Product Grants and Benefits Administration Act 2000
PART 1 - PRELIMINARY
SECTION 1
1
SHORT TITLE
This Act may be cited as the Product Grants and Benefits Administration Act 2000. SECTION 2 2 COMMENCEMENT
This Act commences on the day on which it receives the Royal Assent. SECTION 3 3 OBJECT
The object of this Act is to provide a scheme for the administration of a number of grants and benefits that are administered by the Commissioner of Taxation. SECTION 3A 3A EXTENSION TO EXTERNAL TERRITORIES
This Act, to the extent that it applies in relation to product stewardship (oil) benefits, extends to all the external Territories.
SECTION 4
4
STATES AND TERRITORIES ARE BOUND
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
SECTION 5
5
DEFINITIONS
In this Act, unless the contrary intention appears:
(a) is false or misleading in a material particular; or
(b) omits any matter or thing without which the statement is misleading in a material particular;
(a) a grant or benefit as represents an overpayment; or
(b) an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under Part 8.
(Repealed by No 61 of 2016)
SECTION 7
7
COMMISSIONER HAS GENERAL ADMINISTRATION OF THIS ACT
The Commissioner has the general administration of this Act.
PART 2 - GRANTS AND BENEFITS COVERED BY ACT
SECTION 8
8
GRANTS AND BENEFITS COVERED BY ACT
The following table sets out the grants and benefits that are covered by this Act and the Acts (the entitlement Acts ) under which those grants and benefits are payable:
PART 3 - REGISTRATION FOR GRANTS AND BENEFITS
SECTION 9
REGISTRATION FOR ENTITLEMENT TO GRANTS OR BENEFITS
9(1)
On or after the commencement of this section, you may apply for registration for entitlement to a specific grant or benefit. The application must, subject to subsection (1A), be in the approved form and include such information as is specified in the regulations.
9(1A) Telephone signature not required.
9(2)
General requirements.
(a) you satisfy any specific requirements set out in this section in relation to registration for that grant or benefit; and
(b) you satisfy any prescribed conditions; and
(c) if paragraph (d) does not apply - you have an ABN; and
(d) if you do not have an ABN and are not entitled to have an ABN - you have provided evidence, of a kind determined by the Commissioner, of your identity and address.
9(3)
(Repealed by No 73 of 2006)
9(3A) Specific requirement for product stewardship (oil) benefits.
(a) except in relation to registration for entitlement only for product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000 - are licensed to manufacture excisable goods under Part IV of the Excise Act 1901; and
(b) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000 - satisfy any regulations made under this paragraph in relation to:
(ba) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000 - satisfy the following conditions:
(c) satisfy any prescribed conditions.
9(4)
(Repealed by No 73 of 2006)
9(5)
(Repealed by No 81 of 2015)
SECTION 10 REFUSAL TO REGISTER 10(1)
If the Commissioner refuses your application for registration, the Commissioner must give you written notice of:
(a) the refusal; and
(b) the reasons for the refusal.
10(2)
If the Commissioner has not decided your application for registration within 28 days after your application is made, you may, at any time, give the Commissioner written notice that you wish to treat your application as having been refused.
10(3)
For the purposes of section 53, if you give notice under subsection (2), the Commissioner is taken to have refused your application for registration on the day on which the notice is given.
SECTION 11 CANCELLATION OF REGISTRATION 11(1)
If:
(a) the Commissioner has registered you for entitlement to a grant or benefit; and
(b) you do not make a claim for that grant or benefit within any 13 month period beginning on or after the later of the day on which you are registered and 1 July 2000;
11(2)
If:
(a) the Commissioner registers you for entitlement to a grant or benefit; and
(b) after doing so, the Commissioner becomes satisfied that:
11(3)
The Commissioner must cancel your registration if you ask the Commissioner to do so.
11(4)
This section does not prevent you applying for fresh registration.
11(5)
If the Commissioner cancels your registration, the Commissioner must give you written notice of the cancellation.
PART 4 - PAYMENT OF GRANTS AND BENEFITS SECTION 12 CLAIM PERIODS 12(1)
You may, subject to any determination by the Commissioner under subsection (2), make a claim under section 15 for any period (the claim period ) that is specified in the claim.
12(2)
The Commissioner may, in writing, determine any one or more of the matters set out in subsection (3) in relation to:
(a) claims for all grants or benefits; or
(b) claims for particular grants or benefits; or
(c) claims by particular kinds of entities; or
(d) any combination of the above.
12(3)
The matters are:
(a) the minimum period that maybe covered by a claim;
(b) the maximum period that may be covered by a claim;
(c) the minimum amount of money in respect of which a claim may be made;
(d) the minimum volume or quantity of goods in respect of which a claim may be made;
(e) any other requirement to be complied with in making a claim.
SECTION 13 ADVANCES ON ACCOUNT OF GRANTS OR BENEFITS 13(1)
The Commissioner may, on behalf of the Commonwealth, make an advance on account of a grant or benefit that may become payable.
13(2)
If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) the amount of the advance is greater than the amount of the grant or benefit;
13(3)
If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) you do not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned;
13(4)
An amount that you are liable to repay under this section is due and payable:
(a) if subsection (2) applies - at the time that you make the claim for the grant or benefit in respect of which the advance was made; or
(b) if subsection (3) applies - at the end of the period of 28 days referred to in that subsection.
13(5)
The Commissioner must not make an advance to an entity unless the entity has requested the Commissioner to make the advance. The amount of the advance must not exceed the amount requested by the entity.
SECTION 14 GUIDELINES FOR MAKING ADVANCES 14(1)
The Commissioner may, by writing, formulate guidelines to be complied with by him or her in deciding whether to make advances under section 13.
14(1A)
Without limiting subsection (1), guidelines under that subsection may provide that the Commissioner is not to make any advances at all in respect of payments of grants or benefits described in one or more specified items, or all of the items, in the table in section 8.
14(2)
In deciding whether to make advances under section 13, the Commissioner must comply with any relevant guidelines under subsection (1).
SECTION 15 CLAIMS FOR GRANTS OR BENEFITS 15(1)
Despite the provisions of Part 3 and the entitlement Acts, you are not entitled to a grant or benefit unless you make a claim for payment of the grant or benefit in respect of a claim period during which the entitlement (ignoring this subsection) arose.
15(2)
The claim:
(a) may relate to all the goods in respect of which you are entitled to a grant or benefit for the claim period in question; and
(b) must be in the approved form; and
(c) must include such information as is specified in the regulations; and
(d) must be signed by you, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains your electronic signature; and
(da) (Repealed by No 73 of 2006)
(db) (Repealed by No 73 of 2006)
(e) must be given to the Commissioner before the end of 3 years after the start of the claim period.
15(2A)
(Repealed by No 73 of 2006)
15(3)
Section 9 does not, by implication, limit subsection (2) of this section.
