An Act to provide for grants for use of diesel fuels and alternative fuels in road transport, and for related purposes
Part 1—Preliminary
1 Short title [see Note 1]
This Act may be cited as the Diesel and Alternative Fuels Grants Scheme Act 1999.
2 Commencement [see Note 1]
(1A) Sections 1 and 2 are taken to have commenced on the day on which this Act received the Royal Assent.
(1B) This Act (other than sections 1, 2, 9 and 10) commences immediately after the commencement of section 1 of the Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999.
Note: Sections 9 and 10 are the grants entitlement provisions.
(1) Subject to subsection (2), sections 9 and 10 commence on 1 July 2000.
(2) If, before the day on which sections 9 and 10 would (but for this subsection) commence under subsection (1), vehicle standards have not been determined under section 7 of the Motor Vehicle Standards Act 1989 that:
(a) relate to motor vehicle emission standards; and
(b) adopt the technical requirements, relating to motor vehicle emission standards, of the following:
(i) Regulation 83 of the United Nations Economic Commission for Europe, relating to uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements, incorporating all amendments up to and including the 04 Series of Amendments;
(ii) subject to subsection (3), European Council Directive 98/69/EC, relating to measures to be taken against air pollution by emissions from motor vehicles and amending European Council Directive 70/220/EEC;
(iii) a European Council Directive, made after 1 July 1999, amending European Council Directive 88/77/EEC and relating to measures to be taken against the emission of gaseous and particulate pollutants from diesel engines for use in vehicles; and
(c) come into effect as specified in subsection (4);
sections 9 and 10 do not commence until the day on which those vehicle standards are determined.
(3) Subparagraph (2)(b)(ii) does not apply to the extent that the technical requirements in European Council Directive 98/69/EC relate to the standard commonly known as Euro 4, for emissions from petrol vehicles.
(4) The vehicle standards must come into effect as follows:
(a) in relation to the technical requirements referred to in subparagraph (2)(b)(i):
(i) from 1 January 2002 for light diesel vehicles that are models first produced on or after 1 January 2002; and
(ii) from 1 January 2003 for all light diesel vehicles produced on or after 1 January 2003; and
(iii) from 1 January 2003 for petrol vehicles that are models first produced on or after 1 January 2003; and
Part Part 11 - Diesel and Alternative Fuels Grants Scheme Act 1999 - Access to premises | Zoe
(iv) from 1 January 2004 for all petrol vehicles produced on or after 1 January 2004;
(b) in relation to the technical requirements referred to in subparagraph (2)(b)(ii):
(i) from 1 January 2005 for petrol vehicles that are models first produced on or after 1 January 2005; and
(ii) from 1 January 2006 for all petrol vehicles produced on or after 1 January 2006; and
(iii) from 1 January 2006 for light diesel vehicles that are models first produced on or after 1 January 2006; and
(iv) from 1 January 2007 for all light diesel vehicles produced on or after 1 January 2007;
(c) in relation to the technical requirements referred to in subparagraph (2)(b)(iii) to the extent that they relate to the standard commonly known as Euro 3:
(i) from 1 January 2002 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2002; and
(ii) from 1 January 2003 for medium and heavy diesel vehicles produced on or after 1 January 2003;
(d) in relation to the technical requirements referred to in subparagraph (2)(b)(iii) to the extent that they relate to the standard commonly known as Euro 4:
(i) from 1 January 2006 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2006; and
(ii) from 1 January 2007 for medium and heavy diesel vehicles produced on or after 1 January 2007.
3 States and Territories are bound
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
4 The Energy Grants (Credits) Scheme
(1) The Parliament acknowledges that the Commonwealth intends to replace:
(a) grants under this Act; and
(b) the Diesel Fuel Rebate Scheme under the Customs Act 1901 and the Excise Act 1901;
with an Energy Grants (Credits) Scheme to start on 1 July 2003 or earlier.
(2) The purpose of the Energy Grants (Credits) Scheme will be to provide active encouragement for the move to the use of cleaner fuels by measures additional to those under this Act, while at the same time maintaining entitlements that are equivalent to those under this Act and the Diesel Fuel Rebate Scheme, including for use of alternative fuels.
(3) In the case of diesel fuel, the Commonwealth intends to restrict entitlements available under the Energy Grants (Credits) Scheme to ultra low sulphur diesel from 1 January 2006 when a mandatory standard of 50 parts per million of sulphur will come into effect.
5 Definitions
(1) 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.
alternative fuel means:
(a) compressed natural gas; or
(b) liquefied petroleum gas; or
(c) recycled waste oil; or
(d) ethanol; or
(e) canola oil; or
(f) such other fuel as is specified in the regulations.
amount includes a nil amount.
approved form has the meaning given by section 56.
APS employee includes a person appointed or employed under the Public Service Act 1922.
assessment includes an assessment of a nil amount.
authorised officer means an APS employee who has been authorised by the Commissioner under section 62 for the purposes of the provision in which the expression occurs.
carrying on an enterprise includes doing anything in the course of the commencement or termination of the enterprise.
Commissioner means the Commissioner of Taxation.
Deputy Commissioner means a Deputy Commissioner of Taxation.
diesel fuel has the meaning given by the regulations.
fuel grant means a grant payable under this Act.
electronic signature means an entity’s unique identification in an electronic form that is approved by the Commissioner.
emergency vehicle means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.
enterprise has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999.
