Customs Act 1901

VOLUNTARY NOTIFICATION OF ERROR  
164AB(1) [No liability to prosecution or penalty under this Act]  

If:

(a) at any time before a person is notified by the Commissioner under subsection 164AC(1) of an audit in respect of a particular diesel fuel rebate application, the person notifies a taxation officer doing duty in relation to diesel fuel rebate in writing that, because of an error or errors in the application, the person has applied for an amount of diesel fuel rebate to which the person is not entitled; and

(b) the Commissioner, under section 164AD, amends the assessment in respect of that application to take account of the error or errors; and

(c) the person repays to the Commonwealth the amount of any diesel fuel rebate (the overclaimed rebate ) that was paid to the person on that application and to which the person was not entitled in accordance with the Commissioner's amendment of the assessment;

the person is not liable to be prosecuted or penalised under a provision of this Act in relation to the overclaimed rebate.

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History

S 164AB(1) amended by No 25 of 2001, s 3, Sch 3, item 40-43, effective 4 May 2001.

164AB(2) [Liability under another Act]  

Subsection (1) does not affect the person's liability under another Act in respect of any error or errors in the application.

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History

S 164AB 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.