Product Grants and Benefits Administration Act 2000
In ForceCTH
Jurisdiction
Commonwealth
Act Number
61 of 2000
Collection
act
Plain English Summary
6/10 complexity
This Act creates a central administrative framework putting the Commissioner of Taxation in charge of Commonwealth grants and benefits (notably the product‑stewardship (oil) benefit), setting rules for registration, claims, advances, record‑keeping, verification and recovery.
It mainly affects entities claiming those grants: they must register, meet strict claim and record rules, may receive repayable advances, and face penalties, interest and disqualification risk—shifting compliance costs and repayment risk onto claimants while giving the Commissioner broad discretion.
This Act establishes a framework for the administration by the Commissioner of Taxation of a small set of grants and benefits, principally the "product stewardship (oil) benefits" listed in section 8. It designates the Commissioner as the administrator (s 7), makes payments due to claimants into a debt owed by the Commissioner on behalf of the Commonwealth (s 23(1)), and sets out registration, claiming, assessment, record‑keeping, recovery and enforcement rules for the scheme (Parts 3-9, Part 12 and Part 13). The Act also imports a range of existing taxation law machinery by reference: the Taxation Administration Act 1953 is applied to the Act for purposes such as confidentiality, general interest charge (GIC) calculation, objection and review procedures and criminal offences (see s 7, s 24A(4), s 53, s 54 and the notes within the text).
Mechanically, the Act does the following:
Identifies the covered grants and the entitlement Act(s) under which they arise (the table in s 8, which lists "product stewardship (oil) benefits" under the Product Stewardship (Oil) Act 2000).
Gives the Commissioner the power to register entities for entitlement (s 9), refuse or cancel registration (ss 10-11), and determine claim period parameters (s 12).
Prescribes claim requirements (s 15), permits advances (s 13) subject to guidelines (s 14) and sets time limits for claims (s 15(2)(e)).
Sets mandatory pre‑ and post‑claim record‑keeping obligations, including a five‑year post‑claim retention rule (ss 25-28), and gives the Commissioner information‑gathering powers and rights to require demonstrations or testing of systems and processes (ss 42, 45A).
Provides recovery mechanisms against overpayments and penalties, including automatic set‑off of scheme debts against future grants (s 24) and application of the GIC for unpaid scheme debts (s 35).
Current sections
Direct links to the current provisions in Product Grants and Benefits Administration Act 2000.
58
Part 1
Preliminary
Part 1—Preliminary
1
Short title
1 Short title
This Act may be cited as the Product Grants and Benefits Administration Act 2000.
2
Commencement
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3
Object
3 Object
The object of this Act is to provide a scheme for the administration of a number of grants and benefits that are administered by the Commissioner of Taxation.
3A
Extension to external Territories
3A Extension to external Territories
This Act, to the extent that it applies in relation to product stewardship (oil) benefits, extends to all the external Territories.
4
States and Territories are bound
4 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.
5
Definitions
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.
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.
Commissioner means the Commissioner of Taxation.
electronic signature means an entity’s unique identification in an electronic form that is approved by the Commissioner.
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).
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
goods includes a substance and a tangible thing.
grant means a grant that is covered by this Act that is known as a grant.
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).
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.
7
Commissioner has general administration of this Act
7 Commissioner has general administration of this Act
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law. This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
Part 2
Grants and benefits covered by Act
Part 2—Grants and benefits covered by Act
8
Grants and benefits covered by Act
8 Grants and benefits covered by Act
The following table sets out the grants and benefits that are covered by this Act and the Acts (the entitlement Acts) under which those grants and benefits are payable:
Registration for entitlement to grants or benefits
9 Registration for entitlement to grants or benefits
(1) On or after the commencement of this section, you may apply for registration for entitlement to a specific grant or benefit. The application must, subject to subsection (1A), be in the approved form and include such information as is specified in the regulations.
Telephone signature not required
(1A) If the application is given by telephone, it need not contain a telephone signature (within the meaning of section 995‑1 of the Income Tax Assessment Act 1997).
Note: The definition of approved form in section 5 of this Act would otherwise have the effect that the requirement for a telephone signature, in subsection 388‑75(4) in Schedule 1 to the Taxation Administration Act 1953, would apply.
General requirements
(2) If you apply in accordance with subsection (1), the Commissioner must register you for entitlement to the grant or benefit if the Commissioner is satisfied that:
(a) you satisfy any specific requirements set out in this section in relation to registration for that grant or benefit; and
(b) you satisfy any prescribed conditions; and
(c) if paragraph (d) does not apply—you have an ABN; and
(d) if you do not have an ABN and are not entitled to have an ABN—you have provided evidence, of a kind determined by the Commissioner, of your identity and address.
Specific requirement for product stewardship (oil) benefits
(3A) The specific requirement in relation to registration for the product stewardship (oil) benefits is that the Commissioner is satisfied that you:
(a) except in relation to registration for entitlement only for product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—are licensed to manufacture excisable goods under Part IV of the Excise Act 1901; and
(b) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy any regulations made under this paragraph in relation to:
(i) compliance with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises; and
(ii) the signing of any prescribed Code of Practice relating to recycled oils; and
(iii) compliance with any such prescribed Code of Practice; and
(ba) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy the following conditions:
(i) you comply with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises;
(ii) the Commissioner has not been informed by a Department, agency or authority of the Commonwealth, a State or a Territory that is responsible for the administration of any such legislation that you do not comply with the legislation; and
(c) satisfy any prescribed conditions.
10
Refusal to register
10 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 53, 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.
11
Cancellation of registration
11 Cancellation of registration
(1) If:
(a) the Commissioner has registered you for entitlement to a grant or benefit; and
(b) you do not make a claim for that grant or benefit within any 13 month period beginning on or after the later of the day on which you are registered and 1 July 2000;
the Commissioner may cancel that registration.
(2) If:
(a) the Commissioner registers you for entitlement to a grant or benefit; and
(b) after doing so, the Commissioner becomes satisfied that:
(i) you did not, at the time you were registered, satisfy one or more of the requirements in section 9 for registration for entitlement to that grant or benefit; or
(ii) you have ceased to satisfy one or more of those requirements;
the Commissioner may cancel that registration with effect from the time it took place or the time you ceased to satisfy the one or more requirements, as the case requires.
(3) The Commissioner must cancel your registration if you ask the Commissioner to do so.
(4) This section does not prevent you applying for fresh registration.
(5) If the Commissioner cancels your registration, the Commissioner must give you written notice of the cancellation.
Part 4
Payment of grants and benefits
Part 4—Payment of grants and benefits
12
Claim periods
12 Claim periods
(1) You may, subject to any determination by the Commissioner under subsection (2), make a claim under section 15 for any period (the claim period) that is specified in the claim.
