Customs Act 1901
View history note
Hide history noteDiv 3 heading substituted by No 75 of 2008, s 3 and Sch 3, item 3, effective 9 August 2008.
(Repealed by No 54 of 2003)
S 164AA repealed by No 54 of 2003. S 164AA formerly read:
DIESEL FUEL REBATE - PENALTY IN LIEU OF PROSECUTION
164AA(1) [Commissioner may serve notice]If the Commissioner has reasonable grounds to believe that a person who has made a diesel fuel rebate application (the applicant ):
(a) has contravened section 164A in respect of some or all of the diesel fuel to which the application relates; or
(b) has contravened subsection 164AC(8) in respect of some or all of the diesel fuel to which the application relates;the Commissioner may serve on the applicant a notice in writing in accordance with subsection (2).
HistoryS 164AA(1) amended by No 25 of 2001, s 3, Sch 3, item 31, effective 4 May 2001.
164AA(2) [Provisions of notice]A notice under subsection (1) must:
(a) set out the Commissioner's amendment, under section 164AD, of the assessment of the person's rebate entitlement in respect of the fuel; and
(b) if paragraph (1)(a) applies - specify the diesel fuel whose sale, other disposal, use or loss, has not been notified in accordance with section 164A and demand:
(i) repayment of the amount of any diesel fuel rebate paid in respect of that fuel; and
(ii) payment of a penalty equal to 20% of the amount of diesel fuel rebate applied for in respect of fuel in respect of which there was no notification; and
(c) if paragraph (1)(b) applies - specify the amount of diesel fuel rebate applied for that was not substantiated and demand:
(i) repayment of the amount of any diesel fuel rebate paid in respect of that fuel that was not substantiated; and
(ii) payment of a penalty equal to 20% of the amount of diesel fuel rebate applied for that was not substantiated; and
(d) set out the terms of, or adequate particulars of the provisions of, subsection (3); and
(e) specify the address at which payment of an amount demanded under subsection (3) may be made.HistoryS164AA(2) amended by No 25 of 2001, s 3, Sch 3, item 32, effective 4 May 2001.
164AA(3) [Payment within 21 days after notice]If:
(a) a notice is served on the applicant under subsection (1); and
(b) the applicant pays to a taxation officer doing duty in relation to diesel fuel rebate, at the address specified in the notice and within 21 days after the day on which the notice was served, the sum of the amounts demanded in the notice (the notice amount );the applicant is not liable to be prosecuted under a provision of this Act for any offence in relation to the rebate to which the notice relates.
HistoryS 164AA(3) amended by No 25 of 2001, s 3, Sch 3, item 33, effective 4 May 2001.
164AA(4) [Applicant may request set-off against expected rebate]If a notice is served on the applicant under subsection (1), the applicant may give the Commissioner, within 21 days after the day on which the notice was served, a written request (the request ) to set off some or all of the diesel fuel rebate referred to in subsection (5) (the expected rebate ) against the notice amount.
HistoryS 164AA(4) amended by No 25 of 2001, s 3, Sch 3, item 24, effective 4 May 2001.
164AA(5) [Commissioner may accept request]If the Commissioner is satisfied that diesel fuel rebate is, or is likely to become, payable to the applicant within 12 months after the day on which the notice was served, the Commissioner may accept the request and, if he or she does so, the Commissioner must inform the applicant accordingly.
HistoryS 164AA(5) amended by No 25 of 2001, s 3, Sch 3, item 35, effective 4 May 2001.
164AA(6) [Payment within 21 days after notice of rejection]if:
(a) the Commissioner rejects the request; and
(b) the applicant pays the notice amount to a taxation officer doing duty in relation to diesel fuel rebate, at the address specified in the notice and within 21 days after the day on which that rejection was notified to the applicant;the applicant is not liable to be prosecuted under a provision of this Act for any offence in relation to the rebate to which the notice relates.
HistoryS 164AA(6) amended by No 25 of 2001, s 3, Sch 3, item 36-37, effective 4 May 2001.
164AA(7) [Request for set-off accepted]If the Commissioner accepts the request, then:
(a) if the expected rebate is likely to exceed the notice amount - any diesel fuel rebate that is, or that becomes, payable within 12 months after the acceptance is set off against the notice amount, to the extent that the notice amount is unpaid; or
(b) if the expected rebate is not likely to exceed the notice amount:
(i) the amount by which the Commissioner believes the notice amount will exceed the expected rebate is payable within 21 days of the applicant being notified of that amount; and
(ii) any diesel fuel rebate that is, or that becomes, payable under subsection 164(1) within 12 months after the Commissioner accepts the request is set off against that part of the notice amount that is not payable under subparagraph (i).HistoryS 164AA(7) amended by No 25 of 2001, s 3, Sch 3, item 38-39, effective 4 May 2001.
164AA(8) [Applicant not prosecuted if timely payment made]If:
(a) the Commissioner has accepted the request; and
(b) any amount payable in respect of that request under subparagraph (7)(b)(i) has been paid within the time limit specified in that subparagraph;the applicant is not liable to be prosecuted under a provision of this Act for any offence in relation to the rebate to which the notice relates.
HistoryS 164AA(8) amended by No 25 of 2001, s 3, Sch 3, item 40, effective 4 May 2001.
164AA(9) [Outstanding notice amount]If:
(a) the Commissioner has accepted the request; and
(b) any amount payable in respect of that request under subparagraph (7)(b)(i) has been paid within the time limit specified in that subparagraph; and
(c) the notice amount has not been paid or set off under this section within 12 months after the Commissioner accepted the request;the notice amount, or so much of the notice amount as remains unpaid, may be recovered in a court of competent jurisdiction as a debt due to the Commonwealth.
HistoryS 164AA(9) amended by No 25 of 2001, s 3, Sch 3, item 40, effective 4 May 2001; substituted by No 97 of 1997, Sch 1, item 23 and 41, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 164 of the Act on or after the day on which item 23 commenced (whether the fuel was purchased before or after that day), effective 1 January 1998.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.