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 41(2)(b) or (c) or 50(1)(a).
general interest charge means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953.
goods includes a substance and a tangible thing.
grant period has the meaning given by section 14.
gross vehicle mass, in relation to a vehicle, means:
(a) if the vehicle is not a prime mover—the maximum laden mass specified by the manufacturer of the vehicle in respect of the vehicle (excluding any trailer); or
(b) if the vehicle is a prime mover—the gross combination mass of the vehicle within the meaning of the Interstate Road Transport Regulations 1986.
import into Australia: You import diesel fuel or alternative fuel into Australia if:
(a) you enter the goods for home consumption (within the meaning of the Customs Act 1901); and
(b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.
metropolitan area has the meaning given by section 6.
occupier, in relation to premises, includes a person present at the premises who is in apparent control of the premises.
overpayment debt means:
(a) so much of an amount paid, or purportedly paid, to an entity by way of a fuel grant as represents an overpayment; or
(b) an amount that is repayable as mentioned in subsection 14A(2) or (3) (which deals with advances).
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).
primary production business has the same meaning as in the Income Tax Assessment Act 1997.
prime mover has the meaning given by the Interstate Road Transport Regulations 1986.
public road means:
(a) a road, street or lane (including a road, street or lane forming part of a bridge) that is open to or used by the public; or
(b) a busway or bus lane used for the purposes of public transport.
scheme debt means:
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under Part 7.
trustee includes an executor and an administrator.
type of fuel: each of the following is a type of fuel:
(a) diesel fuel;
(b) each of the kinds of fuel referred to in paragraphs (a) to (e) of the definition of alternative fuel;
(c) each kind of fuel (if any) specified in regulations made for the purposes of paragraph (f) of that definition.
you: if a provision of this 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.
(2) In this Act, a reference to use of fuel in, or in operating, a vehicle includes, in the case of an emergency vehicle, a reference to the use of fuel in, or in operating, any auxiliary equipment:
(a) that is carried on that emergency vehicle; and
(b) that is used for a purpose related to the principal purpose for which the emergency vehicle is used.
6 Metropolitan areas
(1) These are the metropolitan areas:
(a) the Newcastle‑Sydney‑Wollongong metropolitan area;
(b) the Melbourne‑Geelong metropolitan area;
(c) the Sunshine Coast‑Brisbane‑Gold Coast metropolitan area;
(d) the Perth metropolitan area;
(e) the Adelaide metropolitan area;
(f) the Canberra metropolitan area.
(2) The area included in each metropolitan area referred to in subsection (1) is the area specified in the regulations in relation to that metropolitan area.
6A Commissioner has general administration of this Act
The Commissioner has the general administration of this Act.
Part 2—Entitlement to fuel grants
6B Requirement for registration
(1) Despite the other provisions of this Part, you are not entitled to a fuel grant in respect of the use, during a grant period, of diesel fuel or alternative fuel in operating a particular vehicle unless you were registered for entitlement to fuel grants in respect of the vehicle either:
(a) at any time during the grant period; or
(b) when you made a claim for payment of the grant.
(2) For the purposes of subsection (1), if you make a claim in respect of a particular vehicle:
(a) after, or at the same time as, you apply for registration in respect of that vehicle; but
(b) before you are registered in respect of that vehicle;
the claim is taken to have been made immediately after you are registered in respect of that vehicle.
7 Registration for entitlement to fuel grants
(1) On or after 1 March 2000, you may apply for registration for entitlement to fuel grants in respect of a particular vehicle. The application must:
(a) be in the approved form; and
(b) include such information relating to the vehicle as is specified in the regulations.
(2) If you apply in accordance with subsection (1), the Commissioner must register you for entitlement to fuel grants in respect of the vehicle if the Commissioner is satisfied that:
(a) you have an ABN; and
(b) you use, or propose to use, in Australia diesel fuel or alternative fuel in the vehicle for the purposes of an enterprise that you carry on; and
(c) the vehicle has a gross vehicle mass of 4.5 tonnes or more and is registered for use on public roads.
Change of registration details to be notified
(3) If:
(a) you are registered for entitlement to fuel grants in respect of a particular vehicle; and
(b) any of your prescribed registration details change;
you must notify the Commissioner of the change within 28 days after the change happens.
(4) In this section:
prescribed registration details means matters or circumstances specified in the regulations.
8 Refusal to register
(1) If the Commissioner refuses your application for registration, the Commissioner must give you written notice of:
(a) the refusal; and
(b) the reasons for the refusal.
(2) If the Commissioner has not decided your application for registration within 28 days after your application is made, you may, at any time, give the Commissioner written notice that you wish to treat your application as having been refused.
(3) For the purposes of section 55, if you give notice under subsection (2), the Commissioner is taken to have refused your application for registration on the day on which the notice is given.
8A Cancellation of registration
(1) If:
(a) the Commissioner has registered you for entitlement to fuel grants in respect of a particular vehicle; and
(b) you do not make a claim for a fuel grant in respect of that vehicle within a 13 month period beginning on or after the date of commencement of sections 9 and 10;
the Commissioner may cancel that registration.
(2) If:
(a) the Commissioner has registered you for entitlement to fuel grants in respect of a particular vehicle; and
(b) the Commissioner is not satisfied that:
(i) you have an ABN; or
(ii) you use, or propose to use, in Australia diesel fuel or alternative fuel in the vehicle for the purposes of an enterprise that you carry on; or
(iii) the vehicle has a gross vehicle mass of 4.5 tonnes or more and is registered for use on public roads;
the Commissioner may cancel that registration.
(3) The Commissioner must cancel your registration in respect of a particular vehicle if you ask the Commissioner to do so.
(4) This section does not prevent you applying for fresh registration in respect of a particular vehicle.
(5) If the Commissioner cancels your registration in respect of a particular vehicle, the Commissioner must give you written notice of the cancellation.
9 Vehicles of 20 tonnes or more
(1) You are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 20 tonnes or more if you purchased the diesel fuel or alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use the diesel fuel or alternative fuel, in carrying on your enterprise, in operating the vehicle on a public road in Australia.