15(4)
(Repealed by No 73 of 2006)
15(4)
(Repealed by No 54 of 2003)
15(5)
(Repealed by No 54 of 2003)
15(6)
(Repealed by No 54 of 2003)
SECTION 15A AUTHORITY FOR THIRD PARTY TO MAKE CLAIM UNDER SECTION 15 15A(1)
You may apply in writing to the Commissioner for permission to authorise third parties to make claims under section 15 on your behalf.
15A(2)
An application under subsection (1) must be in the approved form.
15A(3)
If the Commissioner accepts your application:
(a) that acceptance may be subject to such terms and conditions (including any limitations on the kinds of third parties in respect of whom an authorisation may be given) as the Commissioner determines to be appropriate; and
(b) when informing you of that acceptance, the Commissioner must notify those terms and conditions to you.
15A(4)
If the Commissioner rejects your application, the Commissioner must notify you of the rejection and specify the reasons why the application was rejected.
15A(5)
If the Commissioner accepts your application, you may, subject to any terms or conditions to which the acceptance is subject, authorise in writing a third party or third parties:
(a) to make claims under section 15 on your behalf; and
(b) for the purposes of making any such claim - to attach your electronic signature to claims so made.
15A(6)
If a third party makes, or purports to make, a claim on your behalf under such an authority, the claim is to be treated, for all purposes of this Act, as a claim made by you under section 15.
15A(7)
You may, at any time, revoke in writing an authorisation of a third party given under subsection (5).
15A(8)
If you revoke an authorisation:
(a) you must notify the Commissioner, in writing, of the fact of the revocation; and
(b) the revocation only has effect when that notification is received by the Commissioner.
SECTION 16 FURTHER INFORMATION 16(1)
This section applies to you if you have made a claim for a grant or benefit.
16(2)
The Commissioner may, within 28 days after the claim is made, request you to give the Commissioner, within the period specified in the request, further information about the claim.
16(3)
The Commissioner may refuse to consider the claim until you give the Commissioner the information.
SECTION 16A 16A OBLIGATION TO NOTIFY COMMISSIONER OF PAYMENT ETC. OF DRAWBACK, REFUND, REBATE OR REMISSION OF CUSTOMS OR EXCISE DUTY ON CERTAIN FUEL
(Repealed by No 81 of 2015)
SECTION 17
ASSESSMENT
17(1)
This section applies to you if you have made a claim for a grant or benefit in respect of a claim period.
17(2)
The Commissioner must make an assessment of the amount of the grant or benefit to which you are entitled in respect of the claim period.
SECTION 18 RELIANCE BY COMMISSIONER ON CLAIM 18(1)
If you make a claim for a grant or benefit in respect of a claim period, the Commissioner may, for the purposes of making an assessment, accept (either in whole or in part):
(a) a statement in the claim; and
(b) any other statement otherwise made by you or on your behalf.
18(2)
In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the assessment is taken to have been made, held or formed when the assessment was made.
SECTION 19 COMMISSIONER MUST GIVE YOU NOTICE OF AN ASSESSMENT 19(1)
Except where the assessment is that you are entitled to the full amount of the grant or benefit claimed, the Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
19(2)
The Commissioner may give you the notice electronically if you transmitted the relevant claim to the Commissioner in an electronic format.
19(3)
In all cases, the Commissioner may give you the notice in any other manner or form.
SECTION 20 AMENDMENT OF ASSESSMENT 20(1)
The Commissioner may at any time amend an assessment under this Part.
20(2)
An amended assessment is an assessment for all purposes of this Act.
20(3)
If, as a result of an amended assessment, you are liable to pay an amount to the Commissioner, the amount is taken to have become due and payable at the time that the original assessment was made.
SECTION 21 REQUEST FOR AMENDED ASSESSMENT 21(1)
You may request the Commissioner in the approved form to make an amended assessment.
21(2)
The Commissioner must comply with the request if it is made within:
(a) 2 years after the end of the claim period; or
(b) such further period as the Commissioner allows.
SECTION 22 22 PRODUCTION OF ASSESSMENT IS CONCLUSIVE EVIDENCE
(Repealed by No 2 of 2015)
SECTION 23
PAYMENT OF GRANTS OR BENEFITS
23(1)
If you are entitled to a grant or benefit in respect of a claim period:
(a) the grant or benefit is a debt due to you by the Commissioner on behalf of the Commonwealth; and
(b) you may recover the grant or benefit by action in a court of competent jurisdiction.
23(2)
Grant or benefits are payable by the Commonwealth in the manner determined by the Commissioner.
SECTION 24 24 RECOVERY BY SET-OFF
If an entity is liable to pay a scheme debt, the scheme debt may be deducted from one or more grants or benefits that are payable to the entity, and if the scheme debt is so deducted, the grant or benefit is taken to have been paid in full to the entity. SECTION 24A INTEREST ON UNDERPAID GRANTS OR BENEFITS 24A(1)
Interest is payable by the Commissioner to a person in respect of an amount of grant or benefit that becomes payable to the person if: (a) the amount relates to a grant or benefit for a claim period; and (b) the amount is payable as a result of a decision to which this section applies (the review decision ).
24A(2)
The interest is to be calculated for the period (the interest period ): (a) starting on the day on which the original assessment in relation to the grant or benefit was made; and (b) ending on the day on which the amount is paid or applied by the Commissioner.
24A(3)
The following method statement shows how to work out the interest (which is calculated on a daily basis): Calculating the interest payable
Step 1.
Step 2.
Step 3.
Step 4.
Step 5.
24A(4)
In this section:
(a) a decision under Part IVC of the Taxation Administration Act 1953 upon an objection relating to a grant or benefit; or
(b) a decision of the Administrative Appeals Tribunal in relation to an objection mentioned in paragraph (a); or
(c) a decision of a court in relation to:
PART 4A - PUBLIC AND PRIVATE RULINGS
SECTION 24B
24B
EFFECT OF PUBLIC RULING ON GRANTS OR BENEFITS
SECTION 24C
24C
EFFECT OF PRIVATE RULING ON GRANTS OR BENEFITS
SECTION 24D
24D
ASSESSMENT OF GRANTS OR BENEFITS IF PUBLIC OR PRIVATE RULINGS CONFLICT
SECTION 24E
24E
FINAL TRIBUNAL DECISION ABOUT PRIVATE RULING CONCLUSIVE
SECTION 24F
24F
FINAL COURT ORDER ABOUT PRIVATE RULING CONCLUSIVE
SECTION 24G
24G
FINAL COURT ORDER ABOUT COMMISSIONER DISCRETION
PART 5 - RECORD-KEEPING REQUIREMENTS ETC.
