Excise Act 1901
(Repealed by No 54 of 2003)
View history note
Hide history noteS 128A repealed by No 54 of 2003, s 3 and Sch 4 item 12, effective 1 July 2003. For transitional provisions see note under s 78A. S 128A formerly read:
REBATE DOCUMENTS TO BE KEPT
128A(1)
A person (the applicant ) who makes a diesel fuel rebate application in respect of particular diesel fuel ( application fuel ) must maintain, or create and maintain, diesel fuel records in relation to:
(a) the application fuel; and
(b) any fuel that has been or is stored with the application fuel;until the end of the retention period in relation to those records worked out under subsection (2A).
HistoryS 128A(1) sunstituted by No 97 of 1997, s 3 Sch 2 item 21, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 128A(1) formerly read:
128A(1)
A person who applies for rebate in respect of diesel fuel under subsection 78A (1) (in this section called the ``applicant'') must keep all relevant rebate documents:
(a) that came into the applicant's possession before the application is made; or
(b) that come into the applicant's possession after the application is made;until the expiration of the period of 5 years after the application is made.
Penalty: $2,000.
128A(2)
Without limiting subsection (1), the diesel fuel records in relation to application fuel, or fuel that has been or is stored with that particular application fuel, are records of:
(a) particulars of the purchase of that fuel; and
(b) if the fuel is stored by the person who purchased it pending its use - particulars of the place at which, and of the facility in which, the fuel is or was stored; and
(c) if the fuel has been used:
(i) the place at which, or the vessel, vehicle or machine in which, the fuel was so used; and
(ii) when the fuel was so used; and
(iii) the actual nature of the use; and
(d) if the fuel has been sold or otherwise disposed of by the person who purchased it - particulars of that sale or other disposal; and
(e) if the fuel has been lost for a reason that is known to the person who purchased it - particulars of that loss; and
(f) if the application fuel is stated to be a portion only of fuel purchased - particulars of the basis on which the apportionment is made; and
(g) such other records as the regulations prescribe.HistoryS 128A(2) substituted by No 97 of 1997, s 3 Sch 2 item 21, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 128A(2) formerly read:
128A(2)
For the purposes of subsection (1), a document is a relevant rebate document if it is necessary to enable a Collector to ascertain:
(a) the quantity of diesel fuel that was purchased by the applicant for use in a manner referred to in subsection 78A(1) ; or
(b) the manner in which the applicant used the fuel in respect of which the application for rebate is made.
128A(2A)
For the purpose of this section, the retention period for diesel fuel records is:
(a) in so far as the records relate to application fuel - 5 years from the making of the application in respect of that fuel; and
(b) in so far as the records relate to fuel that is not application fuel but that has been or is stored with application fuel - 5 years from the making of the application in respect of that application fuel.HistoryS 128A(2A) inserted by No 97 of 1997, s 3 Sch 2 item 21, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 1 August 1997 (whether the fuel was purchased before or after 1 August 1997).
128A(2B)
If diesel fuel purchased for a purpose for which diesel fuel rebate is payable is stored with other diesel fuel purchased for such a purpose so that particular fuel loses its identity, then, to the extent that fuel purchased for such a purpose is no longer so stored, it is presumed to have been drawn off in the order of its purchase.HistoryS 128A(2B) inserted by No 97 of 1997, s 3 Sch 2 item 21, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
128A(2C)
If diesel fuel purchased for a purpose for which diesel fuel rebate is payable ( rebateable fuel ) is stored with other diesel fuel purchased for any other purpose ( non-rebateable fuel ) so that both kinds of fuel lose their particular identity:
(a) rebateable fuel, to the extent that it is no longer stored, is presumed to have been drawn off in the order of its purchase; and
(b) non-rebateable fuel, to the extent that it is no longer stored, is presumed to have been drawn off in the order of its purchase.HistoryS 128A(2C) inserted by No 97 of 1997, s 3 Sch 2 item 21, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
128A(3)
If:
(a) an applicant is required, under subsection (1), to keep a record; and
(b) the applicant is required by any law of the Commonwealth or of a State or Territory, or in accordance with ordinary commercial practice to give the record to another person;the requirements of this section are taken to be complied with if, after surrendering the record and for the period that the record would have been required to be kept, the applicant keeps, instead of the record, a true copy certified in accordance with subsection (4).
HistoryS 128A(3) amended by No 97 of 1997, s 3 Sch 2 item 22, by substituting ``record'' for ``document'' (wherever occurring), applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
128A(4)
If an applicant is required to surrender a record for a reason set out in subsection (3):
(a) the applicant may make a true copy of the record; and
(b) the copy must be treated by the CEO, and is admissible in all courts, as if it were the original record.HistoryS 128A(4) substituted by No 97 of 1997, s 3 Sch 2 item 23, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 128A(4) formerly read:
128A(4)
If an applicant is required to surrender a document referred to in subsection (1) for a reason set out in subsection (3), the applicant may:
(a) make a true copy of the document; and
(b) attach to the copy a certificate, signed by the applicant:
(i) stating that the copy is a true copy of the original document; and
(ii) stating that the original document has been surrendered to another person for a reason set out in subsection (2); and
(iii) providing particulars of that reason.
128A(5)
(Repealed by No 97 of 1997.)
HistoryS 128A(5) repealed by No 97 of 1997, s 3 Sch 2 item 23, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 128A(5) formerly read:
128A(5)
If an applicant makes a true copy and certifies the copy in accordance with subsection (4), the copy must be treated by the CEO or a Collector and is admissible in all courts as if it were the original document.
128A(6)
(Repealed by No 97 of 1997.)
HistoryS 128A(6) repealed by No 97 of 1997, s 3 Sch 2 item 24, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 128A(6) formerly read:
128A(6)
An applicant who is required by subsection (1) to keep documents:
(a) must keep the documents in a manner that enables a Collector readily to ascertain:
(i) the quantity of diesel fuel that was purchased by the applicant for use in a manner referred to in subsection 78A (1) ; and
(ii) the manner in which the applicant used the fuel in respect of which the applicant for rebate is made; and
(b) must, if the Collector requests the applicant in writing to do so, inform the Collector of the location of the documents; and
(c) must not alter any document required to be so kept.Penalty: $2,000.
128A(7)
(Repealed by No 97 of 1997.)
HistoryS 128A(7) repealed by No 97 of 1997, s 3 Sch 2 item 24, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997). S 128A(7) formerly read:
128A(7)
Nothing in paragraph (6) (c) is to be taken to prohibit the marking of a document in accordance with ordinary commercial practice.
128A(8)
This section does not require the keeping of any records:
(a) by a company that has gone into liquidation and that has been dissolved; or
(b) by a class of persons that is declared by the regulations to be a class to which this section does not apply; or
(c) of a kind declared by the regulations to be records to which this section does not apply.HistoryS 128A(8) amended by No 97 of 1997, s 3 Sch 2 item 22, by substituting ``records'' for ``documents'' (wherever occurring), applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).
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