Obligations of buyers, sellers and consumers

Distributors who receive subsidy payments and re-sellers (service stations) who are entitled to purchase fuel at the subsidised price are required to pass on the subsidy to eligible consumers.

An approved notice must be provided to purchasers of subsidised petroleum products within 30 days of the sale. An approved notice may be an invoice containing details of the purchaser and vendor, including details of the sale.

Distributors and resellers must keep detailed records of all sales of petroleum products which attract the subsidy. The records must include the price for each type of fuel to allow the identification of subsidised and unsubsidised petroleum products.

Zone consumers must use subsidised petroleum products in the course of their business or activity conducted from premises within the subsidy zone. You must keep detailed records of your petroleum products consumption.

Records are not required if petrol or diesel are bought as an ordinary retail purchase, but if the quantity of diesel purchased exceeds 100 litres, you need to keep a detailed record of the sale if the diesel is not delivered into the running tank of a road vehicle.

Authorised distributors may rely on a declaration from a customer that diesel is being purchased for on-road use, unless the distributor knows it is a false declaration.