(3) This section does not apply in relation to the use of diesel fuel or alternative fuel in an emergency vehicle.
10 Vehicles of 4.5 tonnes or more, but less than 20 tonnes—general
(1) You are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, if:
(a) the vehicle is a vehicle for transporting passengers or goods; and
(b) you purchased the diesel fuel or alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use the diesel fuel or alternative fuel, in carrying on your enterprise, in operating the vehicle on a public road in Australia on a journey:
(a) between a point outside the metropolitan areas and another point outside the metropolitan areas; or
(b) between a point outside the metropolitan areas and a point inside a metropolitan area; or
(ba) between a point inside a metropolitan area and a point outside the metropolitan areas; or
(c) between different metropolitan areas.
10AA Vehicles of 4.5 tonnes or more, but less than 20 tonnes—primary producers
(1) If you carry on a primary production business, you are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, if:
(a) the vehicle is a vehicle for transporting passengers or goods; and
(b) you purchased the diesel fuel or alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use the diesel fuel or alternative fuel, in carrying on your primary production business, in operating the vehicle on a public road in Australia.
10AB Vehicles of 4.5 tonnes or more, but less than 20 tonnes—transporting passengers or goods solely for primary producers
(1) If you carry passengers or goods on behalf of a person who carries on a primary production business, you are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, if:
(a) the vehicle is a vehicle for transporting passengers or goods; and
(b) you purchased the diesel fuel or alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use the diesel fuel or alternative fuel, in your enterprise, in operating the vehicle on a public road in Australia where:
(a) the only passengers or goods being carried are being carried on behalf of one or more persons who carries on a primary production business; and
(b) if the passengers or goods had been carried by the person who carries on a primary production business, or by each of those persons, subsection 10AA(2) would have covered the operation of the vehicle.
Subcontractors
(3) For the purposes of this section, you are taken to have carried passengers or goods on behalf of a person if you carry the passengers or goods as a subcontractor of a person contracted by the person to carry the passengers or goods.
10AC Vehicles of 4.5 tonnes or more, but less than 20 tonnes—buses using alternative fuel
(1) You are entitled to a fuel grant for the use of alternative fuel in a bus that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, if you purchased the alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use the alternative fuel, in carrying on your enterprise, in operating the bus on a public road in Australia.
10AD Vehicles of 4.5 tonnes or more—emergency vehicles
(1) You are entitled to a fuel grant for the use of diesel fuel or alternative fuel in an emergency vehicle that has a gross vehicle mass of 4.5 tonnes or more, if you purchased the diesel fuel or alternative fuel, or imported it into Australia.
(2) However, you are only entitled to the grant to the extent that you use the diesel fuel or alternative fuel, in carrying on your enterprise, in operating the emergency vehicle in Australia.
10AE Only one grant for a particular use of fuel
If, apart from this section, you would be entitled to a grant under more than one section in relation to a particular use of diesel fuel or alternative fuel, you are only entitled to a grant under one of those sections. In this case, you may choose which of the sections you are entitled under.
10A What operation of a vehicle constitutes a journey etc.
(1) The Commissioner may, in writing, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right for the purposes of this Act.
(2) The Commissioner may, in writing, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey for the purposes of this Act.
(3) Before making a determination under subsection (1) or (2), the Commissioner must consult:
(a) the Bus Industry Confederation; and
(b) the Australian Trucking Association Ltd; and
(c) the National Farmers Federation; and
(d) such other organisations (if any) as are specified in the regulations.
(4) A determination under subsection (1) or (2) must be an instrument of a legislative character.
(5) A determination under subsection (1) or (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
10B Working out eligible use of fuel
(1) The regulations may prescribe one or more methods of working out (whether by measurement, estimate or any other means):
(a) if subsection 9(1) applies to you in relation to the use in a vehicle of a particular type of fuel during a grant period—the quantity of that fuel used in that vehicle during that grant period in the circumstances mentioned in subsection 9(2); and
(b) if subsection (1) of section 10, 10AA, 10AB, 10AC or 10AD (the applicable section) applies to you in relation to the use in a vehicle of a particular type of fuel during a grant period—the quantity of that fuel used in that vehicle during that grant period in the circumstances mentioned in subsection (2) of the applicable section.
(2) The method or methods prescribed under subsection (1) may differ according to either or both of the following:
(a) the kind of claim that is being made;
(b) the circumstances in which the fuel the subject of the claim was used.
11 Amounts of fuel grants
(1) If you are entitled to a fuel grant in respect of the use, during a grant period, of a particular type of diesel fuel or alternative fuel in operating a particular vehicle, the amount of the fuel grant for the grant period is worked out by multiplying:
(a) the number of litres (or, if the fuel is a gas, the number of cubic metres) of that type of fuel worked out in relation to that period in accordance with a method prescribed by regulations made for the purposes of section 10B; and
(b) the amount per litre ( or, if the fuel is a gas, the amount per cubic metre) that, under the regulations, is the applicable amount in respect of that type of fuel in relation to the last day of the period.
(2) However, the amount cannot exceed the amount payable by you for the diesel fuel or alternative fuel.
(3) If you are entitled to a fuel grant in respect of the use, during a grant period, of more than one type of fuel in operating the vehicle in question, amounts of fuel grants for the grant period are worked out separately in respect of each of those types of fuel.
12 Use of diesel or alternative fuel on or after 1 July 2003
Despite the other provisions of this Part, fuel grants are not payable for use of diesel fuel or alternative fuel on or after 1 July 2003.
13 Overlap with the Diesel Fuel Rebate Scheme
Despite the other provisions of this Part, fuel grants are not payable for use of diesel fuel or alternative fuel if a rebate is payable in respect of the fuel under section 164 of the Customs Act 1901 or section 78A of the Excise Act 1901.
