Excise Act 1901

DIESEL FUEL REBATE SCHEME SET-OFFS  
78AG(1)
Subject to subsection (3), where, at any time, a person is liable to repay to the Commonwealth an amount under subsection 78AE(7) in respect of a rebate of duty paid in relation to diesel fuel and, at the same time, the Commonwealth is liable to pay an amount to that person under section 78A , the CEO shall, by notice in writing, set off the first-mentioned amount against the second-mentioned amount and, where he or she does so, then, with effect from the day of issue of that notice:

(a) if one amount is greater than the other - the lesser amount shall be taken to have been paid in full and the greater amount shall be taken to have been paid to the extent of the lesser amount; and

(b) if both amounts are equal - both amounts shall be taken to have been paid in full.

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History

S 78AG(1) (formerly s 80A(1)) amended by No 97 of 1997, s 3 Sch 2 item 13, by substituting ``subsection 78AE(7)'' for ``subsection 78A (2) or 80 (2) '', 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).

78AG(2)
Where the CEO effects a set-off by notice under subsection (1), he or she shall give a copy of the notice to persons affected by the set-off.

78AG(3)
Where the CEO becomes aware that a person who has been requested to pay an amount under subsection 78AE(7) in respect of a rebate of duty has objected under subsection 162C(1) against the decision requesting payment of that amount:

(a) this section does not permit the set-off of that amount against the amount of the rebate pending the final determination:

(i) by the CEO; or

(ii) by the Administrative Appeals Tribunal on review from the CEO's decision; or

(iii) by a Court on appeal from the Tribunal;

of the objection; and

(b) if it is determined, or ultimately determined, that the amount, or any part of the amount, is not payable, this section permits the set-off only of the part of the amount, if any, that is payable having regard to the determination of the CEO, Tribunal or Court.

[ CCH Note: Act No 25 of 2001, s 3 and Sch 2 item 69, substitutes ``Administrative Review Tribunal'' for ``Administrative Appeals Tribunal'' in para (a)(ii), effective on the commencement of the Administrative Review Tribunal Bill 2000 .]

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History

S 78AG(3) amended by No 25 of 2001, s 3 and Sch 2 items 67, 68 and 70, by substituting ``objected under subsection 162C(1) against'' for ``made application under subsection 162C(1) for review of'', substituting all the words after ``pending'' in para (a) and inserting ``CEO,'' after ``determination of the'' in para (b), effective 4 May 2001. The wording after ``pending'' in para (a) formerly read:

the final determination by the Administrative Appeals Tribunal, or by a Court on appeal from the Tribunal, of the review proceedings; and

S 78AG(3) (formerly s 80A(3)) amended by No 97 of 1997, s 3 Sch 2 item 13, by substituting ``subsection 78AE(7)'' for ``subsection 78A (2) or 80 (2) '', 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).