Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Chapter 7 - Miscellaneous
Overview
7.1 This Chapter makes some miscellaneous amendments to the Diesel and Alternative Fuels Grants Scheme Act 1999 (DAFGSA) to:
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- renumber some sections;
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- insert a provision dealing with reviewable fuel grants decisions;
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- apply the Criminal Code to offences against the DAFGSA;
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- treat fuel grants as subsidies for the purposes of the Income Tax Assessment Act 1997; and
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- insert a provision dealing with address for service.
Explanation of the amendments
7.2 The heading to Part 4 of the DAFGSA is repealed and replace with Part 14 Miscellaneous. [Item 41 of Schedule 1]
7.3 This Bill repeals section 17 of the DAFGSA and substitutes a new section 55 dealing with reviewable fuel grants decisions. The amendment enables a person to object, under Part IVC of the Taxation Administration Act 1953, against the following decisions:
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- refusing an application for registration;
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- cancelling registration;
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- refusing to grant an application to treat smaller periods of a financial year as grant periods;
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- making an assessment of the amount of fuel grant;
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- amending an assessment of the amount of a fuel grant;
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- making an assessment of the amount of a penalty;
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- amending an assessment of an amount of penalty;
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- making an assessment where there is a trustee of a deceased estate; and
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- amending an assessment where there is a trustee of a deceased estate. [New section 55, item 42 of Schedule 1]
7.4 Item 43 of Schedule 1 renumbers section 18 as new section 56.
7.5 Item 44 of Schedule 1 amends the DAFGSA by inserting new section 57 to ensure that the Criminal Code applies to all offences against the DAFGSA.
7.6 Item 45 of Schedule 1 renumbers section 19 as new section 58.
7.7 Item 46 of Schedule 1 omits a reference in section 19 to Grants payable under this Act and substitutes Fuel grants, and advances on account of fuel grants.
7.8 This Bill amends the DAFGSA to ensure that a fuel grant is taken to be a subsidy for the purpose of section 15-10 of the Income Tax Assessment Act 1997. This ensures that the recipient of a fuel grant must include the amount of the grant in their assessable income for income tax purposes. [New section 59, item 47 of Schedule 1]
7.9 For fuel grant purposes the address to which the Commissioner of Taxation (the Commissioner) will deliver or send notices or other documents is:
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- the address shown on the Australian Business Register (if the entity is registered on it);
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- the address last notified to the Commissioner in any claim, application or other document under the DAFGSA (if it is not registered on the Australian Business Register); or
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- any other address the Commissioner reasonably believes to be the entitys address for service.
[New subsection 60(1), item 47 of Schedule 1]
7.10 Notices or other documents may be served by posting them to the address you have notified to the Commissioner. [New subsection 60(2), item47 of Schedule 1]
7.11 However, the Commissioner may serve them by electronic transmission if the entity has claimed the fuel grant electronically and has notified the Commissioner of an address for receipt by way of electronic transmission. [New subsection 60(3), item 47 of Schedule 1]
Service of documents if entity absent from Australia or cannot be found
7.12 If a document needs to be served on an entity in respect of any proceeding to recover a scheme debt and the Commissioner is satisfied (after reasonable enquiries) that:
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- the entity is absent from Australia and does not have any agent in Australia on whom the document can be served; or
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- the entity cannot be found; then
the Commissioner may, without the courts leave, serve the document on the entity by posting it, or a sealed copy of it, to the entity at the entitys Australian address (including the entitys Australian place of business or residence) that is last known to the Commissioner. [New section 61, item 47 of Schedule 1]
7.13 This Bill inserts an ability for the Commissioner to authorise, in writing, an APS employee to be an authorised officer for the purposes of the DAFGSA. [New section 62, item 47 of Schedule 1]
7.14 Item 48 of Schedule 1 renumbers section 20 of the DAFGSA as new section 63.
Amendment of the grant entitlement provisions
7.15 Subsections 9(1) and 10(1) of the DAFGSA are amended to provide an entitlement to the grant where a vehicle is not registered for the scheme. Even if you failed to register your vehicle for the grants scheme before you used the fuel you may still be entitled to a grant. [Items 49 to 52 of Schedule 1]