S 15(1) amended by No 54 of 2003, s 3 and Sch 1 item 11, by substituting " 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 " for " in respect of a claim period unless you make a claim for payment of the grant or benefit " , effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5.

S 15(2) amended by No 73 of 2006 , s 3 and Sch 3 items 42 and 43, by repealing para (da) and omitting " otherwise - " from para (e), effective 1 July 2013. Para (da) formerly read:

(da) if the claim is for payment of an energy grant in respect of an on-road credit for on-road alternative fuel - must be given to the Commissioner before the earlier of:

(i) 1 July 2011;

(ii) the end of 3 years after the start of the claim period; and

S 15(2) amended by No 73 of 2006 , s 3 and Sch 3 items 13 and 14, by inserting para (da) and inserting " otherwise - " before " must be " in para (e), effective 1 July 2010.

S 15(2) amended by No 73 of 2006 , s 3 and Sch 3 items 25 and 26, by repealing para (db) and omitting " otherwise - " in para (e), effective 1 July 2007. Para (db) formerly read:

(db) if the claim is for payment of an energy grant in respect of an on-road credit for on-road diesel fuel, or an off-road credit for off-road diesel fuel - must be given to the Commissioner before the earlier of:

(i) 1 July 2007; and

(ii) the end of 3 years after the start of the claim period; and

S 15(2) amended by No 73 of 2006 , s 3 and Sch 1 item 6, by repealing former para (da), effective 1 January 2007. Para (da) formerly read:

(da) if the claim is for payment of a fuel sales grant - must be given to the Commissioner before the earlier of:

(i) 1 January 2007; and

(ii) the end of 3 years after the start of the claim period; and

S 15(2) amended by No 73 of 2006 , s 3 and Sch 3 item 6, by inserting para (db), effective 1 July 2006.

S 15(2) amended by No 73 of 2006 , s 3 and Sch 1 items 2 and 3, by inserting para (da) and inserting " otherwise - " before " must be " in para (e), effective 1 July 2006.

S 15(2) amended by No 54 of 2003, s 3 and Sch 1 items 12 and 13, by substituting " may " for " must " in para (a) and substituting " 3 years after the start " for " 2 years after the end " in para (e), effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5.

S 15(2A) repealed by No 73 of 2006 , s 3 and Sch 3 item 44, effective 1 July 2013. S 15(2A) formerly read:

15(2A)
Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003 , you are not entitled to an energy grant for an on-road credit for on-road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that takes into account a decreasing fuel tax adjustment that relates to the fuel.

S 15(2A) amended by No 39 of 2012, s 3 and Sch 1 item 188, by omitting " that includes a net fuel amount " after " Fuel Tax Act 2006 " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

S 15(2A) inserted by No 73 of 2006, s 3 and Sch 3 item 15, effective 1 July 2010.

Former s 15(2A) repealed by No 73 of 2006 , s 3 and Sch 3 item 27, effective 1 July 2007. S 15(2A) formerly read:

15(2A)
Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003 , you are not entitled to an energy grant for:

(a) an on-road credit for on-road diesel fuel; or

(b) an off-road credit for off-road diesel fuel;

if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.

S 15(2A) inserted by No 73 of 2006 , s 3 and Sch 3 item 7, effective 1 July 2006.

S 15(4) repealed by No 73 of 2006 , s 3 and Sch 3 item 44, effective 1 July 2013. S 15(4) formerly read:

15(4)
In this section:

decreasing fuel tax adjustment
has the meaning given by section 110-5 of the Fuel Tax Act 2006 .

net fuel amount
(Repealed by No 39 of 2012)

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History

Definition of " net fuel amount " amended by No 39 of 2012, s 3 and Sch 1 item 189, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

The definition formerly read:

net fuel amount
has the meaning given by section 110-5 of the Fuel Tax Act 2006 .

on-road alternative fuel
has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003 .

on-road credit
means an on-road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003 .

S 15(4) inserted by No 73 of 2006 , s 3 and Sch 3 item 16, effective 1 July 2010.

S 15(4) repealed by No 73 of 2006 , s 3 and Sch 3 item 27, effective 1 July 2007. S 15(4) formerly read:

15(4)
In this section:

decreasing fuel tax adjustment
has the meaning given by section 110-5 of the Fuel Tax Act 2006 .

net fuel amount
has the meaning given by section 110-5 of the Fuel Tax Act 2006 .

off-road credit
means an off-road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003 .

off-road diesel fuel
has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003 .

on-road credit
means an on-road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003 .

on-road diesel fuel
has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003 .

S 15(4) inserted by No 73 of 2006 , s 3 and Sch 3 item 8, effective 1 July 2006.

S 15(4) repealed by No 54 of 2003, s 3 and Sch 1 item 14, effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5. S 15(4) formerly read:

15(4)
However, you cannot make more than one claim for a particular grant or benefit under this section in respect of a claim period.

Note: You may request the Commissioner to amend an assessment (see section 21 ).

S 15(5) repealed by No 54 of 2003, s 3 and Sch 1 item 14, effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5. S 15(5) formerly read:

15(5)
Despite the provisions of Part 3 and the entitlement Acts, if you contravene subsection (4) in relation to 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.

S 15(6) repealed by No 54 of 2003, s 3 and Sch 1 item 14, effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5. S 15(6) formerly read:

15(6)
In this section:

electronic signature
means an entity ' s unique identification in an electronic form that is approved by the Commissioner.