SECTION 25
NO ENTITLEMENT TO GRANTS OR BENEFITS UNLESS RECORD-KEEPING REQUIREMENTS MET
25(1)
Despite the provisions of Part 3 and the entitlement Acts:
(a) you are not entitled to a grant or benefit in respect of a particular claim period unless you comply with the pre-claim record-keeping requirements set out in section 26; and
(b) if you have made a claim for a grant or benefit in respect of a particular claim period - you are not entitled, and are taken never to have been entitled, to the grant or benefit in respect of that claim period unless you have complied with the post-claim record-keeping requirements set out in section 27.
25(2)
If:
(a) you make a claim for a grant or benefit in respect of a claim period; and
(b) you make a statement in the claim to the effect that you undertake to comply with the post-claim record-keeping requirements set out in section 27.
SECTION 26 PRE-CLAIM RECORD-KEEPING REQUIREMENTS 26(1)
This section sets out the pre-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.
26(2)
You must:
(a) keep records that enable you to substantiate your claim for the grant or benefit; and
(b) retain those records until you make the claim.
26(3)
The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
26(4)
You are taken to have met the requirement set out in paragraph (2)(a) if you keep records of a kind, and in a manner, specified in a written determination made by the Commissioner.
SECTION 27 POST-CLAIM RECORD-KEEPING REQUIREMENTS 27(1)
This section sets out the post-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.
27(1A)
(Repealed by No 73 of 2006)
27(1B)
(Repealed by No 73 of 2006)
27(1C)
The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
27(1D)
You must retain the records for the period of 5 years after the claim was made.
27(2)
You must continue to retain, for the period of 5 years after the claim was made, the records that the pre-claim record-keeping requirements set out in section 26 required you to retain.
27(3)
If the Commissioner gives you a written notice telling you to produce records that subsection (2) required you to retain, you must comply with the notice.
27(4)
A notice under subsection (3) must give you 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow you more time to comply with the notice.
27(5)
Despite subsection (2), it is not necessary to continue to retain records:
(a) if the Commissioner tells you that you do not need to retain them; or
(b) for a company that has been finally dissolved.
27(6)
Despite section 8C of the Taxation Administration Act 1953, you do not commit an offence merely by not complying with a notice under subsection (3).
SECTION 27A 27A REQUIREMENT TO NOTIFY COMMISSIONER ABOUT ANY DISQUALIFYING USE ETC. OF ENERGY GRANTS SCHEME FUEL
(Repealed by No 73 of 2006)
SECTION 27B
27B
REQUIREMENT TO NOTIFY COMMISSIONER ABOUT ANY DISQUALIFYING CIRCUMSTANCES FOR CLEANER FUEL
(Repealed by No 81 of 2015)
SECTION 28
RECORDS THAT ARE LOST OR DESTROYED
28(1)
This section applies to you if:
(a) section 26 or 27 requires you to retain a particular record; and
(b) the record is lost or destroyed.
28(2)
If you have a complete copy of the record that is lost or destroyed, it is treated as the original from the time of the loss or destruction.
28(3)
If you do not have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a grant or benefit is not affected by your failing to retain or produce the original record.
28(4)
This section has effect despite anything in section 25, 26 or 27.
PART 6 - DISQUALIFICATION FOR FRAUD SECTION 29 29 DISQUALIFICATION OF CLAIMANT FOR FRAUD
Despite the provisions of Part 3 and the entitlement Acts, if:
(a) you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and
(b) you do so knowing that, or reckless as to whether, the statement:
(c) the amount of a grant or benefit that would have been payable to you in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to you in respect of that claim period:
(d) beginning at the start of that claim period; and
(e) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
SECTION 30
30
DISQUALIFICATION FOR AIDING AND ABETTING ETC. FRAUD
Despite the provisions of Part 3 and the entitlement Acts, if:
(a) an entity makes a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and
(b) the entity does so knowing that, or reckless as to whether, the statement:
(c) the amount of a grant or benefit that would have been payable to the entity in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to the entity in respect of that claim period; and
(d) you:
(e) beginning at the start of that claim period; and
(f) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
SECTION 31
31
DISQUALIFICATION OF BODY CORPORATE - EXECUTIVE DISQUALIFIED ETC.
Despite the provisions of Part 3 and the entitlement Acts, a body corporate is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following individuals is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:
(a) a director of the body corporate;
(b) the secretary of the body corporate;
(c) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate. SECTION 32 32 DISQUALIFICATION OF PARTNERSHIP - PARTNER DISQUALIFIED ETC.
Despite the provisions of Part 3 and the entitlement Acts, a partnership is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving the grant or benefit in relation to that time:
(a) a partner;
(b) an individual who:
(c) in a case where a partner is a body corporate:
Despite the provisions of Part 3 and the entitlement Acts, a trust is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:
(a) a trustee;
(b) an individual who:
(c) in a case where a trustee is a body corporate:
(iii) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate. PART 7 - CONTRIVED SCHEMES ETC. SECTION 34 CONTRIVED SCHEMES ETC. 34(1)
If:
(a) one or more entities enter into, commence to carry out, or carry out a scheme; and
(b) it would be concluded that the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of enabling a particular act or transaction to be taken into account in determining a grant or benefit entitlement of any entity (whether or not the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and
(c) the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose;
34(2)
A determination under subsection (1) has effect accordingly.
34(3)
In this section:
(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
PART 8 - GENERAL INTEREST CHARGE (GIC)
SECTION 35
GENERAL INTEREST CHARGE ON UNPAID SCHEME DEBTS
35(1)
For the purposes of this section, a designated scheme debt is:
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under subsection 284-75(1) or (4) in Schedule 1 to the Taxation Administration Act 1953.
35(2)
If an amount of a designated scheme debt that is payable by you remains unpaid after the day by which it must be paid, you are liable to pay the general interest charge ( GIC ) on the unpaid amount.
35(3)
You are liable to pay the GIC for each day in the period that:
(a) started at the beginning of the day by which the designated scheme debt was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
35(4)
This section does not apply to an overpayment debt that is attributable (in whole or in part) to an error made by the Commissioner, where the grant or benefit concerned was received in good faith.
35(5)
This section does not apply to an overpayment debt that is attributable (in whole or in part) to a change in regulations made for the purposes of working out the amount of a grant or benefit.
SECTION 36 36 PENALTY FOR MAKING FALSE STATEMENTS
SECTION 37
37
ASSESSMENT OF PENALTY
SECTION 38
38
REMISSION OF PENALTY
SECTION 39
39
AMENDMENT OF ASSESSMENT
SECTION 40
40
PRODUCTION OF ASSESSMENT IS CONCLUSIVE EVIDENCE
SECTION 41
41
RELATIONSHIP WITH OFFENCE PROVISIONS
PART 9 - INFORMATION-GATHERING POWERS
SECTION 42
COMMISSIONER MAY OBTAIN INFORMATION AND DOCUMENTS
42(1)
(Repealed by No 2 of 2015)
42(2)
(Repealed by No 2 of 2015)
42
If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353-10 in Schedule 1 to the Taxation Administration Act 1953:
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.