(2) The Commissioner may, in writing, determine any one or more of the matters set out in subsection (3) in relation to:
(a) claims for all grants or benefits; or
(b) claims for particular grants or benefits; or
(c) claims by particular kinds of entities; or
(d) any combination of the above.
(3) The matters are:
(a) the minimum period that may be covered by a claim;
(b) the maximum period that may be covered by a claim;
(c) the minimum amount of money in respect of which a claim may be made;
(d) the minimum volume or quantity of goods in respect of which a claim may be made;
(e) any other requirement to be complied with in making a claim.
13
Advances on account of grants or benefits
13 Advances on account of grants or benefits
(1) The Commissioner may, on behalf of the Commonwealth, make an advance on account of a grant or benefit that may become payable.
(2) If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) the amount of the advance is greater than the amount of the grant or benefit;
you are liable to repay the amount of the excess to the Commonwealth.
(3) If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) you do not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned;
you are liable to repay the amount of the advance to the Commonwealth.
(4) 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 or benefit 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.
(5) 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.
14
Guidelines for making advances
14 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 13.
(1A) Without limiting subsection (1), guidelines under that subsection may provide that the Commissioner is not to make any advances at all in respect of payments of grants or benefits described in one or more specified items, or all of the items, in the table in section 8.
(2) In deciding whether to make advances under section 13, the Commissioner must comply with any relevant guidelines under subsection (1).
15
Claims for grants or benefits
15 Claims for grants or benefits
(1) Despite the provisions of Part 3 and the entitlement Acts, you are not entitled to a grant or benefit unless you make a claim for payment of the grant or benefit in respect of a claim period during which the entitlement (ignoring this subsection) arose.
(2) The claim:
(a) may relate to all the goods in respect of which you are entitled to a grant or benefit for the claim period in question; and
(b) must be in the approved form; and
(c) must include such information as is specified in the regulations; and
(d) 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; and
(e) must be given to the Commissioner before the end of 3 years after the start of the claim period.
(3) Section 9 does not, by implication, limit subsection (2) of this section.
15A
Authority for third party to make claim under section 15
15A 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) must be in the approved form.
(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 the revocation; and
(b) the revocation only has effect when that notification is received by the Commissioner.
16
Further information
16 Further information
(1) This section applies to you if you have made a claim for a grant or benefit.
(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.
17
Assessment
17 Assessment
(1) This section applies to you if you have made a claim for a grant or benefit in respect of a claim period.
(2) The Commissioner must make an assessment of the amount of the grant or benefit to which you are entitled in respect of the claim period.
Note: Under section 5, assessment includes a nil assessment.
18
Reliance by Commissioner on claim
18 Reliance by Commissioner on claim
(1) If you make a claim for a grant or benefit in respect of a claim 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.
19
Commissioner must give you notice of an assessment
19 Commissioner must give you notice of an assessment
(1) Except where the assessment is that you are entitled to the full amount of the grant or benefit claimed, 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.
(3) In all cases, the Commissioner may give you the notice in any other manner or form.
20
Amendment of assessment
20 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.
21
Request for amended assessment
21 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.
23
Payment of grants or benefits
23 Payment of grants or benefits
(1) If you are entitled to a grant or benefit in respect of a claim period:
(a) the grant or benefit is a debt due to you by the Commissioner on behalf of the Commonwealth; and
(b) you may recover the grant or benefit by action in a court of competent jurisdiction.
(2) Grant or benefits are payable by the Commonwealth in the manner determined by the Commissioner.
24
Recovery by set‑off
24 Recovery by set‑off
If an entity is liable to pay a scheme debt, the scheme debt may be deducted from one or more grants or benefits that are payable to the entity, and if the scheme debt is so deducted, the grant or benefit is taken to have been paid in full to the entity.
24A
Interest on underpaid grants or benefits
24A Interest on underpaid grants or benefits
(1) Interest is payable by the Commissioner to a person in respect of an amount of grant or benefit that becomes payable to the person if:
(a) the amount relates to a grant or benefit for a claim 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 or benefit 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 or benefit payable in relation to the claim period.
Step 2. For each day in the interest period, work out the amount of the grant or benefit 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 grant or benefit; or
(b) a decision of the Administrative Review 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 5
Record‑keeping requirements etc.
Part 5—Record‑keeping requirements etc.
25
No entitlement to grants or benefits unless record‑keeping requirements met
25 No entitlement to grants or benefits unless record‑keeping requirements met
(1) Despite the provisions of Part 3 and the entitlement Acts:
(a) you are not entitled to a grant or benefit in respect of a particular claim period unless you comply with the pre‑claim record‑keeping requirements set out in section 26; and
(b) if you have made a claim for a grant or benefit in respect of a particular claim period—you are not entitled, and are taken never to have been entitled, to the grant or benefit in respect of that claim period unless you have complied with the post‑claim record‑keeping requirements set out in section 27.
(2) If:
(a) you make a claim for a grant or benefit in respect of a claim 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 27;
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 20.
26
Pre‑claim record‑keeping requirements
26 Pre‑claim record‑keeping requirements
(1) This section sets out the pre‑claim record‑keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.
(2) You must:
(a) keep records that enable you to substantiate your claim for the grant or benefit; and
(b) retain those records until you make the claim.
Note: Section 27 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.
Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
27
Post‑claim record‑keeping requirements
27 Post‑claim record‑keeping requirements
(1) This section sets out the post‑claim record‑keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.
(1C) The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
(1D) You must retain the records for the period of 5 years after the claim was made.
(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 26 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.
28
Records that are lost or destroyed
28 Records that are lost or destroyed
(1) This section applies to you if:
(a) section 26 or 27 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 do not have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a grant or benefit is not affected by your failing to retain or produce the original record.
(4) This section has effect despite anything in section 25, 26 or 27.
Part 6
Disqualification for fraud
Part 6—Disqualification for fraud
29
Disqualification of claimant for fraud
29 Disqualification of claimant for fraud
Despite the provisions of Part 3 and the entitlement Acts, if:
(a) you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement 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 grant or benefit that would have been payable to you in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to you in respect of that claim period;
you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:
(d) beginning at the start of that claim period; and
(e) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
Note: Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.
30
Disqualification for aiding and abetting etc. fraud
30 Disqualification for aiding and abetting etc. fraud
Despite the provisions of Part 3 and the entitlement Acts, 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 or an entitlement 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 grant or benefit that would have been payable to the entity in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to the entity in respect of that claim 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 that grant or benefit in relation to the period:
(e) beginning at the start of that claim period; and
(f) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
Note: Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.
31
Disqualification of body corporate—executive disqualified etc.
31 Disqualification of body corporate—executive disqualified etc.
Despite the provisions of Part 3 and the entitlement Acts, a body corporate is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following individuals is disqualified under section 29 or 30 from receiving that grant or benefit in relation to 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.
