PART 1
-
PRELIMINARY
SECTION 5
5
DEFINITIONS
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
.
amount
includes a nil amount.
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(Repealed by No 2 of 2015)
History
Definition of
"
authorised officer
"
repealed by No 2 of 2015, s 3 and Sch 2 item 39, effective 1 July 2015. The definition formerly read:
authorised officer
means an APS employee who has been authorised by the Commissioner under section
59
for the purposes of the provision in which the expression occurs.
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(Repealed by No 81 of 2015)
History
Definition of
"
cleaner fuel
"
repealed by No 81 of 2015, s 3 and Sch 1 item 19, effective 1 July 2015. The definition formerly read:
cleaner fuel
has the same meaning as in the
Energy Grants (Cleaner Fuels) Scheme Act 2004
.
Definition of
"
cleaner fuel
"
inserted by No 42 of 2004, s 3 and Sch 1 item 1, effective 18 September 2003.
Commissioner
means the Commissioner of Taxation.
Deputy Commissioner
(Repealed by No 136 of 2012)
History
Definition of
"
Deputy Commissioner
"
repealed by No 136 of 2012, s 3 and Sch 1 item 106, effective 22 September 2012. The definition formerly read:
Deputy Commissioner
means a Deputy Commissioner of Taxation.
electronic signature
means an entity's unique identification in an electronic form that is approved by the Commissioner.
History
Definition of ``electronic signature'' inserted by No 54 of 2003, s 3 and Sch 1 item 1, effective 1 July 2003.
Act No 54 of 2003, s 3 and Sch 1 item 28 contains the following application provision:
28 Application
(1)
Subject to this item, the amendments made by this Schedule, so far as they relate to:
(a)
applications for registration under section 9 of the
Product Grants and Benefits Administration Act 2000
; or
(b)
claims for grants or benefits under section 15 of that Act;
apply to applications or claims made after the commencement of this Schedule.
Act No 54 of 2003, s 3 and Sch 1 items 29 and 30 contains the following transitional provisions:
29 Transitional
-
registration
29
If:
(a)
an entity was registered as at the end of 30 June 2003 for entitlement to fuel grants under section 7 of the
Diesel and Alternative Fuels Grants Scheme Act 1999
; or
(b)
an entity's name was recorded as at the end of 30 June 2003, in the Generic Payments System administered by the Australian Taxation Office, as a participant in the diesel fuel rebate scheme;
then:
(c)
the entity is taken to have been registered by the Commissioner at the start of 1 July 2003 under section 9 of the
Product Grants and Benefits Administration Act 2000
, as amended by this Schedule, for entitlement to an energy grant; and
(d)
the entity remains registered until the registration is cancelled in accordance with subsection 11(1), (2) or (3) of that Act as so amended.
30 Transitional
-
third party authorisations
(1)
This item applies if, at the end of 30 June 2003:
(a)
an authorisation of a third party to make claims under section 15 of the
Diesel and Alternative Fuels Grants Scheme Act 1999
was in force under section 15AA of that Act as then in force; or
(b)
an authorisation of a third party to make applications under section 164 of the
Customs Act 1901
or section 78A of the
Excise Act 1901
was in force.
(2)
For the purposes of the
Product Grants and Benefits Administration Act 2000
as amended by this Schedule:
(a)
the authorisation has effect as if it were an authorisation of the third party to make claims for energy grants under section 15 of that Act as so amended, that was given at the start of 1 July 2003, under subsection 15A(5) of that Act as so amended; and
(b)
the authorisation has that effect subject to any terms and conditions to which:
(i)
if paragraph (1)(a) of this item applies
-
the acceptance of the application for the authorisation, under section 15AA of the
Diesel and Alternative Fuels Grants Scheme Act 1999
, was subject; or
(ii)
if paragraph (1)(b) of this item applies
-
the acceptance of the application for the authorisation was subject.