42(3)
(Repealed by No 2 of 2015)
SECTION 43 43 SELF-INCRIMINATION
(Repealed by No 2 of 2015)
SECTION 44
44
COPIES OF DOCUMENTS
(Repealed by No 2 of 2015)
SECTION 45
45
COMMISSIONER MAY RETAIN DOCUMENTS
(Repealed by No 2 of 2015)
SECTION 45A
COMMISSIONER MAY REQUIRE CLAIMANT FOR GRANT OR BENEFIT TO DEMONSTRATE RECORD KEEPING SYSTEM ETC.
45A(1)
This section applies to a person who has made a claim for entitlement to a grant or benefit.
45A(2)
The Commissioner may, in writing, require the person to demonstrate to the Commissioner, at a specified time, one or more of the following:
(a) the method used to arrive at the particulars or estimates included in the claim;
(b) the operation of any record keeping or accounting system operated by, or on behalf of, the person and used to arrive at the particulars or estimates included in the claim;
(c) the operation of any process operated by, or on behalf of, the person to manufacture the goods to which the claim relates.
45A(3)
The time specified under subsection (2) must be at least 21 days after the written requirement is given to the person.
45A(4)
If the Commissioner is satisfied that the person has failed to comply with a requirement under subsection (2):
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to:
45A(5)
The Commissioner may conduct such testing of the record keeping or accounting system mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the system in arriving at those particulars or estimates.
45A(6)
The Commissioner may conduct such testing of the manufacturing process mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the goods' description in the claim.
SECTION 46 COMMONWEALTH BOUND BY THIS PART 46(1)
This Part binds the Crown in right of the Commonwealth. However, it does not make the Crown liable to be prosecuted for an offence.
46(2)
This section has effect in addition to section 4.
PART 10 - (Repealed by No 68 of 2011)
SECTION 47
47
PROTECTION OF CONFIDENTIALITY OF INFORMATION
(Repealed by No 145 of 2010)
PART 11 - ACCESS TO PREMISES
SECTION 48
48
ACCESS TO PREMISES ETC.
(Repealed by No 2 of 2015)
SECTION 49
49
IDENTITY CARDS
(Repealed by No 2 of 2015)
SECTION 50
50
COMMONWEALTH BOUND BY THIS PART
(Repealed by No 2 of 2015)
PART 12 - SPECIAL RULES FOR CERTAIN ENTITIES
SECTION 51
TREATMENT OF PARTNERS
51(1)
This Act and the entitlement Acts apply to a partnership as if the partnership were a person, but it applies with the following changes.
51(2)
Obligations that are imposed under this Act on a partnership are imposed on each partner, but may be discharged by any of the partners.
51(3)
The partners are jointly and severally liable to pay any amount that is payable under this Act by the partnership.
51(4)
Any offence against this Act that is committed by a partnership is taken to have been committed by each partner who:
(a) aided, abetted, counselled or procured the relevant act or omission; or
(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).
51(5)
For the purposes of this Act and the entitlement Acts, a change in the composition of a partnership does not affect the continuity of the partnership.
51(6)
In this section:
SECTION 52 TREATMENT OF UNINCORPORATED ASSOCIATIONS 52(1)
This Act and the entitlement Act apply to an unincorporated association or body of persons as if the association or body were a person, but it applies with the following changes.
52(2)
Obligations that would be imposed under this Act on an unincorporated association or body of persons are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.
52(3)
Any offence against this Act that is committed by the association or body is taken to have been committed by each member of its committee of management who:
(a) aided, abetted, counselled or procured the relevant act or omission; or
(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by an act or omission of the entity).
52(4)
In this section:
PART 13 - MISCELLANEOUS SECTION 53 REVIEWABLE GRANT OR BENEFIT DECISIONS 53(1)
If you are dissatisfied with a reviewable grant or benefit decision relating to you, you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
53(2)
Each of the following decisions is a reviewable grant or benefit decision:
SECTION 54 54 APPLICATION OF THE CRIMINAL CODE
The Criminal Code applies to all offences against this Act. SECTION 55 55 APPROPRIATION
Grants and benefits must be paid out of the Consolidated Revenue Fund, which is appropriated accordingly. SECTION 56 56 GRANTS AND BENEFITS TO BE TREATED AS SUBSIDIES FOR THE PURPOSES OF SECTION 15-10 OF THE INCOME TAX ASSESSMENT ACT 1997
A grant or benefit is taken to be a subsidy for the purposes of section 15-10 of the Income Tax Assessment Act 1997. SECTION 57 57 ADDRESS FOR SERVICE
(Repealed by No 2 of 2015)
SECTION 58
SERVICE OF DOCUMENTS IF ENTITY ABSENT FROM AUSTRALIA OR CANNOT BE FOUND
58(1)
This section applies if:
(a) a document needs to be served on an entity in respect of any proceeding to recover a scheme debt; and
(b) the Commissioner, after making reasonable inquiries, is satisfied that:
58(2)
The Commissioner may, without the court's leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the entity at any Australian address of the entity (including the entity's Australian place of business or residence) that is last known to the Commissioner.
SECTION 59 59 AUTHORISED OFFICERS
(Repealed by No 2 of 2015)
SECTION 60
60
REGULATIONS
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
This Act may be cited as the Product Grants and Benefits Administration Act 2000. SECTION 2 2 COMMENCEMENT
This Act commences on the day on which it receives the Royal Assent. SECTION 3 3 OBJECT
The object of this Act is to provide a scheme for the administration of a number of grants and benefits that are administered by the Commissioner of Taxation. SECTION 3A 3A EXTENSION TO EXTERNAL TERRITORIES
This Act, to the extent that it applies in relation to product stewardship (oil) benefits, extends to all the external Territories.
View history note
Hide history noteThis Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
In this Act, unless the contrary intention appears:
ABN
has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
approved form
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.
assessment
includes an assessment of a nil amount.
authorised officer
(Repealed by No 2 of 2015)
benefit
means a grant that is covered by this Act that is known as a benefit.
claim period
has the meaning given by section 12.
cleaner fuel
(Repealed by No 81 of 2015)
Commissioner
means the Commissioner of Taxation.
Deputy Commissioner
(Repealed by No 136 of 2012)
electronic signature
means an entity's unique identification in an electronic form that is approved by the Commissioner.
energy grants scheme fuel
(Repealed by No 73 of 2006)
entitlement Act
means an Act under which the entitlement to a grant or benefit arises. The entitlement Acts are listed in section 8.
entity
has the meaning given by section 37 of the A New Tax System (Australian Business Number) Act 1999.
false statement
means a statement (whether made orally, in a document or in any other way) that:
(a) is false or misleading in a material particular; or
(b) omits any matter or thing without which the statement is misleading in a material particular;
but does not include a statement made in a document produced under paragraph 353-10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).
general interest charge
means the charge worked out under Part IIA of the Taxation Administration Act 1953.
goods
includes a substance and a tangible thing.
grant
means a grant that is covered by this Act that is known as a grant.
occupier
(Repealed by No 2 of 2015)
overpayment debt
means so much of an amount paid, or purportedly paid, to an entity by way of:
(a) a grant or benefit as represents an overpayment; or
(b) an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).
premises
(Repealed by No 2 of 2015)
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under Part 8.
trustee
includes an executor and an administrator.
you
if a provision of this Act or an entitlement Act uses the expression
you
, it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.
