Excise Act 1901

CEO MAY AMEND THE ASSESSMENT OF A PERSON'S REBATE ENTITLEMENT  
78AE(1)
Subject to subsection (5), within 5 years after the making of a diesel fuel rebate application, the CEO may, under subsection (2), (3) or (4), amend the assessment of the rebate payable on the application (whether or not the assessment has previously been amended under this section).

78AE(2)
The CEO may amend the assessment of rebate payable on a diesel fuel rebate application if:

(a) the applicant notifies an officer doing duty in relation to diesel fuel rebate, under section 78AA , of particulars of the sale, other disposal, use or loss of diesel fuel in respect of which rebate was applied for; or

(b) the CEO otherwise becomes aware of such a sale, other disposal, use or loss.

78AE(3)
The CEO may amend the assessment of rebate payable on a diesel fuel rebate application if:

(a) either:

(i) the applicant notifies an officer doing duty in relation to diesel fuel rebate in writing of an error or errors in the application before the applicant is notified by the CEO under subsection 78AD(1) of an audit of that particular application; or

(ii) the CEO otherwise becomes aware of an error or errors in the application; and

(b) the CEO is satisfied that the assessment should be amended to take account of the error or errors.

78AE(4)
The CEO may amend the assessment of rebate payable on a diesel fuel rebate application if:

(a) an authorised officer conducts an audit under section 78AD in relation to the rebate applied for; and

(b) having regard to the results of the audit, the CEO is satisfied that the assessment should be amended.

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History

S 78AE(4)(a) amended by No 25 of 2001, s 3 and Sch 2 item 65, by substituting ``an authorised officer'' for ``Customs'', effective 4 May 2001.

78AE(5)
If:

(a) a court or the Administrative Appeals Tribunal has decided that diesel fuel rebate is or is not payable in relation to a person in particular circumstances; and

(b) the CEO is proposing, under subsection (2), (3) or (4), to amend an assessment of diesel fuel rebate payable on an application made by another person who was in similar circumstances; and

(c) that other person has already been paid that rebate before the making of the decision by the court or the Tribunal;

the CEO must not, in amending that assessment, vary the amount of the rebate in a manner that would, but for the operation of this subsection, be required having regard to that decision.

78AE(6)
If the CEO amends an assessment:

(a) the CEO must notify the applicant for the rebate to which the assessment relates in writing of the amendment; and

(b) if the CEO does not give the applicant a notice under section 78AB in respect of some or all of the rebate to which the original assessment related - the notice must inform the applicant that he or she may object against the amended assessment in the manner set out in Part IVC of the Taxation Administration Act 1953 .

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History

S 78AE(6)(b) amended by No 25 of 2001, s 3 and Sch 2 item 66, by substituting ``he or she may object against the amended assessment in the manner set out in Part IVC of the Taxation Administration Act 1953 .'' for ``he or she may apply to have the amended assessment reviewed by the Administrative Appeals Tribunal.'', effective 4 May 2001.

78AE(7)
Subject to subsection (9), if, in accordance with the amended assessment, the person was not entitled to the whole or a part of diesel fuel rebate that was paid to the person:

(a) the person must repay the whole or that part (as the case may be) of the amount of the rebate; and

(b) if the person fails to repay an amount that should be repaid under paragraph (a), the amount that should be repaid may be recovered in a court of competent jurisdiction as a debt due to the Commonwealth.

78AE(8)
If, in accordance with the amended assessment, the person was entitled to an amount of diesel fuel rebate exceeding the amount of the rebate that was paid to the person, the CEO must pay to the person the amount of the excess as soon as practicable after the making of the amendment.

78AE(9)
Subsection (7) does not apply if a person is required to repay an amount of diesel fuel rebate because of an amended assessment made in circumstances described in section 78AB .