Customs Act 1901
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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(Repealed by No 54 of 2003)
S 164AC repealed by No 54 of 2003. S 164AC formerly read:
AUDIT OF DIESEL FUEL REBATE APPLICATIONS
164AC(1) [Notice of requirement to substantiate application]For the purposes of auditing a particular diesel fuel rebate application, the Commissioner may, by notice in writing given to the person who made that application (the applicant ) before the end of 5 years after the making of that application, inform the applicant:
(a) that he or she is required to substantiate the entitlement to any rebate applied for under the application; and
(b) that, for the purposes of the audit, an authorised taxation officer may wish to exercise all or any of the audit powers conferred by this section.HistoryS 164AC(1) amended by No 25 of 2001, s 3, Sch 3, item 44-45, effective 4 May 2001.
164AC(2) [Audit powers of authorised taxation officer]For the purposes of subsection (1), the audit powers of an authorised taxation officer in relation to a particular diesel fuel rebate application are powers to do all or any of the following:
(a) to require the applicant to demonstrate to the authorised taxation officer the method, or the operation of any record keeping or accounting system, employed in arriving at the particulars or estimates included in the application and in the related diesel fuel records;
(b) to conduct testing of the record keeping or accounting system referred to in paragraph (a) in order to determine the accuracy of the system in arriving at those particulars or estimates;
(c) to require the applicant, within a period notified by the authorised taxation officer (whether in a notice under subsection (1) or otherwise), to make available for inspection by the officer diesel fuel records that substantiate the entitlement to rebate applied for under the application;
(d) to examine, make and retain copies of, or take and retain extracts from, any records made available in accordance with a requirement under paragraph (c);
(e) subject to subsections (4) and (5), to examine any premises, whether indicated by the records themselves or by the applicant, where diesel fuel the subject of the application has been, or is, used or stored;
(f) to examine any receptacle in which diesel fuel the subject of the application has been stored, or is stored, and to inspect, take and retain samples of, any fuel stored in it;
(g) subject to subsection (6), to board and examine any vessel, or to examine any vehicle or machine, in the control of the applicant, in which diesel fuel the subject of the application has been used or is used, and to examine, take and retain samples of, any fuel in that vessel, vehicle or machine;
(h) to require the applicant to answer any questions concerning the diesel fuel the subject of the application.HistoryS 164AC(2) amended by No 25 of 2001, s 3, Sch 3, item 46-47, effective 4 May 2001.
164AC(3) [Availability of records]An applicant may comply with a requirement to make diesel fuel records available to authorised taxation officers:
(a) by sending or giving the records to the authorised taxation officer for examination; or
(b) if the records are maintained at the residential premises of the applicant - by consenting to their examination, at any reasonable time, by the authorised taxation officer at those premises; or
(c) if the records are maintained at premises that are not residential premises - by notifying the authorised taxation officer that the records may be examined, at any reasonable time, by the authorised taxation officer at those premises.HistoryS 164AC(3) amended by No 25 of 2001, s 3, Sch 3, item 48-49, effective 4 May 2001.
164AC(4) [Power to examine residential premises]The power of an authorised taxation officer under paragraph (2)(e) extends to a power to examine residential premises only if:
(a) the application relates to diesel fuel that was purchased for use at those premises in a manner that falls within paragraph 164(1)(b); and
(b) the occupant or person in charge of those premises consents to the entry of the authorised taxation officer for the purpose of exercising that power.HistoryS 164AC(4) amended by No 25 of 2001, s 3, Sch 3, item 50-51, effective 4 May 2001.
164AC(5) [Power to examine residential areas of premises]The power of an authorised taxation officer under paragraph (2)(e) extends to a power to examine the residential areas of premises described in paragraph 164(1)(ad), (c) or (d) only if:
(a) the application relates to diesel fuel that was purchased for use at those premises in a manner that falls within that paragraph; and
(b) the occupant or person in charge of those premises consents to the entry of the authorised taxation officer for the purpose of exercising that power.HistoryS 164AC(5) amended by No 46 of 2002, s 3, Sch 1, item 4-5, applicable only in relation to diesel fuel purchased on or after 1 July 2002; No 25 of 2001, s 3, Sch 3, item 52-53, effective 4 May 2001.
164AC(6) [Power to examine crewmember's living quarters on vessel]The power of an authorised taxation officer under paragraph (2)(g) extends to a power to examine a part of a vessel that comprises the living quarters for any of the crew of the vessel only if:
(a) the application relates to diesel fuel that was purchased for use in the vessel in a manner that falls within paragraph 164(1)(b); and
(b) the person in charge of the vessel consents to the entry of the authorised taxation officer for the purpose of exercising that power.HistoryS 164AC(6) amended by No 25 of 2001, s 3, Sch 3, item 54-55, effective 4 May 2001.