SECTION 6 6 OPERATION OF OFFENCE PROVISIONS(Repealed by No 61 of 2016)
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law. This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
The following table sets out the grants and benefits that are covered by this Act and the Acts (the entitlement Acts ) under which those grants and benefits are payable:
| Table of grants and benefits covered by Act | ||
| Item | Grant or benefit | Entitlement Act |
| 1 | (Repealed by No 73 of 2006) | |
| 2 | product stewardship (oil) benefits | Product Stewardship (Oil) Act 2000 |
| 3 | (Repealed by No 73 of 2006) | |
| 4 | (Repealed by No 81 of 2015) |
On or after the commencement of this section, you may apply for registration for entitlement to a specific grant or benefit. The application must, subject to subsection (1A), be in the approved form and include such information as is specified in the regulations.
9(1A) Telephone signature not required.
If the application is given by telephone, it need not contain a telephone signature (within the meaning of section 995-1 of the Income Tax Assessment Act 1997).
Note:
The definition of approved form in section 5 of this Act would otherwise have the effect that the requirement for a telephone signature, in subsection 388-75(4) in Schedule 1 to the Taxation Administration Act 1953, would apply.
If you apply in accordance with subsection (1), the Commissioner must register you for entitlement to the grant or benefit if the Commissioner is satisfied that:
(a) you satisfy any specific requirements set out in this section in relation to registration for that grant or benefit; and
(b) you satisfy any prescribed conditions; and
(c) if paragraph (d) does not apply - you have an ABN; and
(d) if you do not have an ABN and are not entitled to have an ABN - you have provided evidence, of a kind determined by the Commissioner, of your identity and address.
(Repealed by No 73 of 2006)
9(3A) Specific requirement for product stewardship (oil) benefits.
Thespecific requirement in relation to registration for the product stewardship (oil) benefits is that the Commissioner is satisfied that you:
(a) except in relation to registration for entitlement only for product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000 - are licensed to manufacture excisable goods under Part IV of the Excise Act 1901; and
(b) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000 - satisfy any regulations made under this paragraph in relation to:
(i) compliance with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises; and
(ii) the signing of any prescribed Code of Practice relating to recycled oils; and
(iii) compliance with any such prescribed Code of Practice; and
(ba) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000 - satisfy the following conditions:
(i) you comply with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises;
(ii) the Commissioner has not been informed by a Department, agency or authority of the Commonwealth, a State or a Territory that is responsible for the administration of any such legislation that you do not comply with the legislation; and
(c) satisfy any prescribed conditions.
(Repealed by No 73 of 2006)
9(5)
(Repealed by No 81 of 2015)
SECTION 10 REFUSAL TO REGISTER 10(1)
If the Commissioner refuses your application for registration, the Commissioner must give you written notice of:
(a) the refusal; and
(b) the reasons for the refusal.
10(2)
If the Commissioner has not decided your application for registration within 28 days after your application is made, you may, at any time, give the Commissioner written notice that you wish to treat your application as having been refused.
10(3)
For the purposes of section 53, if you give notice under subsection (2), the Commissioner is taken to have refused your application for registration on the day on which the notice is given.
SECTION 11 CANCELLATION OF REGISTRATION 11(1)
If:
(a) the Commissioner has registered you for entitlement to a grant or benefit; and
(b) you do not make a claim for that grant or benefit within any 13 month period beginning on or after the later of the day on which you are registered and 1 July 2000;
the Commissioner may cancel that registration.
11(2)
If:
(a) the Commissioner registers you for entitlement to a grant or benefit; and
(b) after doing so, the Commissioner becomes satisfied that:
(i) you did not, at the time you were registered, satisfy one or more of the requirements in section 9 for registration for entitlement to that grant or benefit; or
(ii) you have ceased to satisfy one or more of those requirements;
the Commissioner may cancel that registration with effect from the time it took place or the time you ceased to satisfy the one or more requirements, as the case requires.
11(3)
The Commissioner must cancel your registration if you ask the Commissioner to do so.
11(4)
This section does not prevent you applying for fresh registration.
11(5)
If the Commissioner cancels your registration, the Commissioner must give you written notice of the cancellation.
PART 4 - PAYMENT OF GRANTS AND BENEFITS SECTION 12 CLAIM PERIODS 12(1)
You may, subject to any determination by the Commissioner under subsection (2), make a claim under section 15 for any period (the claim period ) that is specified in the claim.
12(2)
The Commissioner may, in writing, determine any one or more of the matters set out in subsection (3) in relation to:
(a) claims for all grants or benefits; or
(b) claims for particular grants or benefits; or
(c) claims by particular kinds of entities; or
(d) any combination of the above.
12(3)
The matters are:
(a) the minimum period that maybe covered by a claim;
(b) the maximum period that may be covered by a claim;
(c) the minimum amount of money in respect of which a claim may be made;
(d) the minimum volume or quantity of goods in respect of which a claim may be made;
(e) any other requirement to be complied with in making a claim.
SECTION 13 ADVANCES ON ACCOUNT OF GRANTS OR BENEFITS 13(1)
The Commissioner may, on behalf of the Commonwealth, make an advance on account of a grant or benefit that may become payable.
13(2)
If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) the amount of the advance is greater than the amount of the grant or benefit;
you are liable to repay the amount of the excess to the Commonwealth.
13(3)
If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) you do not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned;
you are liable to repay the amount of the advance to the Commonwealth.
13(4)
An amount that you are liable to repay under this section is due and payable:
(a) if subsection (2) applies - at the time that you make the claim for the grant or benefit in respect of which the advance was made; or
(b) if subsection (3) applies - at the end of the period of 28 days referred to in that subsection.
13(5)
The Commissioner must not make an advance to an entity unless the entity has requested the Commissioner to make the advance. The amount of the advance must not exceed the amount requested by the entity.
SECTION 14 GUIDELINES FOR MAKING ADVANCES 14(1)
The Commissioner may, by writing, formulate guidelines to be complied with by him or her in deciding whether to make advances under section 13.
14(1A)
Without limiting subsection (1), guidelines under that subsection may provide that the Commissioner is not to make any advances at all in respect of payments of grants or benefits described in one or more specified items, or all of the items, in the table in section 8.
14(2)
In deciding whether to make advances under section 13, the Commissioner must comply with any relevant guidelines under subsection (1).