Part 3—Payment of fuel grants
14 Grant periods
(1) You may, subject to any determination by the Commissioner under subsections (2) and (3), make a claim under section 15 for any period (the grant period):
(a) that is specified in the claim; and
(b) that is not covered, or covered in part, by another claim; and
(c) that ends before 1 July 2003.
(2) Despite subsection (1) and subject to subsection (3), the Commissioner may, for the purposes of an application under section 14A for an advance on account of a fuel grant that may become payable to you, determine the grant period in relation to which that application for an advance is made.
(3) The Commissioner may make a determination specifying, either generally or in relation to entities of a kind specified in the determination, either or both of the following:
(a) the minimum amount, or the minimum volume of fuel, in respect of which a claim or an application for an advance may be made;
(b) the minimum period that a claim or the application for an advance must cover.
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.
14B Guidelines for making advances
(1) The Commissioner may, by writing, formulate guidelines to be complied with by him or her in deciding whether to make advances under section 14A.
(2) In deciding whether to make advances under section 14A, the Commissioner must comply with any relevant guidelines under subsection (1).
(3) Guidelines under subsection (1) are disallowable instruments for the purposes of section 46A of the Acts Interpretation Act 1901.
15 Claims for fuel grants
(1) Despite the provisions of Part 2, you are not entitled to a fuel grant in respect of a grant period unless you make a claim for payment of the grant before 1 December 2003.
(2) The claim:
(a) may relate to all the vehicles in respect of which the entity is entitled to a fuel grant in respect of the grant period in question; and
(b) must be in the approved form; and
(ba) must include such information as is specified in the regulations; and
(c) must be signed by you, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains your electronic signature.
(2A) Section 7 does not, by implication, limit subsection (2) of this section.
(3) However, you cannot make more than one claim under this section, in respect of a grant period, relating to use of the same type of fuel.
(3AA) The Commissioner may treat a document that purports to be a second or subsequent claim as if it were a request for an amendment made under section 15EA in the approved form. If the Commissioner does this, the document is to be taken not to be a claim.
(3A) Despite the provisions of Part 2, if you contravene subsection (3) in relation to a particular grant period, you are not entitled, and are taken never to have been entitled, to a fuel grant in respect of that grant period.
15AA Authority for third party to make claim under section 15
(1) You may apply in writing to the Commissioner for permission to authorise third parties to make claims under section 15 on your behalf.
(2) An application under subsection (1):
(a) must be in the approved form; and
(b) must be signed by you, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains your electronic signature.
(3) If the Commissioner accepts your application:
(a) that acceptance may be subject to such terms and conditions (including any limitations on the kinds of third parties in respect of whom an authorisation may be given) as the Commissioner determines to be appropriate; and
(b) when informing you of that acceptance, the Commissioner must notify those terms and conditions to you.
(4) If the Commissioner rejects your application, the Commissioner must notify you of the rejection and specify the reasons why the application was rejected.
(5) If the Commissioner accepts your application, you may, subject to any terms or conditions to which the acceptance is subject, authorise in writing a third party or third parties:
(a) to make claims under section 15 on your behalf; and
(b) for the purposes of making any such claim—to attach your electronic signature to claims so made.
(6) If a third party makes, or purports to make, a claim on your behalf under such an authority, the claim is to be treated, for all purposes of this Act, as a claim made by you under section 15.
(7) You may, at any time, revoke in writing an authorisation of a third party given under subsection (5).
(8) If you revoke an authorisation:
(a) you must notify the Commissioner, in writing, of the fact of that revocation; and
(b) the revocation only has effect when that notification is received by the Commissioner.
15A Further information
(1) This section applies to you if you have made a claim for a fuel grant.
(2) The Commissioner may, within 28 days after the claim is made, request you to give the Commissioner, within the period specified in the request, further information about the claim.
(3) The Commissioner may refuse to consider the claim until you give the Commissioner the information.
15B Assessment
(1) This section applies to you if you have made a claim for a fuel grant in respect of a grant period.
(2) The Commissioner must make an assessment of the amount of the fuel grant to which you are entitled in respect of the grant period.
Note: Under section 5, assessment includes a nil assessment.
15C Reliance by Commissioner on claim
(1) If you make a claim for a fuel grant in respect of a grant period, the Commissioner may, for the purposes of making an assessment, accept (either in whole or in part):
(a) a statement in the claim; and
(b) any other statement otherwise made by you or on your behalf.
(2) In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the assessment is taken to have been made, held or formed when the assessment was made.
15D Commissioner must give notice of an assessment
(1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
(2) The Commissioner may give you the notice electronically if you transmitted the relevant claim to the Commissioner in an electronic format.
15E Amendment of assessment
(1) The Commissioner may at any time amend an assessment under this Part.
(2) An amended assessment is an assessment for all purposes of this Act.
(3) If, as a result of an amended assessment, you are liable to pay an amount to the Commissioner, the amount is taken to have become due and payable at the time that the original assessment was made.
15EA Request for amended assessment
(1) You may request the Commissioner in the approved form to make an amended assessment.
(2) The Commissioner must comply with the request if it is made within:
(a) 2 years after the end of the claim period; or
(b) such further period as the Commissioner allows.
15F Production of assessment is conclusive evidence
The production of a notice of assessment under this Part is conclusive evidence:
(a) that the assessment was properly made; and
(b) except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment—that the amounts and particulars in the assessment are correct.
16 Payment of fuel grants
(1) If you are entitled to a fuel grant in respect of a grant period:
(a) the fuel grant is a debt due to you by the Commissioner on behalf of the Commonwealth; and
(b) you may recover the fuel grant by action in a court of competent jurisdiction.
