When is a subsidy payable?
Subsidies are payable for:
sales of petroleum products delivered to the premises of a consumer located within a zone for use in conducting a business within that zone
retail sales made by retailer within a zone.
The NSW subsidy is available for petroleum products sold by zone retailers (service stations) and for deliveries to zone consumers for their consumption in connection with a business they carry on within a zone.
It is an offence to claim a subsidy on fuel that is delivered to a zone with a lower subsidy than that on which the subsidy was claimed or to a business that is out of zone. The maximum penalty is $11,000.
Last updated: 09-May-2008