SECTION 15 CLAIMS FOR GRANTS OR BENEFITS 15(1)
Despite the provisions of Part 3 and the entitlement Acts, you are not entitled to a grant or benefit unless you make a claim for payment of the grant or benefit in respect of a claim period during which the entitlement (ignoring this subsection) arose.
15(2)
The claim:
(a) may relate to all the goods in respect of which you are entitled to a grant or benefit for the claim period in question; and
(b) must be in the approved form; and
(c) must include such information as is specified in the regulations; and
(d) must be signed by you, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains your electronic signature; and
(da) (Repealed by No 73 of 2006)
(db) (Repealed by No 73 of 2006)
(e) must be given to the Commissioner before the end of 3 years after the start of the claim period.
15(2A)
(Repealed by No 73 of 2006)
15(3)
Section 9 does not, by implication, limit subsection (2) of this section.
15(4)
(Repealed by No 73 of 2006)
15(4)
(Repealed by No 54 of 2003)
15(5)
(Repealed by No 54 of 2003)
15(6)
(Repealed by No 54 of 2003)
SECTION 15A AUTHORITY FOR THIRD PARTY TO MAKE CLAIM UNDER SECTION 15 15A(1)
You may apply in writing to the Commissioner for permission to authorise third parties to make claims under section 15 on your behalf.
15A(2)
An application under subsection (1) must be in the approved form.
15A(3)
If the Commissioner accepts your application:
(a) that acceptance may be subject to such terms and conditions (including any limitations on the kinds of third parties in respect of whom an authorisation may be given) as the Commissioner determines to be appropriate; and
(b) when informing you of that acceptance, the Commissioner must notify those terms and conditions to you.
15A(4)
If the Commissioner rejects your application, the Commissioner must notify you of the rejection and specify the reasons why the application was rejected.
15A(5)
If the Commissioner accepts your application, you may, subject to any terms or conditions to which the acceptance is subject, authorise in writing a third party or third parties:
(a) to make claims under section 15 on your behalf; and
(b) for the purposes of making any such claim - to attach your electronic signature to claims so made.
15A(6)
If a third party makes, or purports to make, a claim on your behalf under such an authority, the claim is to be treated, for all purposes of this Act, as a claim made by you under section 15.
15A(7)
You may, at any time, revoke in writing an authorisation of a third party given under subsection (5).
15A(8)
If you revoke an authorisation:
(a) you must notify the Commissioner, in writing, of the fact of the revocation; and
(b) the revocation only has effect when that notification is received by the Commissioner.
SECTION 16 FURTHER INFORMATION 16(1)
This section applies to you if you have made a claim for a grant or benefit.
16(2)
The Commissioner may, within 28 days after the claim is made, request you to give the Commissioner, within the period specified in the request, further information about the claim.
16(3)
The Commissioner may refuse to consider the claim until you give the Commissioner the information.
SECTION 16A 16A OBLIGATION TO NOTIFY COMMISSIONER OF PAYMENT ETC. OF DRAWBACK, REFUND, REBATE OR REMISSION OF CUSTOMS OR EXCISE DUTY ON CERTAIN FUEL
(Repealed by No 81 of 2015)
This section applies to you if you have made a claim for a grant or benefit in respect of a claim period.
17(2)
The Commissioner must make an assessment of the amount of the grant or benefit to which you are entitled in respect of the claim period.
Note: Under section 5, assessment includes a nil assessment.
SECTION 18 RELIANCE BY COMMISSIONER ON CLAIM 18(1)
If you make a claim for a grant or benefit in respect of a claim period, the Commissioner may, for the purposes of making an assessment, accept (either in whole or in part):
(a) a statement in the claim; and
(b) any other statement otherwise made by you or on your behalf.
18(2)
In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the assessment is taken to have been made, held or formed when the assessment was made.
SECTION 19 COMMISSIONER MUST GIVE YOU NOTICE OF AN ASSESSMENT 19(1)
Except where the assessment is that you are entitled to the full amount of the grant or benefit claimed, the Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
19(2)
The Commissioner may give you the notice electronically if you transmitted the relevant claim to the Commissioner in an electronic format.
19(3)
In all cases, the Commissioner may give you the notice in any other manner or form.
SECTION 20 AMENDMENT OF ASSESSMENT 20(1)
The Commissioner may at any time amend an assessment under this Part.
20(2)
An amended assessment is an assessment for all purposes of this Act.
20(3)
If, as a result of an amended assessment, you are liable to pay an amount to the Commissioner, the amount is taken to have become due and payable at the time that the original assessment was made.
SECTION 21 REQUEST FOR AMENDED ASSESSMENT 21(1)
You may request the Commissioner in the approved form to make an amended assessment.
21(2)
The Commissioner must comply with the request if it is made within:
(a) 2 years after the end of the claim period; or
(b) such further period as the Commissioner allows.
SECTION 22 22 PRODUCTION OF ASSESSMENT IS CONCLUSIVE EVIDENCE
(Repealed by No 2 of 2015)
If you are entitled to a grant or benefit in respect of a claim period:
(a) the grant or benefit is a debt due to you by the Commissioner on behalf of the Commonwealth; and
(b) you may recover the grant or benefit by action in a court of competent jurisdiction.
23(2)
Grant or benefits are payable by the Commonwealth in the manner determined by the Commissioner.
SECTION 24 24 RECOVERY BY SET-OFF
If an entity is liable to pay a scheme debt, the scheme debt may be deducted from one or more grants or benefits that are payable to the entity, and if the scheme debt is so deducted, the grant or benefit is taken to have been paid in full to the entity. SECTION 24A INTEREST ON UNDERPAID GRANTS OR BENEFITS 24A(1)
Interest is payable by the Commissioner to a person in respect of an amount of grant or benefit that becomes payable to the person if: (a) the amount relates to a grant or benefit for a claim period; and (b) the amount is payable as a result of a decision to which this section applies (the review decision ).
24A(2)
The interest is to be calculated for the period (the interest period ): (a) starting on the day on which the original assessment in relation to the grant or benefit was made; and (b) ending on the day on which the amount is paid or applied by the Commissioner.
24A(3)
The following method statement shows how to work out the interest (which is calculated on a daily basis): Calculating the interest payable
Step 1.
Work out the amount that is determined by the review decision to be the amount of the grant or benefit payable in relation to the claim period.
Step 2.
For each day in the interest period, work out the amount of the grant or benefit that had been paid or applied by the Commissioner on or before that day (reduced by any amounts repaid before that day by the person).
Step 3.
For each day in the interest period, subtract the amount worked out in step 2 from the amount worked out in step 1. If the result is negative, it is taken to be nil.
Step 4.
For each day in the interest period, multiply the amount worked out in step 3 by the base interest rate for the day (expressed as a daily rate).
Step 5.
Add all of the amounts worked out under step 4.