(2) Fuel grants are payable by the Commonwealth in the manner determined by the Commissioner.
16A Recovery by set‑off
If an entity is liable to pay a scheme debt, the scheme debt may be deducted from one or more fuel grants that are payable to the entity and, if the scheme debt is so deducted, the fuel grant is taken to have been paid in full to the entity.
16B Interest on underpaid grants
(1) Interest is payable by the Commissioner to a person in respect of an amount of grant that becomes payable to the person if:
(a) the amount relates to a grant for a period; and
(b) the amount is payable as a result of a decision to which this section applies (the review decision).
(2) The interest is to be calculated for the period (the interest period):
(a) starting on the day on which the original assessment in relation to the grant was made; and
(b) ending on the day on which the amount is paid or applied by the Commissioner.
(3) The following method statement shows how to work out the interest (which is calculated on a daily basis):
Calculating the interest payable
Step 1. Work out the amount that is determined by the review decision to be the amount of the grant payable in relation to the grant period.
Step 2. For each day in the interest period, work out the amount of the grant that had been paid or applied by the Commissioner on or before that day (reduced by any amounts repaid before that day by the person).
Step 3. For each day in the interest period, subtract the amount worked out in step 2 from the amount worked out in step 1. If the result is negative, it is taken to be nil.
Step 4. For each day in the interest period, multiply the amount worked out in step 3 by the base interest rate for the day (expressed as a daily rate).
Step 5. Add all of the amounts worked out under step 4.
(4) In this section:
base interest rate for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.
decision to which this section applies means:
(a) a decision under Part IVC of the Taxation Administration Act 1953 upon an objection relating to a fuel grant; or
(b) a decision of the Administrative Appeals Tribunal in relation to an objection mentioned in paragraph (a); or
(c) a decision of a court in relation to:
(i) an objection mentioned in paragraph (a); or
(ii) a decision of the kind mentioned in paragraph (b).
Part 4—Record‑keeping requirements
17 No entitlement to fuel grants unless record‑keeping requirements met
(1) Despite the provisions of Part 2:
(a) you are not entitled to a fuel grant in respect of a particular grant period unless you comply with the pre‑claim record‑keeping requirements set out in section 18; and
(b) if you have made a claim for a fuel grant in respect of a particular grant period—you are not entitled, and are taken never to have been entitled, to a fuel grant in respect of that grant period unless you have complied with the post‑claim record‑keeping requirements set out in section 19.
(2) If:
(a) you make a claim for a fuel grant in respect of a grant period; and
(b) you make a statement in the claim to the effect that you undertake to comply with the post‑claim record‑keeping requirements set out in section 19;
the Commissioner may, for the purposes of making an assessment, assume that you will comply with those requirements. However, if you do not comply with those requirements, the Commissioner may amend your assessment under section 15E.
18 Pre‑claim record‑keeping requirements
(1) This section sets out the pre‑claim record‑keeping requirements that apply to you in relation to a fuel grant in respect of a particular grant period.
(2) You must:
(a) keep records that enable you to substantiate your claim for the fuel grant; and
(b) retain those records until you make the claim.
Note: Section 19 provides that you must continue to retain those records for 5 years after you make the claim.
(3) The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
(4) You are taken to have met the requirement set out in paragraph (2)(a) if you keep records of a kind, and in a manner, specified in a written determination made by the Commissioner.
(5) A determination under subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.
Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
19 Post‑claim record‑keeping requirements
(1) This section sets out the post‑claim record‑keeping requirements that apply to you in relation to a fuel grant in respect of a particular grant period.
(2) You must continue to retain, for the period of 5 years after the claim was made, the records that the pre‑claim record‑keeping requirements set out in section 18 required you to retain.
(3) If the Commissioner gives you a written notice telling you to produce records that subsection (2) required you to retain, you must comply with the notice.
(4) A notice under subsection (3) must give you 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow you more time to comply with the notice.
(5) Despite subsection (2), it is not necessary to continue to retain records:
(a) if the Commissioner tells you that you do not need to retain them; or
(b) for a company that has been finally dissolved.
(6) Despite section 8C of the Taxation Administration Act 1953, you do not commit an offence merely by not complying with a notice under subsection (3).
Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
20 Records that are lost or destroyed
(1) This section applies to you if:
(a) section 18 or 19 requires you to retain a particular record; and
(b) the record is lost or destroyed.
(2) If you have a complete copy of the record that is lost or destroyed, it is treated as the original from the time of the loss or destruction.
(3) If you don’t have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a fuel grant is not affected by your failing to retain or produce the original record.
(4) This section has effect despite anything in section 17, 18 or 19.
Part 5—Disqualification for fraud
21 Disqualification of claimant for fraud
Despite the provisions of Part 2, if:
(a) you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act; and
(b) you do so knowing that, or reckless as to whether, the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular; and
(c) the amount of a fuel grant that would have been payable to you in respect of a grant period if the statement was not false exceeds the amount of the fuel grant properly payable to you in respect of that grant period;
you are disqualified, and are taken to have been disqualified, from receiving a fuel grant for any use of diesel fuel or alternative fuel that occurs, or occurred, at any time during:
(d) the period:
(i) beginning at the start of that grant period; and
(ii) ending at the end of 30 June 2003; or
(e) if the Commissioner determines a shorter period in relation to you—that shorter period.
Note: Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.