32
Disqualification of partnership—partner disqualified etc.
32 Disqualification of partnership—partner disqualified etc.
Despite the provisions of Part 3 and the entitlement Acts, a partnership is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving that grant or benefit in relation to 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; or
(ii) the secretary of the body corporate; or
(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.
33
Disqualification of trust—trustee disqualified etc.
33 Disqualification of trust—trustee disqualified etc.
Despite the provisions of Part 3 and the entitlement Acts, a trust is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving that grant or benefit in relation to 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; or
(ii) the secretary of the body corporate; or
(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 7
Contrived schemes etc.
Part 7—Contrived schemes etc.
34
Contrived schemes etc.
34 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 a particular act or transaction to be taken into account in determining a grant or benefit 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 or an entitlement Act has, and is taken always to have had, effect as if the act or transaction 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; or
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
Part 8
General Interest Charge (GIC)
Part 8—General Interest Charge (GIC)
35
General interest charge on unpaid scheme debts
35 General interest charge on 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 subsection 284‑75(1) or (4) in Schedule 1 to the Taxation Administration Act 1953.
(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 to pay the general interest charge (GIC) on the unpaid amount.
Note: The GIC is worked out under Part IIA of the Taxation Administration Act 1953.
(3) You are liable to pay the GIC for each day in the period that:
(a) started at the beginning of the day by which the designated scheme debt was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the designated scheme debt;
(ii) GIC on any of the designated scheme debt.
(4) 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 grant or benefit concerned was received in good faith.
Note: The overpayment debt is recoverable as an administrative overpayment under section 8AAZN of the Taxation Administration Act 1953.
(5) 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 working out the amount of a grant or benefit.
Part 9
Information‑gathering powers
Part 9—Information‑gathering powers
42
Commissioner may obtain information and documents
42 Commissioner may obtain information and documents
If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353‑10 in Schedule 1 to the Taxation Administration Act 1953:
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.
Note: Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953.
45A
Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc.
45A Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc.
(1) This section applies to a person who has made a claim for entitlement to a grant or benefit.
(2) The Commissioner may, in writing, require the person to demonstrate to the Commissioner, at a specified time, one or more of the following:
(a) the method used to arrive at the particulars or estimates included in the claim;
(b) the operation of any record keeping or accounting system operated by, or on behalf of, the person and used to arrive at the particulars or estimates included in the claim;
(c) the operation of any process operated by, or on behalf of, the person to manufacture the goods to which the claim relates.
(3) The time specified under subsection (2) must be at least 21 days after the written requirement is given to the person.
(4) If the Commissioner is satisfied that the person has failed to comply with a requirement under subsection (2):
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to:
(i) the claim; or
(ii) any other existing claim, or any new claim, by the person for an entitlement to a grant or benefit;
until the person complies with the requirement.
Note: A refusal or failure to comply with the requirement is an offence against section 8C of the Taxation Administration Act 1953.
(5) The Commissioner may conduct such testing of the record keeping or accounting system mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the system in arriving at those particulars or estimates.
(6) The Commissioner may conduct such testing of the manufacturing process mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the goods’ description in the claim.
46
Commonwealth bound by this Part
46 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 4.
Part 12
Special rules for certain entities
Part 12—Special rules for certain entities
51
Treatment of partners
51 Treatment of partners
(1) This Act and the entitlement Acts apply 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; or
(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 and the entitlement Acts, 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 or an entitlement Act.
52
Treatment of unincorporated associations
52 Treatment of unincorporated associations
(1) This Act and the entitlement Acts apply 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; or
(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 or an entitlement Act.
Part 13
Miscellaneous
Part 13—Miscellaneous
53
Reviewable grant or benefit decisions
53 Reviewable grant or benefit decisions
(1) If you are dissatisfied with a reviewable grant or benefit 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 grant or benefit decision:
The Criminal Code applies to all offences against this Act.
55
Appropriation
55 Appropriation
Grants and benefits must be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.
56
Grants and benefits to be treated as subsidies for the purposes of section 15‑10 of the Income Tax Assessment Act 1997
56 Grants and benefits to be treated as subsidies for the purposes of section 15‑10 of the Income Tax Assessment Act 1997
A grant or benefit is taken to be a subsidy for the purposes of section 15‑10 of the Income Tax Assessment Act 1997.
58
Service of documents if entity absent from Australia or cannot be found
58 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.
60
Regulations
60 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.
Source text: opening excerpt
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Part 1 Preliminary
Part 1—Preliminary
1 Short title
1 Short title
This Act may be cited as the Product Grants and Benefits Administration Act 2000.
2 Commencement
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Object
3 Object
The object of this Act is to provide a scheme for the administration of a number of grants and benefits that are administered by the Commissioner of Taxation.
3A Extension to external Territories
3A Extension to external Territories
This Act, to the extent that it applies in relation to product stewardship (oil) benefits, extends to all the external Territories.
4 States and Territories are bound
4 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.
5 Definitions
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.
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.
Commissioner means the Commissioner of Taxation.
electronic signature means an entity’s unique identification in an electronic form that is approved by the Commissioner.
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.
Creates disqualification regimes for fraud and related conduct that operate to exclude individuals, corporations, partnerships and trusts from receiving grants (ss 29-33).
Allows the Commissioner to treat contrived schemes as though their relevant acts or transactions had never occurred (s 34).
Makes grant and benefit decisions reviewable under the objection processes of the Taxation Administration Act 1953 (s 53), applies the Criminal Code to offences under the Act (s 54), and declares grant payments to be appropriated from Consolidated Revenue (s 55). It also treats grants as "subsidies" for the purposes of s 15‑10 of the Income Tax Assessment Act 1997 (s 56).
Section 3A expressly extends the Act to the external Territories only in relation to product stewardship (oil) benefits. The Act binds State and Territory Crowns (s 4) and binds the Commonwealth in relation to the information‑gathering Part (s 46), while preserving immunity from prosecution for the Crown (ss 4, 46(1)).
The Act is administrative in design: it delegates broad operational discretion to the Commissioner (registration, determinations on claim periods, guidelines on advances, manner of payment, testing and demonstration requirements, amendment of assessments) and pairs that discretion with statutory obligations (notice requirements, reasons for refusals, time limits and review rights). It couples payment entitlements with strict record‑keeping and procedural preconditions, and builds in recovery tools to recoup overpayments and penalise fraudulent claims.
Main concepts
The Act is built around a set of interlocking concepts that determine eligibility, compliance and recovery.
