14AAdvances on account of fuel grants

14A Advances on account of fuel grants

(1) The Commissioner may, on behalf of the Commonwealth, make an advance on account of a fuel grant that may become payable. (2) If:

(a) you receive an advance on account of a fuel grant that may become payable; and

(b) the amount of the advance is greater than the amount of the fuel grant;

you are liable to repay the amount of the excess to the Commonwealth. (3) If:

(a) you receive an advance on account of a fuel grant that may become payable; and

(b) you do not make a claim for payment of the fuel grant within 28 days after the end of the grant period concerned;

you are liable to repay the amount of the advance to the Commonwealth. (3A) An amount that you are liable to repay under this section is due and payable:

(a) if subsection (2) applies—at the time that you make the claim for the grant in respect of which the advance was made; or

(b) if subsection (3) applies—at the end of the period of 28 days referred to in that subsection.

(4) The Commissioner must not make an advance to an entity unless the entity has requested the Commissioner to make the advance. The amount of the advance must not exceed the amount requested by the entity. (5) A request for an advance may be included in the same document as:

(a) an application for a rebate under section 164 of the Customs Act 1901; or

(b) an application for a rebate under section 78A of the Excise Act 1901.

(6) The Commissioner must not make an advance before the commencement of sections 9 and 10.