22 Disqualification for aiding and abetting fraud
Despite the provisions of Part 2, if:
(a) an entity makes a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act; and
(b) the entity does so knowing that, or reckless as to whether, the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular; and
(c) the amount of a fuel grant that would have been payable to the entity in respect of a grant period if the statement was not false exceeds the amount of the fuel grant properly payable to the entity in respect of that grant period; and
(d) you:
(i) aided, abetted, counselled or procured the making of the statement by the entity; or
(ii) were in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the making of the statement by the entity;
you are disqualified, and are taken to have been disqualified, from receiving a fuel grant for any use of diesel fuel or alternative fuel that occurs, or occurred, at any time during:
(e) the period:
(i) beginning at the start of that grant period; and
(ii) ending at the end of 30 June 2003; or
(f) if the Commissioner determines a shorter period in relation to you—that shorter period.
Note: Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.
23 Disqualification of body corporate—executive disqualified etc.
Despite the provisions of Part 2, a body corporate is disqualified, and is taken to have been disqualified, from receiving a fuel grant for the use of diesel fuel or alternative fuel at a particular time if any of the following individuals is disqualified under section 21 or 22 from receiving a fuel grant for the use of diesel fuel or alternative fuel at that time:
(a) a director of the body corporate;
(b) the secretary of the body corporate;
(c) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
24 Disqualification of partnership—partner disqualified etc.
Despite the provisions of Part 2, a partnership is disqualified, and is taken to have been disqualified, from receiving a fuel grant for the use of diesel fuel or alternative fuel at a particular time if any of the following entities is disqualified under section 21 or 22 from receiving a fuel grant for the use of diesel fuel or alternative fuel at that time:
(a) a partner;
(b) an individual who:
(i) is an employee of the partnership; and
(ii) is concerned in, or takes part in, the management of the partnership;
(c) in a case where a partner is a body corporate:
(i) a director of the body corporate;
(ii) the secretary of the body corporate;
(iii) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
25 Disqualification of trust—trustee disqualified etc.
Despite the provisions of Part 2, a trust is disqualified, and is taken to have been disqualified, from receiving a fuel grant for the use of diesel fuel or alternative fuel at a particular time if any of the following entities is disqualified under section 21 or 22 from receiving a fuel grant for the use of diesel fuel or alternative fuel at that time:
(a) a trustee;
(b) an individual who:
(i) is an employee of the trust; and
(ii) is concerned in, or takes part in, the management of the trust;
(c) in a case where a trustee is a body corporate:
(i) a director of the body corporate;
(ii) the secretary of the body corporate;
(iii) a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
Part 6—Contrived schemes etc.
26 Contrived schemes etc.
(1) If:
(a) one or more entities enter into, commence to carry out, or carry out a scheme; and
(b) it would be concluded that the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of enabling:
(i) a particular use of diesel fuel or alternative fuel; or
(ii) a particular journey; or
(iii) a particular operation of a vehicle;
to be taken into account in determining the fuel grant entitlement of any entity (whether or not the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and
(c) the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose;
the Commissioner may determine that this Act has, and is taken always to have had, effect as if:
(d) if subparagraph (b)(i) applies—the use of the diesel fuel or alternative fuel, as the case may be, had never happened; or
(e) if subparagraph (b)(ii) applies—the journey had never happened; or
(f) if subparagraph (b)(iii) applies—the operation had never happened.
(2) A determination under subsection (1) has effect accordingly.
(3) In this section:
scheme means:
(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; and
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
Part 7—Civil penalties
27 Penalty for unpaid scheme debts
(1) For the purposes of this section, a designated scheme debt is:
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under section 28.
(2) If an amount of a designated scheme debt that is payable by you remains unpaid after the day by which it must be paid, you are liable, by way of penalty, to pay the general interest charge on the unpaid amount.
(3) You are liable to pay the charge for each day in the period that:
(a) started at the beginning of the day on which the amount becomes due to be paid; and
(b) finishes at the end of the last day at the end of which any of these remains unpaid:
(i) the unpaid amount;
(ii) general interest charge on the unpaid amount.
(6) For the purposes of this section, the day on which an overpayment debt is due to be paid is worked out using the following table:
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">Day by which overpayment debt is due to be paid</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:213.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">Type of overpayment debt</span></p></td><td style="width:88.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table" style="page-break-after:avoid"><span style="font-weight:bold">Day on which debt</span><span> </span><span style="font-weight:bold">is due to</span><span> </span><span style="font-weight:bold">be paid</span></p></td></tr></thead><tbody><tr><td style="width:20.5pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>1</span></p></td><td style="width:213.2pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>so much of an amount paid, or purportedly paid, to an entity by way of a fuel grant as represents an overpayment</span></p></td><td style="width:88.55pt; border-bottom:0.75pt dotted #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>the day on which the fuel grant was paid</span></p></td></tr><tr><td style="width:20.5pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>2</span></p></td><td style="width:213.2pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>an amount that is repayable as mentioned in subsection 14A(2) or (3) (which deals with advances)</span></p></td><td style="width:88.55pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Table"><span>the day on which the advance concerned was paid</span></p></td></tr></tbody></table>
(7) This section does not apply to an overpayment debt that is attributable (in whole or in part) to an error made by the Commissioner, where the fuel grant concerned was received in good faith.
(8) This section does not apply to an overpayment debt that is attributable (in whole or in part) to a change in regulations made for the purposes of section 11.
Part 9—Information‑gathering powers
41 Commissioner may obtain information and documents
(1) This section applies to a person if the Commissioner has reason to believe that the person:
(a) has information or a document that is relevant to the operation of this Act; or
(b) is capable of giving evidence which the Commissioner has reason to believe is relevant to the operation of this Act.
(2) The Commissioner may, by written notice given to the person, require the person:
(a) to give to the Commissioner, within the period and in the manner and form specified in the notice, any such information; or
(b) to produce to the Commissioner, within the period and in the manner specified in the notice, any such documents; or
(c) to attend before the Commissioner at a time and place specified in the notice to give any such evidence, either orally or in writing, and produce any such documents.
