S 16A repealed by No 81 of 2015, s 3 and Sch 1 item 22, effective 1 July 2015. S 16A formerly read:
SECTION 16A OBLIGATION TO NOTIFY COMMISSIONER OF PAYMENT ETC. OF DRAWBACK, REFUND, REBATE OR REMISSION OF CUSTOMS OR EXCISE DUTY ON CERTAIN FUEL
16A(1)
If:
(a)
at any time before you claim entitlement to a cleaner fuel grant, you were paid or given any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the cleaner fuel concerned; or
(b)
at any time before you claim entitlement to such a cleaner fuel grant you applied for any such drawback, refund, rebate or remission and by the time you make the claim:
(i)
you have not been paid or given the drawback, refund, rebate or remission; and
(ii)
you have not withdrawn the application; and
(iii)
you have not been advised that the application has been rejected;
you must, at the time you claim the entitlement, notify the Commissioner of the fact.
History
S 16A(1) amended by
No 73 of 2006
, s 3 and Sch 3 items 28 to 30, by substituting
"
cleaner fuel grant
"
for
"
designated grant
"
and substituting
"
cleaner fuel
"
for
"
grant fuel
"
in para (a) and substituting
"
cleaner fuel grant
"
for
"
designated grant
"
in para (b), effective 1 July 2007.
S 16A(1) amended by No 42 of 2004, s 3 and Sch 1 items 4 to 6, by substituting
"
a designated grant
"
for
"
an energy grant in respect of an off-road credit (within the meaning of the
Energy Grants (Credits) Scheme Act 2003
)
"
and substituting
"
grant
"
for
"
energy grants scheme
"
in para (a) and substituting
"
a designated
"
for
"
an energy
"
in para (b), effective 21 April 2004.
16A(2)
If, at any time after you claim entitlement to a cleaner fuel grant, you are paid or given any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the cleaner fuel concerned, you must, within 21 days after that time, notify the Commissioner of the fact.
Note:
Refusal or failure to notify the Commissioner as required by this section is an offence under section
8C
of the
Taxation Administration Act 1953
.
History
S 16A(2) amended by
No 73 of 2006
, s 3 and Sch 3 items 31 and 32, by substituting
"
cleaner fuel grant
"
for
"
designated grant
"
and substituting
"
cleaner fuel
"
for
"
grant fuel
"
, effective 1 July 2007.
S 16A(2) amended by No 42 of 2004, s 3 and Sch 1 items 7 and 8, by substituting
"
a designated grant
"
for
"
an energy grant in respect of an off-road credit (within the meaning of the
Energy Grants (Credits) Scheme Act 2003
)
"
and substituting
"
grant
"
for
"
energy grants scheme
"
, effective 21 April 2004.
16A(3)
(Repealed by No 73 of 2006)
History
S 16A(3) repealed by
No 73 of 2006
, s 3 and Sch 3 item 33, effective 1 July 2007. S 16A(3) formerly read:
16A(3)
For the purposes of this section, a grant described in an item of the following table is a
designated grant
in relation to the fuel described as a
grant fuel
in that item.
|
Table of corresponding designated grants and grant fuels
|
|
Item
|
Designated grant
|
Grant fuel
|
| 1 |
energy grant in respect of an off-road credit (within the meaning of the Energy Grants (Credits) Scheme Act 2004) |
energy grants scheme fuel |
| 2 |
cleaner fuel grant |
cleaner fuel |
S 16A(3) inserted by No 42 of 2004, s 3 and Sch 1 item 9, effective 21 April 2004.
S 16A inserted by No 54 of 2003, s 3 and Sch 1 item 16, effective 1 July 2003. For application and transitional provisions, see note under definition of
"
electronic signature
"
in s 5.
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