Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 (54 of 2003) as amended

Schedule 1   Amendment of the Product Grants and Benefits Administration Act 2000

20   After Part 4

Insert:

Part 4A - Public and private rulings

24B Effect of public ruling on grants or benefits

(1) Expressions used in this section have the same meanings as in Part IVAAA of the Taxation Administration Act 1953.

(2) Subject to section 24D, if:

(a) there is a public ruling on the way in which a product grant or benefit law applies to you in relation to an arrangement (the ruled way ); and

(b) that law applies to you in relation to that arrangement in a different way; and

(c) the amount of a grant or benefit under an assessment in relation to you would (apart from this section and section 24D) be less than what it would have been if that law applied in the ruled way;

the assessment and amount of the grant or benefit must be what they would be if that law applied in the ruled way.

24C Effect of private ruling on grants or benefits

(1) Expressions used in this section have the same meanings as in Part IVAA of the Taxation Administration Act 1953.

(2) Subject to section 24D, if:

(a) there is a private ruling on the way in which a product grant or benefit law applies to you in respect of a claim period in relation to an arrangement (the ruled way ); and

(b) that law applies to you in respect of that period in relation to that arrangement in a different way; and

(c) the amount of the grant or benefit under an assessment in relation to you would (apart from this section and section 24D) be less than what it would have been if that law applied in the ruled way;

the grant or benefit must be what they would be if that law applied in the ruled way.

24D Assessment of grants or benefits if public or private rulings conflict

(1) In this section:

ruling means:

(a) a public ruling; or

(b) a private ruling.

(2) Expressions used in this section have the same meanings as in section 24B or 24C.

(3) If:

(a) there are rulings of different ways in which the same product grant or benefit law applies to you in relation to the same arrangement; and

(b) apart from this section, because of there being those different ways, there are conflicting requirements under section 24B or 24C, or both, of what the assessment and amount of the grant or benefit in relation to you are to be;

the assessment and amount of the grant or benefit must be what they would be if that law so applied in whichever of those ways would result in the highest amount of grant or benefit.

24E Final Tribunal decision about private ruling conclusive

(1) In this section:

arrangement , private ruling and product grant or benefit law have the same meanings as in Part IVAA of the Taxation Administration Act 1953.

objection decision and taxation objection have the same meanings as in Part IVC of the Taxation Administration Act 1953.

(2) If:

(a) on the review of an objection decision about a taxation objection against a private ruling, the Tribunal decides that a product grant or benefit law would apply to you in a particular way in respect of a claim period in relation to an arrangement; and

(b) that decision becomes final;

then, for the purposes of this Act, that law applies to you in that way in respect of that period in relation to that arrangement.

(3) Subsection (2) applies in spite of any order or decision of a court, or any other decision of the Tribunal, about any application of that law.

(4) For the purposes of subsection (2), if there is no appeal against the Tribunal's decision when the period for lodging an appeal ends, the decision becomes final at the end of the period.

24F Final court order about private ruling conclusive

(1) In this section:

arrangement , private ruling and product grant or benefit law have the same meanings as in Part IVAA of the Taxation Administration Act 1953.

objection decision and taxation objection have the same meanings as in Part IVC of the Taxation Administration Act 1953.

(2) If:

(a) on an appeal against:

(i) an objection decision about a taxation objection against a private ruling; or

(ii) a decision of the Tribunal on the review of such an objection decision;

a court orders that a product grant or benefit law would apply to you in a particular way in respect of a claim period in relation to an arrangement; and

(b) that order becomes final;

then, for the purposes of this Act, that law applies to you in that way in respect of that period in relation to that arrangement.

(3) Subsection (2) applies despite any other order or decision of a court about any application of that law.

(4) For the purposes of subsection (2):

(a) if the order is made by the Federal Court constituted by a single judge and there is no appeal against the order when the period for lodging an appeal ends - the order becomes final at the end of the period; and

(b) if the order is made by the Full Court of the Federal Court and there is no application for special leave to appeal to the High Court against the order when the period of 30 days after the order is made ends - the order becomes final at the end of the period.

24G Final court order about Commissioner discretion

(1) Expressions used in this section have the same meanings as in section 24F.

(2) For the purposes of this section, the Commissioner exercises a discretion if the Commissioner acts as described in section 14ZAD of the Taxation Administration Act 1953.

(3) If:

(a) a private ruling rules that a discretion of the Commissioner under the product grant or benefit law which the ruling is about would be exercised in a particular way; and

(b) on an appeal against:

(i) an objection decision about a taxation objection against that ruling; or

(ii) a decision of the Tribunal on the review of such an objection decision;

a court orders that it would be in accordance with law for the Commissioner to exercise that discretion in that way in relation to the law, person, year and arrangement that the ruling is about (the rule matters ); and

(c) that order becomes final;

then, for the purposes of this Act, if the Commissioner exercises that discretion in that way in relation to the rule matters, the discretion is exercised in accordance with law.

(4) For the purposes of subsection (3), an order becomes final if it would become final for the purposes of subsection 24F(2).

(5) Subsection (3) applies despite any other order or decision of a court about the exercise of a discretion.