Customs Act 1901

DIESEL FUEL REBATE SCHEME SET-OFFS  
164AF(1) [Set-off]  

Subject to subsection (3), where at any time, a person is liable to repay to the Commonwealth an amount under subsection 164AD(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 164, the Commissioner 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 164AF(1) amended by No 25 of 2001, s 3, Sch 3, item 80, effective 4 May 2001; s 164AF(1), formerly s 165A(1), amended by No 97 of 1997, Sch 1, item 26 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 26 commenced (whether the fuel was purchased before or after that day), effective 1 January 1998; s 164AF(1), formerly s 165A(1), amended by No 85 of 1995, s 11, Sch 9, effective 1 July 1995.

164AF(2) [Copy of notice]  

Where the Commissioner effects a set-off by notice under subsection (1), he or she shall give a copy of the notice to the person affected by the set-off.

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History

S 164AF(2) amended by No 25 of 2001, s 3, Sch 3, item 80, effective 4 May 2001; s 164AF(2), formerly s 165A(2), amended by No 85 of 1995, s 11, Sch 9, effective 1 July 1995.

164AF(3) [Application under sec 273GA(1)]  

Where the Commissioner becomes aware that a person who has been requested to pay an amount under subsection 164AD(7) in respect of a rebate of duty has objected under section 273JB against that 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 Commissioner; or

(ii) by the Administrative Appeals Tribunal on review from the Commissioner'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 thereupon permits the set-off only of the part of the amount, if any, that is payable having regard to the determination of the Commissioner, Tribunal or Court.

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History

S 164AF(3) amended by No 25 of 2001, s 3, Sch 3, item 80-82, 84, effective 4 May 2001; s 164AF(3), formerly s 165A(3), amended by No 97 of 1997, Sch 1, item 26 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 26 commenced (whether the fuel was purchased before or after that day), effective 1 January 1998; s 164AF(3), formerly s 165A(3), amended by No 85 of 1995, s 11, Sch 9, effective 1 July 1995; s 164AF(3), formerly s 165A(3), amended by No 113 of 1993, s 6, effective 1 January 1994; s 164AF, formerly 165A, renumbered by No 97 of 1997, Sch 1, item 27 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 27 commenced (whether the fuel was purchased before or after that day), effective 1 January 1998.