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(Repealed by No 54 of 2003)
S 164AD repealed by No 54 of 2003. S 164AD formerly read:
COMMISSIONER MAY AMEND THE ASSESSMENT OF A PERSON'S REBATE ENTITLEMENT
164AD(1) [Amendment of assessment within 5 years]Subject to subsection (5), within 5 years after the making of a diesel fuel rebate application, the Commissioner may, under subsection (2), (3) or (4), amend the assessment of the rebate payable on the application (whether or not the assessment has previously been amended under this section).
HistoryS 164AD(1) amended by No 25 of 2001, s 3, Sch 3, item 63, effective 4 May 2001.
164AD(2) [Amendment due to sale etc of fuel]The Commissioner may amend the assessment of rebate payable on a diesel fuel rebate application if:
(a) the applicant notifies a taxation officer doing duty in relation to diesel fuel rebate, under section 164A, of particulars of the sale, other disposal, use or loss of diesel fuel in respect of which rebate was applied for; or
(b) the Commissioner otherwise becomes aware of such a sale, other disposal, use or loss.HistoryS 164AD(2) amended by No 25 of 2001, s 3, Sch 3, item 63-65, effective 4 May 2001.
164AD(3) [Amendment due to error(s) in application]The Commissioner may amend the assessment of rebate payable on a diesel fuel rebate application if:
(a) either:
(i) the applicant notifies a taxation officer doing duty in relation to diesel fuel rebate in writing of an error or errors in the application before the applicant is notified by the Commissioner under subsection 164AC(1) of an audit of that particular application; or
(ii) the Commissioner otherwise becomes aware of an error or errors in the application; and
(b) the Commissioner is satisfied that the assessment should be amended to take account of the error or errors.HistoryS 164AD(3) amended by No 25 of 2001, s 3, Sch 3, item 66-69, effective 4 May 2001.
164AD(4) [Amendment arising from audit]The Commissioner may amend the assessment of rebate payable on a diesel fuel rebate application if:
(a) an authorised taxation officer conducts an audit under section 164AC in relation to the rebate applied for; and
(b) having regard to the results of the audit, the Commissioner is satisfied that the assessment should be amended.HistoryS 164AD(4) amended by No 25 of 2001, s 3, Sch 3, item 70-72], effective 4 May 2001.
164AD(5) [Amendment not affected by subsequent decision of court or Tribunal]If:
(a) a court or the Administrative Appeals Tribunal has decided that diesel fuel rebate is or is not payable in relation to a person in particular circumstances; and
(b) the Commissioner is proposing, under subsection (2), (3) or (4), to amend an assessment of diesel fuel rebate payable on an application made by another person who was in similar circumstances; and
(c) that other person has already been paid that rebate before the making by the decision of the court or the Tribunal;the Commssioner must not, in amending that assessment, vary the amount of the rebate in a manner that would, but for the operation of this subsection, be required having regard to that decision.
HistoryS164AD(5) amended by No 25 of 2001, s 3, Sch 3, item 73-74, effective 4 May 2001.
164AD(6) [Notification of amendment]If the Commissioner amends an assessment:
(a) the Commissioner must notify the applicant for the rebate to which the assessment relates in writing of the amendment; and
(b) if the Commissioner does not give the applicant a notice under section 164AA in respect of some or all of the rebate to which the original assessment related - the notice must inform the applicant that he or she may object against the amended assessment in the manner set out in Part IVC of the Taxation Administration Act 1953 .HistoryS 164AD(6) amended by No 25 of 2001, s 3, Sch 3, item 75-77, effective 4 May 2001.
164AD(7) [Repayment or recovery of overpaid rebate]Subject to subsection (9), if, in accordance with the amended assessment, the person was not entitled to the whole or a part of diesel fuel rebate that was paid to the person:
(a) the person must repay the whole or that part (as the case may be) of the amount of the rebate; and
(b) if the person fails to repay an amount that should be repaid under paragraph (a), the amount that should be repaid may be recovered in a court of competent jurisdiction as a debt due to the Commonwealth.
164AD(8) [Payment of underpaid rebate]If, in accordance with the amended assessment, the person was entitled to an amount of diesel fuel rebate exceeding the amount of the rebate that was paid to the person, the Commissioner must pay to the person the amount of the excess as soon as practicable after the making of the amendment.
HistoryS 164AD(8) amended by No 25 of 2001, s 3, Sch 3, item 78, effective 4 May 2001.
164AD(9) [Amendment arising from contravention of requirements]Subsection (7) does not apply if a person is required to repay an amount of diesel fuel rebate because of an amended assessment made in circumstances described in section 164AA.
HistoryS 164AD inserted 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.