You will require this registration if you sell petrol and diesel fuel. Fuel sellers must register as a primary wholesaler, a volume fuel retailer or a service station operator.
A primary wholesaler is a person who operates or supplies petrol or diesel fuel from either a:
- oil refinery
- shipping facility
- facility to which petrol or diesel fuel is supplied by an oil refinery or shipping facility.
A volume fuel retailer is a person who operates a volume fuel service station or operates 20 or more service stations, none of which are volume fuel service stations.
A volume fuel service station is a service station which:
- sells three or more types of petrol or diesel
- has a total volume of petrol and diesel combined sold greater than 900,000 litres per quarter, in two consecutive quarters.
A service station operator is a person who operates less
than 20 service stations, none of which are volume fuel service stations.