Australian Capital Territory Numbered Acts

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SUBSIDIES (LIQUOR AND DIESEL) ACT 1998 (NO. 19 OF 1998) - SECT 38

Diesel subsidy—repayment of subsidies by certified diesel users

(1)     This section applies where a certified diesel user—

        (a)     uses a quantity of diesel purchased by the user at a subsidised price for a purpose not specified in the Diesel Users Register in relation to the user; or

        (b)     sells or otherwise disposes of a quantity of diesel purchased by the user at a subsidised price.

(2)     Where this section applies, the certified diesel user shall pay the Commissioner—

        (a)     the amount of the subsidy, plus interest; or

        (b)     if no such payment is received within 21 days after the date of the repayment notice—twice the amount of the subsidy, plus interest.

(3)     This section does not apply in relation to a quantity of subsidised diesel if an amount is payable under section 34, 35 or 36 in relation to the subsidy.



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