145–7 ss 3–4 commenced 1 August 1998 (see s 2) remaining provisions commenced on date of notification exp 1 September 2009 (see SIA s 54) Note—The expiry date may have changed since this reprint was published. See the latest reprint of the SIR for any change. amending legislation— Revenue and Other Legislation Amendment Regulation (No. 1) 1999 SL No. 64 pts 1–2 notfd gaz 23 April 1999 pp 1951–3 pt 2 commenced 2 February 1999 (see s 2) remaining provisions commenced on date of notification

7 Fuel Subsidy Regulation 1998 Revenue and Other Legislation Amendment Regulation (No. 2) 1999 SL No. 241 pts 1–2 notfd gaz 29 October 1999 pp 814–17 pt 2 commenced on 2 August 1999 (see s 2) remaining provisions commenced on date of notification Fuel Subsidy Amendment Regulation (No. 1) 2000 SL No. 31 notfd gaz 3 March 2000 pp 855–6 ss 1–2 commenced on date of notification remaining provisions commenced 2 February 2000 (see s 2) Fuel Subsidy Amendment Regulation (No. 2) 2000 SL No. 139 notfd gaz 30 June 2000 pp 736–48 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2000 (see s 2) Fuel Subsidy Amendment Regulation (No. 3) 2000 SL No. 278 notfd gaz 10 November 2000 pp 1016–17 commenced on date of notification First Home Owner Grant and Other Legislation Amendment Regulation (No. 1) 2002 SL No. 18 ss 1–2 pt 3 notfd gaz 15 February 2002 pp 618–19 ss 1–2 commenced on date of notification s 9(3) commenced 1 March 2002 (see s 2) remaining provisions commenced on date of notification Revenue and Other Legislation Amendment Regulation (No. 1) 2002 SL No. 148 pts 1–2 notfd gaz 21 June 2002 pp 783–4 ss 1–2 commenced on date of notification ss 3, 5 commenced 17 April 2001 (see s 2(1)) remaining provisions commenced on date of notification Revenue Legislation Amendment Regulation (No. 2) 2004 SL No. 86 pts 1, 3 notfd gaz 25 June 2004 pp 573–81 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2004 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2005 SL No. 123 pts 1, 3 notfd gaz 24 June 2005 pp 639–45 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2005 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2006 SL No. 127 pts 1, 3 notfd gaz 16 June 2006 pp 787–90 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2006 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2007 SL No. 99 pts 1, 3 notfd gaz 8 June 2007 pp 759–61 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2007 (see s 2)

8 Fuel Subsidy Regulation 1998 Revenue Legislation Amendment Regulation (No. 1) 2008 SL No. 127 pts 1, 4 notfd gaz 16 May 2008 pp 407–8 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2008 (see s 2) Revenue Legislation Amendment Regulation (No. 1) 2009 SL No. 54 pts 1, 3 notfd gaz 15 May 2009 pp 258–9 ss 1–2 commenced on date of notification remaining provisions commenced 1 July 2009 (see s 2) 6 List of annotations Definitions s 2 sub 1999 SL No. 64 s 4 amd 1999 SL No. 241 s 4 (retro); 2000 SL No. 31 s 4 (retro) sub 2000 SL No. 278 s 3 Circumstances in which a person is taken to be a retailer for fuel—Act, s 9(2)(a) prov hdg amd 2002 No. 18 s 7(1) s 3 prev s 3 sub 1999 SL No. 64 s 4 amd 1999 SL No. 241 s 5 (retro); 2000 SL No. 31 s 5 (retro) om 2000 SL No. 139 s 4 pres s 3 ins 2000 SL No. 278 s 3 amd 2002 SL No. 18 s 7(2)–(3) Circumstances in which a person is taken not to be a retailer for fuel—Act, s 9(2)(b) prov hdg amd 2002 No. 18 s 8(1) s 4 prev s 4 om 1999 SL No. 64 s 4 pres s 4 ins 2000 SL No. 278 s 3 amd 2002 SL No. 18 s 8(2) Amount prescribed for entitlement to a provisional subsidy payment—Act, s 34A s 5 (prev s 4A) ins 2002 SL No. 148 s 4 renum 2002 SL No. 148 s 6 Class prescribed for claim periods of less than 3 months—Act, s 35 s 6 (prev s 4B) ins 2002 SL No. 148 s 5 (retro) renum 2002 SL No. 148 s 6 Interest rate—Act, s 137(2)(b) prov hdg amd 2002 No. 18 s 9(1) s 7 (prev s 5) ins 2000 SL No. 278 s 3 amd 2002 SL No. 18 s 9(2)–(3) renum 2002 SL No. 148 s 6 Fee s 8 (prev s 6) ins 2000 SL No. 278 s 3 amd 2002 SL No. 18 s 10 renum 2002 SL No. 148 s 6 amd 2004 SL No. 86 s 6; 2005 SL No. 123 s 6; 2006 SL No. 127 s 8; 2007 SL No. 99 s 7; 2008 SL No. 127 s 9; 2009 SL No. 54 s 7

9 Fuel Subsidy Regulation 1998 7 Information about retrospectivity Retrospective amendments that have been consolidated are noted in the list of legislation and list of annotations. Any retrospective amendment that has not been consolidated is noted in an editor’s note to the text. © State of Queensland 2009