24A(4)
In this section:
base interest rate
for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.
decision to which this section applies
means:
(a) a decision under Part IVC of the Taxation Administration Act 1953 upon an objection relating to a grant or benefit; or
(b) a decision of the Administrative Appeals Tribunal in relation to an objection mentioned in paragraph (a); or
(c) a decision of a court in relation to:
(i) an objection mentioned in paragraph (a); or
(ii) a decision of the kind mentioned in paragraph (b).
[ CCH Note: Definition of "decision to which this section applies" will be amended by No 39 of 2024, s 3 and Sch 14 item 62, by substituting "Administrative Review Tribunal" for "Administrative Appeals Tribunal" in para (b), effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
Treasury Note yield rate
(Repealed by No 73 of 2001)
PART 4A - PUBLIC AND PRIVATE RULINGS
(Repealed by No 161 of 2005)
(Repealed by No 161 of 2005)
(Repealed by No 161 of 2005)
(Repealed by No 161 of 2005)
(Repealed by No 161 of 2005)
(Repealed by No 161 of 2005)
Despite the provisions of Part 3 and the entitlement Acts:
(a) you are not entitled to a grant or benefit in respect of a particular claim period unless you comply with the pre-claim record-keeping requirements set out in section 26; and
(b) if you have made a claim for a grant or benefit in respect of a particular claim period - you are not entitled, and are taken never to have been entitled, to the grant or benefit in respect of that claim period unless you have complied with the post-claim record-keeping requirements set out in section 27.
25(2)
If:
(a) you make a claim for a grant or benefit in respect of a claim period; and
(b) you make a statement in the claim to the effect that you undertake to comply with the post-claim record-keeping requirements set out in section 27.
the Commissioner may, for the purposes of making an assessment, assume that you will comply with those requirements. However, if you do not comply with those requirements, the Commissioner may amend your assessment under section 20.
SECTION 26 PRE-CLAIM RECORD-KEEPING REQUIREMENTS 26(1)
This section sets out the pre-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.
26(2)
You must:
(a) keep records that enable you to substantiate your claim for the grant or benefit; and
(b) retain those records until you make the claim.
Note: Section 27 provides that you must continue to retain those records for 5 years after you make the claim.
26(3)
The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
26(4)
You are taken to have met the requirement set out in paragraph (2)(a) if you keep records of a kind, and in a manner, specified in a written determination made by the Commissioner.
Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
SECTION 27 POST-CLAIM RECORD-KEEPING REQUIREMENTS 27(1)
This section sets out the post-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.
27(1A)
(Repealed by No 73 of 2006)
27(1B)
(Repealed by No 73 of 2006)
27(1C)
The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
27(1D)
You must retain the records for the period of 5 years after the claim was made.
27(2)
You must continue to retain, for the period of 5 years after the claim was made, the records that the pre-claim record-keeping requirements set out in section 26 required you to retain.
27(3)
If the Commissioner gives you a written notice telling you to produce records that subsection (2) required you to retain, you must comply with the notice.
27(4)
A notice under subsection (3) must give you 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow you more time to comply with the notice.
27(5)
Despite subsection (2), it is not necessary to continue to retain records:
(a) if the Commissioner tells you that you do not need to retain them; or
(b) for a company that has been finally dissolved.
27(6)
Despite section 8C of the Taxation Administration Act 1953, you do not commit an offence merely by not complying with a notice under subsection (3).
Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
SECTION 27A 27A REQUIREMENT TO NOTIFY COMMISSIONER ABOUT ANY DISQUALIFYING USE ETC. OF ENERGY GRANTS SCHEME FUEL
(Repealed by No 73 of 2006)
(Repealed by No 81 of 2015)
This section applies to you if:
(a) section 26 or 27 requires you to retain a particular record; and
(b) the record is lost or destroyed.
28(2)
If you have a complete copy of the record that is lost or destroyed, it is treated as the original from the time of the loss or destruction.
28(3)
If you do not have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a grant or benefit is not affected by your failing to retain or produce the original record.
28(4)
This section has effect despite anything in section 25, 26 or 27.
PART 6 - DISQUALIFICATION FOR FRAUD SECTION 29 29 DISQUALIFICATION OF CLAIMANT FOR FRAUD
Despite the provisions of Part 3 and the entitlement Acts, if:
(a) you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and
(b) you do so knowing that, or reckless as to whether, the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular; and
(c) the amount of a grant or benefit that would have been payable to you in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to you in respect of that claim period:
you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:
(d) beginning at the start of that claim period; and
(e) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
Note:
Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.
Despite the provisions of Part 3 and the entitlement Acts, if:
(a) an entity makes a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and
(b) the entity does so knowing that, or reckless as to whether, the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular; and
(c) the amount of a grant or benefit that would have been payable to the entity in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to the entity in respect of that claim period; and
(d) you:
(i) aided, abetted, counselled or procured the making of the statement by the entity; or
(ii) were in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the making of the statement by the entity;
you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:
(e) beginning at the start of that claim period; and
(f) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
Note:
Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.
Despite the provisions of Part 3 and the entitlement Acts, a body corporate is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following individuals is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:
(a) a director of the body corporate;
(b) the secretary of the body corporate;
(c) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate. SECTION 32 32 DISQUALIFICATION OF PARTNERSHIP - PARTNER DISQUALIFIED ETC.
Despite the provisions of Part 3 and the entitlement Acts, a partnership is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving the grant or benefit in relation to that time:
(a) a partner;
(b) an individual who:
(i)
(ii) is concerned in, or takes part in, the management of the partnership;
(c) in a case where a partner is a body corporate:
(i) a director of the body corporate; or
(ii) the secretary of the body corporate; or
SECTION 33 33 DISQUALIFICATION OF TRUST - TRUSTEE DISQUALIFIED ETC.
(iii) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
Despite the provisions of Part 3 and the entitlement Acts, a trust is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:
(a) a trustee;
(b) an individual who:
(i) is an employee of the trust; and
(ii) is concerned in, or takes part in, the management of the trust;
(c) in a case where a trustee is a body corporate:
(i) a director of the body corporate; or
(ii) the secretary of the body corporate; or
(iii) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate. PART 7 - CONTRIVED SCHEMES ETC. SECTION 34 CONTRIVED SCHEMES ETC. 34(1)
If:
(a) one or more entities enter into, commence to carry out, or carry out a scheme; and
(b) it would be concluded that the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of enabling a particular act or transaction to be taken into account in determining a grant or benefit entitlement of any entity (whether or not the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and
(c) the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose;
the Commissioner may determine that this Act or an entitlement Act has, and is taken always to have had, effect as if the act or transaction had never happened.
34(2)
A determination under subsection (1) has effect accordingly.
34(3)
In this section:
(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; or
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
PART 8 - GENERAL INTEREST CHARGE (GIC)
For the purposes of this section, a designated scheme debt is:
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under subsection 284-75(1) or (4) in Schedule 1 to the Taxation Administration Act 1953.