Act No 54 of 2003, s 3 and Sch 7 item 1, contains the following additional transitional provision:
Act No 54 of 2003, s 3 and Sch 7 item 1 contains the following additional transitional provision:
Transitional extension of Energy Grants (Credits) Scheme to certain fuel purchased or imported into Australia before 1 July 2003
(1)
Subject to subitem (1A), this item applies if, during the period from the beginning of 1 July 2000 until the end of 30 June 2003, an entity purchased or imported into Australia on-road diesel fuel, on-road alternative fuel or off-road diesel fuel, within the meaning of the
Energy Grants (Credits) Scheme Act 2003
as in force on 1 July 2003 (including as affected by regulations under that Act commencing on that day).
History
Sch 7(1) amended by No 95 of 2004, s 3 and Sch 4 item 1 to 3, by substituting ``Subject to subitem (1A), this
'
'
for ``This
'
'
, ``an entity
'
'
for ``a person
'
'
and inserting ``as in force on 1 July 2003 (including as affected by regulations under that Act commencing on that day)
'
'
at the end, effective 29 June 2004. For transitional provisions, see end of this note.
(1A)
This item does not apply if:
(a)
the on-road alternative fuel is liquefied natural gas or biodiesel; or
(b)
the entity purchased or imported into Australia the off-road diesel fuel before 1 July 2002 for a use mentioned in paragraph 53(4)(a) of the
Energy Grants (Credits) Scheme Act 2003
as in force on 1 July 2003.
History
Sch 7(1A) and (2) substituted for Sch 7(2) by No 95 of 2004, s 3 and Sch 4 item 4, effective 29 June 2004. For transitional provisions, see end of this note.
(2)
The
Energy Grants (Credits) Scheme Act 2003
and regulations under that Act apply to fuel to which this item applies in the same way as they apply to on-road diesel fuel, on-road alternative fuel or off-road diesel fuel purchased or imported into Australia on 1 July 2003.
Note: The effect of subitem (2) will be to create entitlements to energy grants that, subject to subitem (3), can be claimed under section 15 of the
Product Grants and Benefits Administration Act 2000
. However, because of the claim period requirements in that section, a claim will not be able to be made more than 3 years after the actual time of purchase or importation of the fuel concerned.
History
Sch 7(1A) and (2) substituted for Sch 7(2) by No 95 of 2004, s 3 and Sch 4 item 4, effective 29 June 2004. For transitional provisions, see eend of this note. Sch 7(2) formerly read:
(2)
The
Energy Grants (Credits) Scheme Act 2003
applies to such fuel in the same way as it applies to on-road diesel fuel, on-road alternative fuel or off-road diesel fuel purchased or imported into Australia on or after 1 July 2003.
(3)
If, as a result of subitem (2), an entity becomes entitled to an energy grant under the
Energy Grants (Credits) Scheme Act 2003
, the entity is not entitled to make a claim for payment of the grant under section 15 of the
Product Grants and Benefits Administration Act 2000
if:
(a)
the entity has made a claim (other than one that has been withdrawn) in respect of the same fuel under section 15 of the
Diesel and Alternative Fuels Grants Scheme Act 1999
, including in its operation in accordance with item 2 of Schedule 2 to this Act; or
(b)
the entity has made an application (other than one that has been withdrawn) in respect of the same fuel under section 164 of the
Customs Act 1901
, including in its operation in accordance with item 25 of Schedule 3 to this Act; or
(c)
the entity has made an application (other than one that has been withdrawn) in respect of the same fuel under section 78A of the
Excise Act 1901
, including in its operation in accordance with item 18 of Schedule 4 to this Act.
History
Sch 7(3) amended by No 95 of 2004, s 3 and Sch 4 item 5 and 6, by substituting ``an entity
'
'
for ``a person
'
'
and ``the entity
'
'
for ``the person
'
'
(wherever occurring), effective 29 June 2004.
Act No 95 of 2004, s 3 and Sch 4 items 7 and 8, contained the following additional transitional provisions:
7 No entitlements under original version of Schedule
7
To avoid doubt, no entitlement to an energy grant arises under Schedule 7 to the
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
as in force before its amendment by this Schedule.