Note: Failing to comply with a notice can be an offence against section 8C of the Taxation Administration Act 1953.
(3) The regulations may prescribe scales of expenses to be allowed to persons who are required to attend under this section.
42 Self‑incrimination
(1) An individual is not excused from giving information or evidence or producing a document under this Part on the ground that the information or evidence or the production of the document might tend to incriminate the individual or expose the individual to a penalty.
(2) However:
(a) giving the information or evidence or producing the document; or
(b) any information, document or thing obtained as a direct or indirect consequence of giving the information or evidence or producing the document;
is not admissible in evidence against the individual in criminal proceedings other than proceedings for an offence against section 8C, 8K or 8N of the Taxation Administration Act 1953, or Division 136 or 137 of the Criminal Code, being an offence that relates to this Part.
43 Copies of documents
The Commissioner may inspect a document produced under this Part and may make and retain copies of, or take and retain extracts from, such a document.
44 Commissioner may retain documents
(1) The Commissioner may take, and retain for as long as is necessary, possession of a document produced under this Part.
(2) The person otherwise entitled to possession of the document is entitled to be supplied, as soon as practicable, with a copy certified by the Commissioner to be a true copy.
(3) The certified copy must be received in all courts and tribunals as evidence as if it were the original.
(4) Until a certified copy is supplied, the Commissioner must, at such times and places as the Commissioner thinks appropriate, permit the person otherwise entitled to possession of the document, or a person authorised by that person, to inspect and make copies of, or take extracts from, the document.
45 Commonwealth bound by this Part
(1) This Part binds the Crown in right of the Commonwealth. However, it does not make the Crown liable to be prosecuted for an offence.
(2) This section has effect in addition to section 3.
Part 10—Protection of confidentiality of information
46 Protection of confidentiality of information
(1) This section restricts what a person (the entrusted person) may do with protected information, or protected documents, that the person has obtained in the course of official employment.
(2) The entrusted person:
(a) must not make a record of protected information; and
(b) must not disclose it to anyone else;
if the recording or disclosure is not in accordance with subsection (3).
Penalty: Imprisonment for 2 years.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(3) It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of this Act;
(b) the recording or disclosure happens in the course of the performance of the duties of the entrusted person’s official employment;
(c) the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to:
(i) the Chief Executive Officer of Customs; or
(ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905; or
(iii) another person for the purpose of that other person carrying out functions under a taxation law; or
(iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law;
(d) the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is to:
(i) the Chief Executive Officer of Customs; or
(ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905; or
(iii) another person for the purpose of that other person carrying out functions under a taxation law.
Note: A defendant bears an evidential burden in relation to a matter in subsection (3)—see subsection 13.3(3) of the Criminal Code.
(4) Subsection (3) does not authorise the disclosure of information to a Minister.
(5) Unless it is necessary for the purposes of this Act, the entrusted person is not to be required:
(a) to produce any protected document to a court; or
(b) to disclose protected information to a court.
(6) In this section:
disclose means divulge or communicate.
official employment means:
(a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or
(b) the exercise of powers or performance of functions under a delegation by the Commissioner.
protected document means any document made or given under, or for the purposes of, this Act.
protected information means information that meets all the following conditions:
(a) it relates to the affairs of a person other than the entrusted person;
(b) it was obtained by the entrusted person, or by any other person, in the course of official employment;
(c) it was disclosed or obtained for the purposes of this Act.
taxation law has the same meaning as in the Taxation Administration Act 1953.
Part 11—Access to premises
47 Access to premises etc.
(1) This section applies to premises if an authorised officer has reason to believe that:
(a) there are on the premises any documents or goods that are relevant to the operation of this Act; or
(b) there is on the premises any other property that is relevant to the operation of this Act.
(2) The authorised officer:
(a) may at all reasonable times enter and remain on those premises; and
(b) is entitled to full and free access at all reasonable times to any such documents, goods or other property on those premises; and
(c) may inspect, examine, make copies of, or take extracts from, any such documents on those premises; and
(d) may inspect, examine, count, measure, weigh, gauge, test or analyse any such goods or other property on those premises and, to that end, take samples.
(3) An authorised officer is not entitled to enter or remain on any premises if, after having been requested by the occupier to produce his or her identity card, the officer fails to comply with that request.
(4) If an authorised officer enters, or proposes to enter, premises under this section, the occupier must provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.
(5) An occupier who contravenes subsection (4) is guilty of an offence punishable on conviction by a fine not exceeding 30 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
48 Identity cards
(1) The Commissioner must issue an identity card to a person who is an authorised officer for the purposes of section 47.
(2) The identity card must be in the form prescribed by the regulations.
(3) The identity card must contain a recent photograph of the authorised officer.
(4) A person is guilty of an offence if:
(a) the person has been issued with an identity card under subsection (1); and
(b) the person ceases to be an authorised officer for the purposes of section 47; and
(c) the person does not immediately return the identity card to the Commissioner.
Penalty: 1 penalty unit.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(5) A person who is an authorised officer for the purposes of section 47 must carry the identity card at all times when exercising the powers or performing the functions of such an authorised officer.
49 Commonwealth bound by this Part
(1) This Part binds the Crown in right of the Commonwealth. However, it does not make the Crown liable to be prosecuted for an offence.
(2) This section has effect in addition to section 3.
Part 12—Power to stop and search vehicles
50 Power to stop and search vehicles
(1) If an authorised officer believes on reasonable grounds that a particular vehicle is a vehicle in respect of which an entity is registered for entitlement to fuel grants, the officer may:
(a) require the driver of the vehicle to do any or all of the following:
(i) stop the vehicle;
(ii) provide the driver’s name and address;
(iii) provide the name and address of the entity that holds that registration;
(iv) provide information about the origins and destinations of any passengers or goods being carried by or in the vehicle;
(v) if the vehicle is on a journey—provide details about the journey;
(vi) for the purposes of verifying the matters referred to in subparagraph (iv) or (v), produce to the officer a consignment note, passenger manifest or other document; and
(b) detain the vehicle for such period as is reasonably necessary to carry out a search or inspection of the vehicle and to take fuel samples from the vehicle.