35(2)
If an amount of a designated scheme debt that is payable by you remains unpaid after the day by which it must be paid, you are liable to pay the general interest charge ( GIC ) on the unpaid amount.
Note:
Note: The GIC is worked out under Part IIA of the Taxation Administration Act 1953.
35(3)
You are liable to pay the GIC for each day in the period that:
(a) started at the beginning of the day by which the designated scheme debt was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the designated scheme debt;
(ii) GIC on any of the designated scheme debt.
35(4)
This section does not apply to an overpayment debt that is attributable (in whole or in part) to an error made by the Commissioner, where the grant or benefit concerned was received in good faith.
Note: The overpayment debt is recoverable as an administrative overpayment under section 8AAZN of the Taxation Administration Act 1953.
35(5)
This section does not apply to an overpayment debt that is attributable (in whole or in part) to a change in regulations made for the purposes of working out the amount of a grant or benefit.
SECTION 36 36 PENALTY FOR MAKING FALSE STATEMENTS
(Repealed by No 105 of 2000)
(Repealed by No 105 of 2000)
(Repealed by No 105 of 2000)
(Repealed by No 105 of 2000)
(Repealed by No 105 of 2000)
(Repealed by No 105 of 2000)
(Repealed by No 2 of 2015)
42(2)
(Repealed by No 2 of 2015)
42
If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353-10 in Schedule 1 to the Taxation Administration Act 1953:
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.
Note:
Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953.
42(3)
(Repealed by No 2 of 2015)
S 42(3) repealed by No 2 of 2015, s 3 and Sch 2 item 46, effective 1 July 2015. S 42(3) formerly read:
42(3)
The regulations may prescribe scales of expenses to be allowed to persons who are required to attend under this section.
SECTION 43 43 SELF-INCRIMINATION
(Repealed by No 2 of 2015)
(Repealed by No 2 of 2015)
(Repealed by No 2 of 2015)
This section applies to a person who has made a claim for entitlement to a grant or benefit.
45A(2)
The Commissioner may, in writing, require the person to demonstrate to the Commissioner, at a specified time, one or more of the following:
(a) the method used to arrive at the particulars or estimates included in the claim;
(b) the operation of any record keeping or accounting system operated by, or on behalf of, the person and used to arrive at the particulars or estimates included in the claim;
(c) the operation of any process operated by, or on behalf of, the person to manufacture the goods to which the claim relates.
45A(3)
The time specified under subsection (2) must be at least 21 days after the written requirement is given to the person.
45A(4)
If the Commissioner is satisfied that the person has failed to comply with a requirement under subsection (2):
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to:
(i) the claim; or
(ii) any other existing claim, or any new claim, by the person for an entitlement to a grant or benefit;
until the person complies with the requirement.
Note:
A refusal or failure to comply with the requirement is an offence against section 8C of the Taxation Administration Act 1953.
45A(5)
The Commissioner may conduct such testing of the record keeping or accounting system mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the system in arriving at those particulars or estimates.
45A(6)
The Commissioner may conduct such testing of the manufacturing process mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the goods' description in the claim.
SECTION 46 COMMONWEALTH BOUND BY THIS PART 46(1)
This Part binds the Crown in right of the Commonwealth. However, it does not make the Crown liable to be prosecuted for an offence.
46(2)
This section has effect in addition to section 4.
PART 10 - (Repealed by No 68 of 2011)
(Repealed by No 145 of 2010)
(Repealed by No 2 of 2015)
(Repealed by No 2 of 2015)
(Repealed by No 2 of 2015)
This Act and the entitlement Acts apply to a partnership as if the partnership were a person, but it applies with the following changes.
51(2)
Obligations that are imposed under this Act on a partnership are imposed on each partner, but may be discharged by any of the partners.
51(3)
The partners are jointly and severally liable to pay any amount that is payable under this Act by the partnership.
51(4)
Any offence against this Act that is committed by a partnership is taken to have been committed by each partner who:
(a) aided, abetted, counselled or procured the relevant act or omission; or
(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).
51(5)
For the purposes of this Act and the entitlement Acts, a change in the composition of a partnership does not affect the continuity of the partnership.
51(6)
In this section:
this Act
includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act or an entitlement Act.
SECTION 52 TREATMENT OF UNINCORPORATED ASSOCIATIONS 52(1)
This Act and the entitlement Act apply to an unincorporated association or body of persons as if the association or body were a person, but it applies with the following changes.
52(2)
Obligations that would be imposed under this Act on an unincorporated association or body of persons are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.
52(3)
Any offence against this Act that is committed by the association or body is taken to have been committed by each member of its committee of management who:
(a) aided, abetted, counselled or procured the relevant act or omission; or
(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by an act or omission of the entity).
52(4)
In this section:
this Act
includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act or an entitlement Act.
PART 13 - MISCELLANEOUS SECTION 53 REVIEWABLE GRANT OR BENEFIT DECISIONS 53(1)
If you are dissatisfied with a reviewable grant or benefit decision relating to you, you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
53(2)
Each of the following decisions is a reviewable grant or benefit decision:
| Reviewable grant or benefit decisions | ||
| Item | Decision | Provision under which decision is made |
| 1 | refusing an application for registration | section 10 |
| 2 | cancelling registration | section 11 |
| 3 | making an assessment of the amount of a grant or benefit | section 17 |
| 4 | amending an assessment of the amount of a grant or benefit | section 20 |
| 5 | (Repealed by No 73 of 2006) | |
| 6 | (Repealed by No 73 of 2006) |
SECTION 54 54 APPLICATION OF THE CRIMINAL CODE
The Criminal Code applies to all offences against this Act. SECTION 55 55 APPROPRIATION
Grants and benefits must be paid out of the Consolidated Revenue Fund, which is appropriated accordingly. SECTION 56 56 GRANTS AND BENEFITS TO BE TREATED AS SUBSIDIES FOR THE PURPOSES OF SECTION 15-10 OF THE INCOME TAX ASSESSMENT ACT 1997
A grant or benefit is taken to be a subsidy for the purposes of section 15-10 of the Income Tax Assessment Act 1997. SECTION 57 57 ADDRESS FOR SERVICE
(Repealed by No 2 of 2015)
This section applies if:
(a) a document needs to be served on an entity in respect of any proceeding to recover a scheme debt; and
(b) the Commissioner, after making reasonable inquiries, is satisfied that:
(i) the entity is absent from Australia and does not have any agent in Australia on whom the document can be served; or
(ii) the entity cannot be found.
58(2)
The Commissioner may, without the court's leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the entity at any Australian address of the entity (including the entity's Australian place of business or residence) that is last known to the Commissioner.
SECTION 59 59 AUTHORISED OFFICERS
(Repealed by No 2 of 2015)
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.