Grants and benefits; entitlement Acts (s 5, s 8)
"Grant" and "benefit" are defined as the grants and benefits covered by the Act (s 5). Section 8 states the covered items and their entitlement Acts; the table lists one item, "product stewardship (oil) benefits" payable under the Product Stewardship (Oil) Act 2000. The Act therefore operates as a specialised administrative overlay over the entitlement Act(s).
Commissioner administration and cross‑application of taxation law (s 7)
The Commissioner of Taxation has "the general administration" of the Act (s 7). The note to s 7 says that an effect is that the Taxation Administration Act 1953 applies to this Act as a taxation law. That cross‑application imports confidentiality obligations (Division 355, Schedule 1 of the Taxation Administration Act 1953), objection and review processes (Part IVC), GIC rules (Part IIA) and criminal offence machinery referenced elsewhere in the Act (see s 54).
Registration and eligibility (Part 3; ss 9-11)
Entities must apply in the approved form to be registered for entitlement (s 9(1)). The Commissioner must register an applicant if the entity satisfies specific requirements, prescribed conditions and has an ABN unless not entitled to one and provides identity evidence (s 9(2)). For product stewardship (oil) benefits the Commissioner must be satisfied the applicant is licensed to manufacture excisable goods under Part IV of the Excise Act 1901 and meets other compliance conditions, codes of practice and regulations (s 9(3A)). Registrations may be cancelled for inactivity (no claim in a 13‑month period), for failure to have met registration requirements, or at the registrant's request (s 11).
Claiming and assessment (ss 12, 15-21)
The Act sets out claim periods (s 12), authorises the Commissioner to set minimums/maximums and other claim parameters (s 12(2)-(3)) and requires claims to be in approved form, signed (or electronically signed) and lodged within three years of the start of the claim period (s 15(2)(b)-(e)). The Commissioner must assess a claim (s 17), may accept statements in the claim (s 18), must notify assessments (s 19) and may amend assessments at any time (s 20). Claimants may request amended assessments within two years after the claim period end (s 21).
Advances and repayment (ss 13-14)
The Commissioner may make advances on account of grants (s 13(1)) but cannot make an advance without an entity's request and cannot exceed the requested amount (s 13(5)). If an advance exceeds the ultimately payable amount the excess is repayable (s 13(2)); if no claim is made within 28 days after the claim period the advance is repayable (s 13(3)). The Commissioner must comply with guidelines for making advances which may include a prohibition on advances for certain items (s 14).
Record‑keeping and demonstrability (ss 25-28, 45A)
Entitlement is conditional on meeting pre‑claim and post‑claim record requirements (s 25). Pre‑claim: keep records that substantiate the claim and retain until claim is made (s 26). Post‑claim: continue to retain those records for five years after the claim, respond to notices to produce records within 28 days (or more if allowed), and the Commissioner may waive retention in certain cases (s 27). Lost or destroyed records may be excused where a complete copy exists or where the Commissioner is satisfied reasonable precautions were taken (s 28). The Commissioner may require a claimant to demonstrate their record‑keeping system, methods used to derive particulars in the claim, and to permit testing of systems and manufacturing processes (s 45A).
Recovery, disqualification and anti‑avoidance (ss 24, 29-34, 35)
Overpayment debts and certain penalties are "designated scheme debts" (s 35(1)). Scheme debts may be recovered by set‑off against future grants (s 24). Fraudulent claims and aiding/abetting fraud attract disqualification from receiving grants for specified periods (ss 29-33). The Commissioner can treat contrived schemes designed with the dominant purpose of producing grant entitlements as though relevant acts never occurred (s 34). Unpaid scheme debts attract the general interest charge (GIC) under the Taxation Administration Act 1953, subject to exceptions e.g. where overpayment was due to Commissioner error or a change in regulations (s 35).
Review, penalties and service (ss 53, 54, 58)
Decisions such as refusal or cancellation of registration, assessment and amendment of assessment are reviewable under the objection procedures in Part IVC of the Taxation Administration Act 1953 (s 53; table in s 53). Offences against the Act are subject to the Criminal Code (s 54). Service rules allow the Commissioner to serve proceedings to recover scheme debts by post where an entity is absent from Australia or cannot be found (s 58).
Those are the foundational constructs around which eligibility, compliance burden and enforcement interact. The Act is deliberately procedural: it relies on the Commissioner's administrative determinations and statutory powers to make the scheme operable and enforceable.
Who it affects
The Act affects multiple groups; the principal affected parties and the ways they are affected are set out below.
Claimants and prospective claimants (individuals and entities)
Any "entity" as defined by the A New Tax System (Australian Business Number) Act 1999 may apply for registration and claim grants (s 5 definitions, s 9(1)). Section 9 requires an ABN in most cases (s 9(2)(c)), or evidence of identity and address where the entity is not entitled to an ABN (s 9(2)(d)). Claimants are subject to pre‑claim and post‑claim record‑keeping obligations (ss 25-27), claim form and timing requirements (s 15), information requirements (s 16) and demonstration/testing requirements (s 45A). They are liable to repay advances if the advance exceeds the final entitlement or if no claim is made within 28 days after a claim period (s 13(2)-(3)).
The table in s 8 lists product stewardship (oil) benefits under the Product Stewardship (Oil) Act 2000. Section 9(3A) imposes industry‑specific requirements: registration for those benefits generally requires that the applicant is licensed to manufacture excisable goods under Part IV of the Excise Act 1901; compliance with Commonwealth, State or Territory oil recycling legislation; signing and complying with any prescribed Code of Practice relating to recycled oils; and meeting any prescribed conditions (s 9(3A)(a),(b),(ba)). Those engaged in oil manufacturing or recycling therefore face licensing and compliance obligations beyond the general scheme.
Third parties and service providers to claimants
The Act allows entities to authorise third parties to make claims and to attach their electronic signature (s 15A). If authorised, a claim made by a third party is treated as a claim by the entity for all purposes (s 15A(6)). Third parties thereby may act on behalf of claimants but will be subject to the terms and conditions the Commissioner sets for authorisations (s 15A(3)).
Directors, officers, partners, trustees and managers in corporate, partnership and trust structures
The Act reaches into organisational governance. Disqualification rules mean that if a director, secretary, partner, trustee or other person concerned in management is disqualified under ss 29-30, the corporate body, partnership or trust itself can be disqualified from receiving grants (ss 31-33). For partnerships and unincorporated associations, obligations are imposed on partners and management committee members and they are jointly and severally liable for amounts payable by the partnership or association (ss 51-52). Criminal liability under the Criminal Code may also attach (s 54).
The Commissioner of Taxation and the Commonwealth
The Commissioner is the decision‑maker and administrator (s 7) and decides registration, determinations on claim parameters, whether to make advances, guidelines for advances, acceptance of statements in claims, amendment of assessments and mode of payment (ss 9, 12, 13-14, 18, 20, 23). The Commonwealth funds grants from Consolidated Revenue (s 55) but may recover overpayments and penalties through set‑off and debt recovery mechanisms (ss 24, 35).
