31. (1) Subject to this section, the fees to be paid for petroleum products licences shall be the specified amount together with the prescribed amount calculated in accordance with sub-section (2) by reference to the value of motor spirit and diesel fuel sold in the course of interstate trade in the relevant period.

(2) The prescribed amount is—

(a) for a petroleum wholesalers licence, an amount of—

(i) the prescribed percentages of the value of motor spirit sold by the applicant in the course of petroleum wholesaling; and

(ii) the prescribed percentage of the value of diesel fuel sold by the applicant in the course of petroleum wholesaling;

(b) for a group petroleum wholesalers licence, an amount of—

(i) the prescribed percentage of the value of motor spirit sold by the members of the group of petroleum wholesalers of which the applicant is a member in the course of petroleum wholesaling; and

(ii) the prescribed percentage of the value of diesel fuel sold by the members of the group of petroleum wholesalers of which the applicant is a member in the course of petroleum wholesaling,

whether or not they were members of that group during the whole or any part of the relevant period; or

(c) for a petroleum retailers licence, an amount of—

(i) the prescribed percentage of the value of motor spirit sold by the applicant in the course of petroleum retailing; and

(ii) the prescribed percentage of the value of diesel fuel sold by the applicant in the course of petroleum retailing.

(3) Where an applicant for a petroleum wholesalers licence was, at any time during the relevant period for the licence, a member of a group of petroleum wholesalers, the petroleum products sold by the applicant in the course of petroleum wholesaling during that relevant period shall, for the purposes of paragraph (2) (a), be deemed to have included any petroleum products sold by the other or, if more than one, all of the other members of the group in the course of petroleum wholesaling during that relevant period unless the applicant satisfies the Commissioner that a fee for a petroleum wholesalers licence or a group petroleum wholesalers licence has been paid to the Commissioner after having been assessed in respect of the sale of those petroleum products during that relevant period.

(4) Where—

(a) an application is made on behalf of all or any of the members of a group of petroleum wholesalers for a group petroleum wholesalers licence; and

(b) any member of the group referred to in paragraph (a) was, at any time during the relevant period for the licence, a member of another group of petroleum wholesalers (any one or more of the members of which is not a member of the group referred to in paragraph (a)),

the petroleum products sold by members of the first-mentioned group in the course of petroleum wholesaling during that relevant period shall, for the purposes of paragraph (2) (b), be deemed to have included any petroleum products sold by any members of the other group in the course of petroleum wholesaling during that relevant period unless the applicant satisfies the Commissioner that a fee for a petroleum wholesalers licence or a group petroleum wholesalers licence has been paid to the Commissioner after having been assessed in respect of the sale of those petroleum products during that relevant period.

(5) For the purposes of paragraphs (2) (a) and (b) and sub-section (3) and (4), petroleum products shall not be treated as having been sold by reason only of their having been sold to the holder of a petroleum wholesalers licence or a group petroleum wholesalers licence.

(6) Where an application is made for a petroleum products licence and the applicant did not carry on the business in respect of which the application for the licence was made during the whole of the relevant period, the fee payable in respect of the licence shall be such amount as is assessed by the Commissioner as being just and reasonable in the circumstances of the case, having regard to the petroleum products that in the opinion of the Commissioner would have been sold by the applicant had he been carrying on that business during the whole of that relevant period, and the relevant principles of assessing fees under sub-sections (1) to (5) (inclusive).

(7) Where an application is made for a petroleum products licence and the applicant carried on the business in respect of which the application for the licence was made during the whole of the relevant period and the Commissioner is of the opinion that he is unable for any reason accurately to assess the fee payable under sub-sections (1) to (5) (inclusive), the fee payable in respect of the licence shall be such amount as is assessed by the Commissioner as being just and reasonable in the circumstances of the case, having regard to the petroleum products that in the opinion of the Commissioner were sold by the applicant during the relevant period, and the relevant principles of assessing fees under sub-sections (1) to (5) (inclusive).

(8) The value of any petroleum products sold for delivery and consumption inside the Territory shall be disregarded in assessing fees payable under this section.

(9) The Commissioner shall not, in assessing a fee under sub-section (6), have regard to any particulars furnished pursuant to a requirement under section 23.

(10) In sub-sections (6) and (7), “applicant”, in relation to a petroleum wholesalers licence or a group petroleum wholesalers licence, includes any person whose petroleum wholesaling during the relevant period of the licence would be required to be taken into account by reason of paragraph (2) (b) or sub-section (3) or (4) for the purpose of assessing the fee for the licence if the fee was not required to be assessed under either sub-section (6) or (7).

(11) A reference in a provision of this section to a specified amount or a prescribed percentage is a reference to an amount, or a percentage, specified by the Minister for the purposes of that provision by notice published in the Gazette .

(12) The Commissioner shall notify the applicant of the terms of this decision assessing an amount of fees under this section.

(13) A notification under sub-section (12) shall include a statement—

(a) specifying the assessment, and the findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision;

(b) that the applicant may, by notice in writing to the Commissioner within 28 days of receipt of the notification, request that the amount of fees be reassessed; and

(c) that, subject to the Administrative Appeals Tribunal Act 1975 , a person whose interests are affected by the decision reassessing the fees is entitled to apply to the Tribunal for a review of the decision.

(14) The validity of a decision to which statement under sub-section (13) relates shall not be taken to be affected by a failure to comply with that sub-section.