8 Recouping entitlement to certain energy grants where assessment made before commencement
8(1)
If:
(a)
the amendments made by this Schedule have the effect of reducing (the amount of the reduction being the
recoupment amount
) an entity's entitlement to an energy grant (including to nil); and
(b)
before the time at which this item commenced (the
commencement time
), an assessment was made under section 17 of the
Product Grants and Benefits Administration Act 2000
of the entity's entitlement to the energy grant;
then:
(c)
the Commissioner of Taxation is not entitled to amend the assessment under section 20 of that Act to give effect to the reduction in the entitlement; but
Note: However, the Commissioner is not prevented from amending the assessment for any other purpose.
(d)
the following entitlements of the entity:
(i)
entitlements to grants and benefits within the meaning of the
Product Grants and Benefits Administration Act 2000
that arose before the commencement time, where an assessment was not made before that time under section 17 of that Act of the entity's entitlement to the grant or benefit;
(ii)
entitlements to grants and benefits, within the meaning of that Act, that, disregarding this item, arise at or after the commencement time;
are reduced in accordance with the rules in subitem (2).
8(2)
The rules are:
(a)
the entitlements are reduced, in the order in which they arose or arise, until the total amount of the reduction equals the recoupment amount; and
(b)
if 2 or more entitlements arose or arise at the same time, they are taken for the purposes of paragraph (a) to have arisen or to arise in the order determined by the Commissioner of Taxation.
energy grants scheme fuel
(Repealed by No 73 of 2006)
History
Definition of
"
energy grants scheme fuel
"
repealed by No 73 of 2006, s 3 and Sch 3 item 18, effective 1 July 2012. The definition formerly read:
energy grants scheme fuel
means on-road alternative fuel, within the meaning of the
Energy Grants (Credits) Scheme Act 2003
.
Definition of
"
energy grants scheme fuel
"
amended by
No 73 of 2006
, s 3 and Sch 3 item 24, by substituting
"
on-road alternative fuel
"
for
"
on-road diesel fuel, on-road alternative fuel, or off-road diesel fuel
"
, effective 1 July 2007.
Definition of ``energy grants scheme fuel
'
'
inserted by No 54 of 2003, s 3 and Sch 1 item 2, effective 1 July 2003. For application and transitional provisions, see note under definition of ``electronic signature
'
'
.
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
).
History
Definition of
"
false statement
"
amended by No 2 of 2015, s 3 and Sch 2 item 40, by omitting
"
paragraph 42(2)(b) or (c) of this Act or
"
after
"
a document produced under
"
, effective 1 July 2015.
Definition of
"
false statement
"
amended by No 2 of 2015, s 3 and Sch 2 item 5, by inserting
"
of this Act or paragraph 353-10(1)(b) or (c) in Schedule 1 to the
Taxation Administration Act 1953
)
"
, effective 25 February 2015.
general interest charge
means the charge worked out under Part
IIA
of the
Taxation Administration Act 1953
.
History
Definition of
"
general interest charge
"
amended by No 101 of 2006, s 3 and Sch 2 item 1044, by omitting the reference to a repealed inoperative division, effective 14 September 2006. For application and saving provisions see the
CCH Australian Income Tax Legislation archive
.
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)
History
Definition of
"
occupier
"
repealed by No 2 of 2015, s 3 and Sch 2 item 41(a), effective 1 July 2015. The definition formerly read:
occupier
, in relation to premises, includes a person present at the premises who is in apparent control of the premises.
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)
History
Definition of
"
premises
"
repealed by No 2 of 2015, s 3 and Sch 2 item 41(b), effective 1 July 2015. The definition formerly read:
premises
includes the following:
(a)
a structure, building, aircraft, vehicle or vessel;
(b)
a place (whether enclosed or built on or not);
(c)
a part of a thing referred to in paragraph (a) or (b).
scheme debt
means:
(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.
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