State and Territory authorities
The Act binds the Crown in right of the States and Territories (s 4) and, for product stewardship (oil) benefits, extends to external Territories (s 3A). The Commissioner may take into account information from Commonwealth, State or Territory departments or authorities when deciding whether an applicant complies with relevant legislation (s 9(3A)(b)(ii)).
Courts, tribunals and enforcement bodies
Decisions specified in s 53 are reviewable under the objection procedures in the Taxation Administration Act 1953; decisions on objections may be reviewed by the Administrative Review Tribunal or courts as referenced in s 24A(4). The Criminal Code applies to offences under the Act (s 54), and the general information‑gathering and penalty machinery of the Taxation Administration Act 1953 is brought to bear through cross‑references.
Who pays, who decides and who bears the compliance burden:
The Commonwealth pays grants through the Commissioner (s 23(1)); the Commissioner decides registration, claims handling and payment mechanics (ss 7, 9, 12, 23(2)). Claimants pay compliance costs in the form of records retention, system testing, documentation to support claims, possible repayments of advances and exposure to interest and penalties for unpaid scheme debts (ss 13, 24, 25-28, 35). Directors, officers and partners face derivative risks of disqualification (ss 31-33). The Commissioner’s decisions are reviewable (s 53), but the Act vests significant day‑to‑day discretion with the Commissioner.
Key duties and rights
The Act imposes duties on applicants, registrants and claimants and confers rights including rights to payment and review. Below are the principal duties and rights, with statutory references.
Duties on applicants and registrants
Apply for registration in the approved form and supply such information as may be regulated (s 9(1)). Telephone applications need not contain a telephone signature (s 9(1A)).
Provide an ABN or, if not entitled to an ABN, evidence of identity and address as determined by the Commissioner (s 9(2)(c)-(d)).
For product stewardship (oil) benefits, meet specific licensing and compliance standards, comply with prescribed Codes of Practice and any prescribed conditions (s 9(3A)).
Keep pre‑claim records that substantiate the claim and retain them until the claim is made (s 26(2)). Records must be in English or readily convertible to English (s 26(3)).
Duties on claimants
Lodge claims in the approved form, containing required information, signed by the claimant (or electronically signed if in an approved electronic format) and submitted within three years of the start of the claim period (s 15(2)(b)-(e)). Claims may cover all goods for the claim period (s 15(2)(a)).
Continue to retain records for five years after the claim (s 27(1D), (2)). Produce retained records in response to a Commissioner’s notice within at least 28 days (s 27(3)-(4)).
Comply with any request for further information made within 28 days after the claim is lodged (s 16).
Where advances are taken, repay any excess advance over the final grant amount (s 13(2)) and repay advances if no claim is lodged within 28 days after the claim period (s 13(3)). An advance cannot exceed the amount requested (s 13(5)).
Duties to demonstrate and allow testing
If required under s 45A, demonstrate methods used to arrive at particulars or estimates in the claim, operation of record‑keeping or accounting systems, or manufacturing processes, at a specified time (not less than 21 days after the requirement is given) and permit testing of systems and processes (s 45A(2)-(5)). Failure to comply may suspend assessment until compliance, and non‑compliance can be an offence under s 8C of the Taxation Administration Act 1953 (s 45A(4)).
Rights of applicants and claimants
Right to be registered if the Commissioner is satisfied the registration requirements, prescribed conditions and ABN/evidence conditions are met (s 9(2)).
Right to receive written reasons if registration is refused (s 10(1)(b)).
Right to treat an application as refused if the Commissioner has not decided within 28 days, by giving written notice (s 10(2)), which triggers the objection process (s 10(3) in conjunction with s 53 and Part IVC of the Taxation Administration Act 1953).
Right to payment of the grant or benefit as a debt due from the Commissioner on behalf of the Commonwealth, enforceable by court action (s 23(1)(a)-(b)).
Right to request amendment of an assessment within two years after the end of the claim period (s 21(1)-(2)).
Right to object to reviewable decisions under the Taxation Administration Act 1953 objection framework (s 53(1)-(2), table).
Rights and obligations of third parties
An entity may apply to authorise third parties to make claims and attach electronic signatures (s 15A(1)-(5)). The Commissioner may impose terms and conditions on such authorisations (s 15A(3)(a)). Authorised third‑party claims are treated as claims by the entity (s 15A(6)). The principal remains able to revoke authorisation in writing, with effect once the Commissioner receives the revocation (s 15A(7)-(8)).
Enforcement and recovery powers
The Commissioner may deduct scheme debts from one or more grants or benefits payable to an entity (s 24). Unpaid scheme debts attract the general interest charge under the Taxation Administration Act 1953 (s 35). The Commissioner may also refuse to make assessments or to consider claims where a person has failed to comply with statutory information requirements (s 42, s 45A(4)).
Interactional duties that create conditional rights
Entitlement to a grant is conditional: the Act states that notwithstanding Part 3 and the entitlement Acts, a person is not entitled to a grant unless they comply with the pre‑ and post‑claim record requirements (s 25(1)). The Commissioner may assume post‑claim compliance where the claimant undertakes to comply in the claim, but may amend the assessment if the claimant fails to comply (s 25(2)).
Other important statutory directions
The Commissioner must give notice of assessments other than where the full amount claimed is allowed (s 19(1)). An amended assessment is an assessment for all purposes (s 20(2)) and, if the amendment increases an amount payable by the claimant, the amount is taken to have been due and payable at the time the original assessment was made (s 20(3)).
These duties and rights define the administrative lifecycle: registration, claim preparation and substantiation, assessment, payment, retention and enforcement. The Act places compliance obligations squarely on claimants and permits significant administrative intervention by the Commissioner to verify, suspend and recover payments.
Penalties and enforcement
Enforcement under the Act operates through administrative sanctions, debt recovery mechanisms, interest charges, criminal offences imported from the Criminal Code, and disqualification measures. The Act itself references the Taxation Administration Act 1953 for specific penalty rules and GIC calculation.
Administrative disqualification (ss 29-33)
Fraudulent claims: If an entity makes a false statement knowingly or recklessly and that false statement causes an entitlement above the amount properly payable, the claimant is disqualified from receiving the grant for the claim period starting at the claim period’s start and ending at the end of two years or a lesser period the Commissioner determines (s 29). The disqualification applies despite Part 3 and the entitlement Acts.
Aiding and abetting: If another entity makes the false statement and a person aided, abetted, counselled or was knowingly concerned in the making of that statement, that person is disqualified for the same period (s 30).