164AC(7) [Power to test rate of consumption]The power of an authorised taxation officer to examine a vessel, vehicle or machine includes a power to conduct, or supervise the conducting of, a test of the vessel, vehicle or machine in order to determine its rate of diesel fuel consumption.
HistoryS 164AC(7) amended by No 25 of 2001, s 3, Sch 3, item 56, effective 4 May 2001.
164AC(8) [Refusal or failure to make records available]The applicant who has received a notice requiring that applicant to make available diesel fuel records that substantiate the entitlement to rebate applied for must not refuse or fail to make such records available for inspection.
Penalty: An amount not exceeding the amount of the rebate applied for and not substantiated.
164AC(9) [Offence]An offence against subsection (8) is an offence of strict liability.
164AC(10) [Use or intended use of fuel taken into account]In determining whether diesel fuel records substantiate a person's entitlement to rebate applied for in respect of particular fuel, any particulars relating to the use or intended use of the fuel that are established in the exercise of an authorised taxation officer's powers under this section may be taken into account.
HistoryS 164AC(10) amended by No 25 of 2001, s 3, Sch 3, item 57, effective 4 May 2001.
164AC(11) [Gazettal of standard rate of consumption]For the purposes of this section, the Commissioner may, by notice published in the Gazette , specify a rate of diesel fuel consumption as the standard rate of diesel fuel consumption for a specified kind of vessel, vehicle or machine.
HistoryS 164AC(11) amended by No 25 of 2001, s 3, Sch 3, item 58, effective 4 May 2001.
164AC(12) [Claimed rate of consumption]If:
(a) a standard rate of diesel fuel consumption for a specified kind of vessel, vehicle or machine is specified under subsection (11); and
(b) an applicant applies for diesel fuel rebate in respect of diesel fuel used or to be used in a particular vessel, vehicle or machine that falls within that specified kind of vessel, vehicle or machine (as the case may be); and
(c) the amount of rebate applied for is based on a rate of diesel fuel consumption (the claimed rate ) that is greater than the standard rate;then, the applicant's diesel fuel records are not to be taken to substantiate the applicant's entitlement to the rebate unless the records establish, or it is otherwise established, that the particular vessel, vehicle or machine in fact consumes diesel fuel at the claimed rate in circumstances similar to circumstances to which the application relates.
164AC(13) [Written evidence of being an authorised taxation officer]If an authorised taxation officer proposes, under this section, to enter any premises or to board any vessel, the officer must, if requested to do so by the occupier or person in charge of the premises, or the person in control of the vessel, produce for inspection written evidence of the fact that he or she is an authorised taxation officer, and, if the officer fails to do so, he or she is not authorised to enter the premises or board the vessel.
HistoryS 164AC(13) amended by No 25 of 2001, s 3, Sch 3, item 59, effective 4 May 2001.
164AC(14) [Provision of assistance to authorised taxation officer]The occupier or person in charge of premises entered, or the person in control of a vessel boarded, must provide the authorised taxation officer with all reasonable facilities and assistance for the effective exercise of the officer's powers.
Penalty: 10 penalty units.
HistoryS 164AC(14) amended by No 25 of 2001, s 3, Sch 3, item 60, effective 4 May 2001.
164AC(14A) [Strict liability]Subsection (14) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
S 164AC(14A) inserted by No 24 of 2001, s 3, Sch 21, item 62, effective 15 December 2001.
164AC(15) [Records admissible in evidence]
A person is not excused from making available a record when required to do so under subsection (2) on the grounds that the making available of the record makes the person liable to a penalty, but any records so made available are not admissible in evidence against the person in proceedings other than proceedings for an offence against section 164A, subsection (8) of this section or paragraph 234(1)(d) or paragraph 120(1)(vd), in relation to diesel fuel rebate.
S 164AC(15) amended by No 25 of 2001, s 3, Sch 3, item 61, effective 4 May 2001.
164AC(16) [Auditing of more than 1 application by same person]
Nothing in this section prevents the Commissioner from auditing, at a particular time, a number of diesel fuel rebate applications made by the same person if each of the applications may be audited by the Commissioner under subsection (1) at that time.
S 164AC(16) amended by No 25 of 2001, s 3, Sch 3, item 62, effective 4 May 2001; 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,
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