(1) This section applies if:
(a) a covered activity of a kind prescribed by the rules for the purposes of this subsection is undertaken in relation to a covered product of a kind prescribed by the rules in relation to the covered activity for the purposes of this subsection; and
(b) the covered activity is undertaken by a regulated entity; and
(c) the covered activity is undertaken in whichever of the following circumstances is prescribed by the rules in relation to the covered activity:
(i) in Australia;
(ii) outside Australia, in connection with business carried on in Australia by the regulated entity;
(iii) in the Greater Sunrise special regime area (within the meaning of the Seas and Submerged Lands Act 1973 ), in connection with business carried on in that area by the regulated entity.
(2) The person prescribed by the rules must give the Secretary a report in accordance with this section.
Civil penalty: 250 penalty units.
(3) To avoid doubt, rules made for the purposes of subsection (2) may prescribe more than one person who must give a report in relation to the same kind of covered activity and the same kind of covered product.
(4) A report under subsection (2) must:
(a) include the fuel information, in relation to the covered activity or the covered product, that is prescribed by the rules; and
(b) be given in the manner and form approved in writing by the Secretary; and
(c) be given to the Secretary within the period prescribed by the rules.
Note 1: For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901 .
Note 2: A person may commit an offence if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code ). There is also a civil penalty for persons providing false or misleading information in relation to the Fuel Security Act 2021 (see section 13A of this Act).
(5) Rules made for the purposes of paragraph (4)(a) may prescribe different requirements for:
(a) different covered activities; or
(b) different covered products; or
(c) reports by different persons.
(6) Without limiting paragraph (4)(b), the Secretary may approve:
(a) electronic communication as a manner in which a report must be given; or
(b) more than one manner for giving a report; or
(c) different forms for different covered activities, different covered products or reports by different persons; or
(d) a single form for more than one report.
(7) Rules made for the purposes of paragraph (4)(c) may prescribe different periods for:
(a) different covered activities; or
(b) different covered products; or
(c) reports by different persons.
(8) Subsections (5), (6) and (7) do not limit subsection 33(3A) of the Acts Interpretation Act 1901 .
(9) A covered activity that is importing or exporting a covered product is taken to be undertaken in Australia for the purposes of subparagraph (1)(c)(i) if:
(a) for importing--the product is imported to Australia; or
(b) for exporting--the product is exported from Australia.