Corporate, partnership and trust consequences: If responsible individuals (directors, secretaries, managers, partners, trustees or persons in management) are disqualified under ss 29-30, the corporate body, partnership or trust is treated as disqualified from receiving grants for the relevant time (ss 31-33). These rules extend the reach of individual misconduct to organisational consequences.
Debt recovery and set‑off (s 24, s 13)
Overpayment debts and amounts payable as penalties under Schedule 1 to the Taxation Administration Act 1953 are designated scheme debts (s 35(1)). The Commissioner may deduct a scheme debt from one or more grants or benefits payable to the entity; such deduction is treated as payment in full of the grant or benefit (s 24). Advances that exceed the final entitlement are repayable (s 13(2)), and advances are repayable if no claim is made within 28 days after the end of the claim period (s 13(3)). The Commissioner may also bring court proceedings to recover debts,the grant or benefit is a debt due to the claimant but the Commonwealth may enforce recovery (s 23(1)).
Interest and charge (s 35, s 24A)
Unpaid scheme debts attract the general interest charge (GIC) as worked out under Part IIA of the Taxation Administration Act 1953 (s 35(2)-(3)). Section 24A creates an interest entitlement where a review decision results in an underpaid grant being payable; it sets out the calculation methodology and defines the interest period and base rate reference (s 24A(1)-(4)). There are exceptions to GIC liability in s 35(4)-(5), for example where overpayment is attributable to an error by the Commissioner and received in good faith, or where an overpayment debt is attributable to a change in regulations.
Information‑gathering enforcement and suspension (s 42, s 45A)
The Commissioner may require further information within 28 days after a claim is made (s 16). If the Commissioner is satisfied a person has failed to comply with a Schedule 1, s 353‑10 requirement under the Taxation Administration Act 1953, the Commissioner may advise the person and must not make an assessment in relation to any existing or new claim until compliance (s 42). Under s 45A, the Commissioner can require a claimant to demonstrate record‑keeping systems and manufacturing processes, and may suspend assessment (must not make an assessment) for the claim or other claims until compliance (s 45A(4)). Failure to comply with such a requirement may also be an offence under s 8C of the Taxation Administration Act 1953 (s 45A(4) note).
Criminal offences (s 54)
The Criminal Code applies to all offences against the Act (s 54). The Act references offences in the Taxation Administration Act 1953, for example making a false statement recklessly may be an offence under s 8N of that Act (notes to ss 29-30). The Act itself creates administrative disqualifications but relies on the Criminal Code and the Taxation Administration Act 1953 to supply the criminal offence provisions.
Procedural protections and review (s 10, s 19, s 20, s 21, s 53)
Procedural protections are provided: if registration is refused the Commissioner must give written notice and reasons (s 10(1)). The claimant may treat non‑decision within 28 days as a refusal and trigger review rights (s 10(2)-(3)). Assessments must be notified (s 19), may be amended at any time (s 20), and claimants may request amendments within two years (s 21). The Act designates specific decisions as reviewable under the objection processes of the Taxation Administration Act 1953 (s 53 and table).
Service and enforcement powers in court proceedings (s 58)
If an entity to be served in proceedings to recover a scheme debt is absent from Australia or cannot be found, the Commissioner may serve documents by posting them to any last known Australian address without the court’s leave (s 58). This is an enforcement convenience for the Commissioner in debt recovery litigation.
In short, enforcement is a mix of administrative exclusion from the scheme (disqualification), financial recovery (repayment demands, set‑off, GIC), information‑compliance suspension powers and recourse to criminal provisions where the Taxation Administration Act 1953 or the Criminal Code create offences. The Commissioner wields broad powers to suspend or refuse assessments where information requirements are unmet (ss 42, 45A), and the Act makes use of taxation machinery to calculate interest and prosecute offences.
How it interacts with other laws
The Act is explicitly integrated with several other federal statutes and with State/Territory law enforcement and licensing regimes. The interactions are procedural, evidentiary and substantive in places.
The Act imports significant machinery from the Taxation Administration Act 1953 by operation of s 7 and multiple cross‑references throughout the Act. Importantly:
Confidentiality obligations and permitted disclosures under Division 355 of Schedule 1 to the Taxation Administration Act 1953 apply to persons who acquire information under this Act (note to s 7).
The general interest charge (GIC) applied to unpaid scheme debts is worked out under Part IIA of the Taxation Administration Act 1953 (s 35; s 24A(4) definitions).
Objection and review processes are those in Part IVC of the Taxation Administration Act 1953; the Act lists reviewable decisions and places them within that objection scheme (s 53).
Sections in Schedule 1 to the Taxation Administration Act 1953 are referenced concerning forms, telephone signatures and document production (s 9(1A), definition of "false statement" in s 5, and s 42 reference to s 353‑10 in Schedule 1 to the Taxation Administration Act 1953).
Offences under the Taxation Administration Act 1953 (for example, making a false statement recklessly, s 8N; failing to comply with a notice, s 8C) are referenced in notes and the Act makes non‑compliance with certain notices an offence subject to those provisions (s 45A(4) note).
Income Tax Assessment Act 1997
The Act uses definitions from the Income Tax Assessment Act 1997: "approved form" has the meaning given by s 995‑1 of the Income Tax Assessment Act 1997 (s 5). Section 56 declares a grant or benefit to be a "subsidy" for the purposes of s 15‑10 of the Income Tax Assessment Act 1997, affecting the income tax treatment of grants. The ABN and "entity" definitions are adopted from the A New Tax System (Australian Business Number) Act 1999 which ties into tax administrative systems.
Product Stewardship (Oil) Act 2000
The entitlement Act for the listed item is the Product Stewardship (Oil) Act 2000 (s 8 table). The Act operates as an administrative overlay to the entitlement Act, meaning claims for product stewardship (oil) benefits must satisfy both the entitlement Act and the procedural and evidentiary requirements of this Act (s 3 object, s 25 conditions).
Excise Act 1901
For product stewardship (oil) benefits, registration in most cases requires the applicant to be licensed to manufacture excisable goods under Part IV of the Excise Act 1901 (s 9(3A)(a)). This imports the operation of excise licensing and related compliance structures into eligibility for the benefit.
State/Territory legislation and regulators
Section 9(3A)(b) requires satisfaction about compliance with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises and that the Commissioner has not been informed by the responsible Department, agency or authority that the applicant does not comply. Thus compliance with State/Territory regulatory regimes is a condition precedent to registration for certain benefits.
Criminal Code
The Criminal Code applies to all offences against this Act (s 54), linking potential criminal liability to the federal criminal provisions and procedures.
Administrative Review Tribunal and courts
The Act contemplates review by the Administrative Review Tribunal and courts in relation to objections as set out in s 24A(4) and s 53. Decisions under the Act are reviewable via the Taxation Administration Act 1953 objection processes and by the relevant tribunals and courts referenced there.