(2) A person is guilty of an offence if:
(a) the person is subject to a requirement under paragraph (1)(a); and
(b) the person refuses or fails to comply with the requirement to the extent that the person is capable of doing so.
Penalty: 20 penalty units.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(3) Before exercising any powers under subsection (1) (other than the power conferred by subparagraph (1)(a)(i)), an authorised officer must show the driver of the vehicle his or her identity card.
51 Identity cards
(1) The Commissioner must issue an identity card to a person who is an authorised officer for the purposes of section 50.
(2) The identity card must be in the form prescribed by the regulations.
(3) The identity card must contain a recent photograph of the authorised officer.
(4) A person is guilty of an offence if:
(a) the person has been issued with an identity card under subsection (1); and
(b) the person ceases to be an authorised officer for the purposes of section 50; and
(c) the person does not immediately return the identity card to the Commissioner.
Penalty: 1 penalty unit.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
(5) A person who is an authorised officer for the purposes of section 50 must carry the identity card at all times when exercising the powers or performing the functions of such an authorised officer.
52 Self‑incrimination
(1) An individual is not excused from giving information or producing a document under this Part on the ground that the information or the production of the document might tend to incriminate the individual or expose the individual to a penalty.
(2) However:
(a) giving the information or producing the document; or
(b) any information, document or thing obtained as a direct or indirect consequence of giving the information or producing the document;
is not admissible in evidence against the individual in criminal proceedings other than proceedings for:
(c) an offence against subsection 50(2); or
(d) an offence against section 8C, 8K or 8N of the Taxation Administration Act 1953, or Division 136 or 137 of the Criminal Code, being an offence that relates to this Part.
Part 13—Special rules for certain entities
53 Treatment of partners
(1) This Act applies to a partnership as if the partnership were a person, but it applies with the following changes.
(2) Obligations that are imposed under this Act on a partnership are imposed on each partner, but may be discharged by any of the partners.
(3) The partners are jointly and severally liable to pay any amount that is payable under this Act by the partnership.
(4) Any offence against this Act that is committed by a partnership is taken to have been committed by each partner who:
(a) aided, abetted, counselled or procured the relevant act or omission; and
(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).
(5) For the purposes of this Act, a change in the composition of a partnership does not affect the continuity of the partnership.
(6) In this section:
this Act includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act.
54 Treatment of unincorporated associations
(1) This Act applies to an unincorporated association or body of persons as if the association or body were a person, but it applies with the following changes.
(2) Obligations that would be imposed under this Act on an unincorporated association or body of persons are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.
(3) Any offence against this Act that is committed by the association or body is taken to have been committed by each member of its committee of management who:
(a) aided, abetted, counselled or procured the relevant act or omission; and
(b) was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).
(4) In this section:
this Act includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act.
Part 14—Miscellaneous
55 Reviewable fuel grants decisions
(1) If you are dissatisfied with a reviewable fuel grants decision relating to you, you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.
(2) Each of the following decisions is a reviewable fuel grants decision:
(1) A notice, application or other document is in the approved form if:
(a) it is in the form approved in writing by the Commissioner in relation to that kind of notice, application or other document; and
(b) it contains the information that the form requires, and such further information as the Commissioner requires; and
(c) it is given, to the entity to which it is required to be given, in the manner (if any) that the Commissioner requires; and
(d) it is, if required by this Act to be given to the Commissioner, lodged at the place that the Commissioner requires.
(2) The Commissioner may combine in the same approved form more than one notice, application or other document.
57 Application of the Criminal Code
The Criminal Code applies to all offences against this Act.
58 Appropriation
Fuel grants, and advances on account of fuel grants, must be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.
59 Fuel grants to be treated as subsidies for the purposes of section 15‑10 of the Income Tax Assessment Act 1997
A fuel grant is taken to be a subsidy for the purposes of section 15‑10 of the Income Tax Assessment Act 1997.
60 Address for service
(1) An entity’s address for service for the purposes of this Act is:
(a) if the entity is registered in the Australian Business Register—the address shown in the Register as the entity’s address for service; or
(b) if the entity is not registered in that Register—the address last notified by the entity in a claim, application or any other document under this Act; or
(c) any other address that the Commissioner reasonably believes to be the entity’s address for service.
(2) If an entity on whom a notice or other document must be served:
(a) under this Act; or
(b) in proceedings for recovery of a scheme debt;
has notified the Commissioner of an Australian address for service, the Commissioner may serve the notice or document by post to that address.
(3) However, if an entity that has made claims electronically notifies the Commissioner of an address for effecting service by way of electronic transmission, the Commissioner may serve a notice under this Act on the entity by electronic transmission to that address.
61 Service of documents if entity absent from Australia or cannot be found
(1) This section applies if:
(a) a document needs to be served on an entity in respect of any proceeding to recover a scheme debt; and
(b) the Commissioner, after making reasonable inquiries, is satisfied that:
(i) the entity is absent from Australia and does not have any agent in Australia on whom the document can be served; or
(ii) the entity cannot be found.
(2) The Commissioner may, without the court’s leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the entity at any Australian address of the entity (including the entity’s Australian place of business or residence) that is last known to the Commissioner.
62 Authorised officers
The Commissioner may, by writing, authorise an APS employee to be an authorised officer for the purposes of a specified provision or provisions of this Act.
63 Regulations
The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.