Diesel and Alternative Fuels Grants Scheme Act 1999 (Repealed)

Part 7 - Civil penalties  

27   Penalty for unpaid scheme debts  

(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 section 28.

(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, by way of penalty, to pay the general interest charge on the unpaid amount.

(3)    


You are liable to pay the charge for each day in the period that:


(a) started at the beginning of the day on which the amount becomes due to be paid; and


(b) finishes at the end of the last day at the end of which any of these remains unpaid:


(i) the unpaid amount;

(ii) general interest charge on the unpaid amount.

(4)    



(5)    



(6)    
For the purposes of this section, the day on which an overpayment debt is due to be paid is worked out using the following table:


Day by which overpayment debt is due to be paid
Item Type of overpayment debt Day on which debt is due to be paid
1 so much of an amount paid, or purportedly paid, to an entity by way of a fuel grant as represents an overpayment the day on which the fuel grant was paid
2 an amount that is repayable as mentioned in subsection 14A(2) or (3) (which deals with advances) the day on which the advance concerned was paid


(7)    
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 fuel grant concerned was received in good faith.

(8)    
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 section 11.

(9)    




 

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