Consolidated Revenue Fund and appropriation
Payments are appropriated from the Consolidated Revenue Fund (s 55). This is an appropriation interaction rather than a regulatory one, but it clarifies that the scheme’s payments are Commonwealth outlays.
External Territories
Section 3A extends the Act to external Territories for product stewardship (oil) benefits; interactions with Territory law and administration should be considered where operations or claimants are located in those Territories.
Overall, the Act is designed to operate within the existing taxation and administrative law architecture. It imports the Taxation Administration Act 1953’s compliance, review and enforcement tools while overlaying sector‑specific eligibility conditions that reference excise licensing and local environmental or recycling regulations. This interlocking structure gives the Commissioner established statutory mechanisms for information, review and recovery, but also means claimants must contend with compliance in multiple statutory regimes.
Amendment history
The supplied text of the Act contains internal markers for commencement and a small number of specific provisions, but contains no explicit amendment table, schedule of amendments, or historical notes identifying dates of amendment or the amending instruments. The only temporal provisions present are:
Commencement: the Act commences on the day it receives Royal Assent (s 2).
Section 3A extends the Act to external Territories "to the extent that it applies in relation to product stewardship (oil) benefits" (s 3A). The presence of s 3A in the supplied text indicates that the Act contains a provision for territorial extension in relation to that particular benefit; the text supplied does not explain when s 3A was inserted or amended.
Other aspects of the Act that reference external statutes may reflect changes in those statutes over time, for example references to the Taxation Administration Act 1953 and the Income Tax Assessment Act 1997, but the supplied text does not include amendment history such as dates, legislative instruments, or past versions. The Act itself allows for regulations to be made by the Governor‑General prescribing matters required or permitted by the Act or necessary to give effect to it (s 60); consequential regulatory change is possible under that power.
Because no formal amendment chronology or schedule is provided in the supplied material, readers should treat the text here as the operative text provided and obtain the consolidated Act from an official legislative source if they require an authoritative amendment history, dates of insertion of particular provisions (for example s 3A), or an enumeration of past amendments.
Litigation history
The supplied Act text does not include any case citations, judicial decisions or summaries of litigation applying or interpreting the Act. The statutory materials referenced (notably the Taxation Administration Act 1953 and the Criminal Code) carry their own jurisprudence, but the material provided for this deep dive contains no litigation history or named judicial authorities construing provisions of this Act.
The Act does, however, create and reference review pathways and adjudicative forums:
Reviewable decisions are to be objected to under Part IVC of the Taxation Administration Act 1953 (s 53). The Act identifies specific decisions (refusal of registration (s 10), cancellation of registration (s 11), making and amending assessments (ss 17 and 20)) as reviewable (s 53 table).
Section 24A contemplates decisions by objection under Part IVC, decisions of the Administrative Review Tribunal and decisions of courts when defining "decision to which this section applies" for purposes of calculating interest on underpaid grants.
Because the supplied text contains no judicial interpretations or reported cases, there is no litigation history to summarise here from this source. Practitioners seeking case law should search tribunal and court databases for decisions addressing the Act or for litigation concerning disputes under the Product Stewardship (Oil) Act 2000 that involved this Act’s administrative procedures.
Gotchas
This Act contains several operational traps and timing, evidential and procedural pitfalls that can cause loss of entitlement, recovery obligations, interest charges and suspension of assessments. The following are concrete "gotchas" drawn strictly from the statutory text.
Entitlement is conditional on record keeping (s 25)
The Act expressly states that, "despite the provisions of Part 3 and the entitlement Acts," an entity is not entitled to a grant unless it complies with pre‑claim and post‑claim record‑keeping requirements (s 25(1)). That means registration or entitlement under the entitlement Act is insufficient; failure to meet the record requirements defeats entitlement for the relevant claim period.
Short automatic cancellation window for registrations without activity (s 11(1))
If you are registered but do not make a claim within any 13‑month period beginning on or after the later of your registration date and 1 July 2000, the Commissioner may cancel your registration (s 11(1)). Registration therefore can lapse if the entity remains dormant.
Advance repayment mechanics (s 13)
Advances must be requested and cannot exceed the requested amount (s 13(5)). If an advance turns out to be more than the final grant amount the excess is immediately repayable at the time of claim (s 13(2)). If no claim is lodged within 28 days after the end of the claim period, the advance is repayable at the end of the 28‑day period (s 13(3)-(4)). These rules can create immediate cash‑flow and repayment obligations.
Claims are time‑limited and formal (s 15)
Claims must be in the approved form, include information specified in regulations, and be lodged before the end of three years after the start of the claim period (s 15(2)(b)-(e)). There is no express power in the Act to extend this three‑year claim filing window other than in relation to amended assessments requested by claimants under s 21 and as allowed by the Commissioner.
Commissioner reliance on claimant statements (s 18)
The Commissioner may accept statements in the claim, or other statements made by or on behalf of the claimant, when making an assessment (s 18(1)). This means that incorrect statements may be relied upon and later amended, with the consequence that an amended assessment might create a retroactive debt (s 20(3) makes an amended assessment effective for all purposes and treats amounts as due from the original assessment date).
Amendment of assessments and retrospective liability (s 20(3))
If an amended assessment increases the amount payable by a claimant, the increased amount is taken to have been due and payable at the time the original assessment was made (s 20(3)). This can create immediate liability for amounts that appear to arise retrospectively.
Commissioner suspension powers tied to information non‑compliance (ss 42, 45A)
If the Commissioner is satisfied a person has failed to comply with certain information or demonstration requirements, the Commissioner must not make an assessment for the claim or other claims until compliance (ss 42, 45A(4)). The claimant’s entitlement is consequently suspended pending compliance; refusal or failure to comply may also be an offence under s 8C of the Taxation Administration Act 1953 (s 45A(4) note).
Certificates of compliance from other regulators matter (s 9(3A)(b)(ii))
For product stewardship (oil) benefits, the Commissioner may rely on information from Commonwealth, State or Territory agencies as to compliance with relevant legislation. If those agencies inform the Commissioner that the applicant does not comply, registration may be denied (s 9(3A)(b)(ii)). Applicants therefore need to ensure compliance with other regulatory regimes or face administrative denial of registration.
Records must be in or convertible to English (ss 26(3), 27(1C))
Records must be maintained in English or readily accessible and easily convertible to English. This is a practical requirement for multinational operations or for entities using foreign language systems (ss 26(3), 27(1C)).
Lost or destroyed records are not an absolute escape (s 28)
While lost or destroyed records may be treated as non‑fatal if a complete copy exists or the Commissioner is satisfied reasonable precautions were taken (s 28(2)-(3)), this is a discretionary relief. Reliance on this provision is risky and requires convincing the Commissioner.
