Definitions

A

Approved notice

Read the definition of an approved notice

B

Bulk purchase: Purchases greater than 100 litres of subsidised diesel which are not delivered into the running tank of a road vehicle.

C

D

Diesel fuel: Fuel consisting primarily of a petroleum or shale product.

E

Eligible petroleum products

Petroleum products on which duty has been paid in accordance with the Customs Tariff Act 1995, the Excise Tariff Act 1921 or other Commonwealth legislation prescribed under this Act. It does not include a product mixed with other products on which duty has not been paid.

F

Financial year: A year commencing on 1 July.

G

H

I

J

K

L

M

Motor spirit: Motor spirit is petrol including leaded, super and unleaded petrol. It does not include aviation gasoline, solvents, special boiling point spirits or liquefied petroleum gas.

N

O

Off-road purpose: Any purpose other than an on-road purpose.
On-road purpose: Means for the purpose of driving road vehicles on roads that are open to or used by the public.

P

Petroleum products: Motor spirit and diesel fuel.
Premises: Does not include a motor vehicle, a train, a caravan, trailer, tanker or anything else pulled by a vehicle or animal.

Q

R

Registered person: A person who is registered under section 8 of the Petroleum Products Subsidy Act 1997 and whose registration is in force.

S

Subsidised diesel fuel: Any diesel fuel for which a subsidy has been paid or claimed, or which a registered person is entitled to claim a subsidy.
Subsidised petroleum products: Any petroleum products on which a subsidy has been paid or claimed, or for which a registered person is entitled to claim a subsidy.