Set‑off may erode future payments (s 24)
Scheme debts may be deducted from one or more grants payable to an entity and, if so deducted, the grant is taken to have been paid in full to the entity (s 24). This can reduce or eliminate future cash flows for entities with outstanding scheme debts.
GIC exposure on unpaid scheme debts (s 35)
Unpaid designated scheme debts attract the GIC worked out under Part IIA of the Taxation Administration Act 1953 (s 35). There are narrow exceptions (Commissioner error/good faith or changes in regulations), but otherwise delayed payment increases liabilities.
Disqualification periods may be applied administratively (ss 29-33)
Disqualification for fraud or aiding/abetting applies "despite the provisions" of Part 3 and the entitlement Acts and can run for two years or a shorter period determined by the Commissioner (s 29(e)). For organisations, responsible individuals’ disqualification can extend to the entity (ss 31-33), which can disrupt operations.
Reviewable decisions are limited but include core outcomes (s 53)
The Act identifies only a small set of reviewable decisions (refusal/cancellation of registration; making/amending assessments) under s 53. Other operational decisions by the Commissioner (for example, procedural determinations, guidelines, or terms attached to authorisations) may not be express reviewable decisions and may be harder to challenge.
Payments are debts but paid "in the manner determined by the Commissioner" (s 23(2))
While a grant is a debt due to the claimant (s 23(1)(a)) and court enforcement is available (s 23(1)(b)), the means and timing of payment are subject to the Commissioner’s determination (s 23(2)). Administrative discretion over payment mechanics can affect cash flow and enforcement planning.
Practitioners should pay attention to these specific statutory mechanics when advising clients or designing compliance systems, because the Act attaches eligibility and payment to documentary and procedural rules that can defeat otherwise lawful claims if not followed.
How to comply
Compliance requires organising registration, claims, record‑keeping, information‑supply and internal controls to align with the Act’s procedural and evidentiary requirements. Below is a practical roadmap keyed to the text.
Registration and preliminary steps (s 9)
Apply for registration in the approved form and include prescribed information under the regulations (s 9(1)). If applying by telephone, the application need not contain a telephone signature (s 9(1A)).
Ensure possession of an ABN where required (s 9(2)(c)). If not entitled to an ABN, prepare identity and address evidence of the kind the Commissioner requires (s 9(2)(d)).
For product stewardship (oil) benefits, confirm you hold the required excise manufacturing licence under Part IV of the Excise Act 1901, have reviewed relevant State/Territory compliance obligations and have signed and will comply with any prescribed Code of Practice for recycled oils (s 9(3A)(a)-(b)(ba)). Keep records demonstrating compliance with any prescribed Codes and relevant legislation as these are explicit registration conditions.
Record‑keeping systems (ss 25-28, s 45A)
Implement a document retention policy that ensures pre‑claim records substantiating claims are retained until the claim is lodged (s 26(2)) and retained for five years after the claim is made (s 27(1D), (2)).
Ensure records are in English or readily convertible to English (ss 26(3), 27(1C)). Maintain translations or conversion tools where necessary.
Design record systems to produce audit trails sufficient to substantiate claims and demonstrate the methodologies used to arrive at claim particulars or estimates, as the Commissioner may require demonstration and testing of methods and processes (s 45A(2)-(5)).
Keep complete copies or backups of vital records to mitigate the risk of loss or destruction; if originals are lost, complete copies are treated as originals (s 28(2)). Document the precautions taken to prevent loss or destruction so the Commissioner can assess whether reasonable precautions were taken under s 28(3).
Claim preparation and timing (s 12, s 15)
Align internal accounting periods with the Commissioner’s determinations on claim periods; the Commissioner may set minimums, maximums and other parameters for claim periods and claim content (s 12(2)-(3)).
Prepare claims in the approved form, ensure inclusion of all regulated information, and have the claim signed or accompanied by an approved electronic signature if lodged electronically (s 15(2)(b)-(d)). Lodge claims before the end of three years after the start of the claim period (s 15(2)(e)).
If you wish to permit a third party to lodge claims on your behalf, apply in writing in the approved form to the Commissioner and be prepared to accept any terms or conditions attached; notify the Commissioner promptly if you revoke the authorisation (s 15A(1)-(8)).
Advances and cash flow management (ss 13-14)
Request advances explicitly in writing where an advance is required; the Commissioner must not make an advance unless requested (s 13(5)). Limit requested advances to necessary amounts,advances cannot exceed the amount requested (s 13(5)).
Track advances carefully against claims. If an advance exceeds the amount ultimately payable, the claimant must repay the excess at the time the claim is made (s 13(2)). If you take an advance and do not make a claim within 28 days after the claim period end, the advance is repayable at the end of that 28‑day period (s 13(3)).
Be aware that the Commissioner must follow any internal guidelines on making advances (s 14). Understand any Commissioner determinations that may preclude advances for certain classes of grants (s 14(1A)).
Responding to information and demonstration requests (ss 16, 45A)
Maintain capacity to supply further information within 28 days after claim lodgement if the Commissioner requests it (s 16). Be ready to seek extensions where justified, as the Commissioner may allow more time to comply with post‑claim production notices (s 27(4)).
Where required under s 45A, ensure that persons with knowledge of record‑keeping and manufacturing processes are available to demonstrate operations at least 21 days after the written requirement. Prepare system documentation, process flow information and allow testing of systems/processes as reasonably necessary (s 45A(2), (3), (5)-(6)).
Managing assessment and amendment risk (ss 17-21, s 20(3))
Expect that assessments can be amended "at any time" (s 20(1)). Maintain documentation that supports the original claim in the event of post‑assessment amendment and recovery. If an amended assessment increases amounts payable, that amount is taken to have been due at the time the original assessment was made (s 20(3)).
If you discover an error, consider requesting an amended assessment in the approved form within two years after the claim period end, or seek an extension from the Commissioner (s 21(1)-(2)).
Avoiding disqualification and fraud traps (ss 29-33)
Institute internal controls and oversight to prevent false statements that could lead to disqualification for fraud or aiding/abetting fraud (s 29-30). Include review by senior officers or compliance officers of claims and supporting evidence.
For entities, ensure that directors, secretaries, partners, trustees and persons in management are aware that their misconduct can render the entity itself disqualified (ss 31-33).
Debt and interest exposure (ss 24, 35, 24A)
Monitor for overpayments and scheme debts. Establish internal reconciliations to detect overpayments promptly and to minimise GIC accrual on unpaid debts (s 35).
If a review decision results in an underpaid grant, be aware that interest on underpaid grants may be payable under s 24A using the method set out in that section.
Review and dispute processes (s 10, s 53)
If a registration application is refused, obtain the written reasons and consider lodging an objection under Part IVC of the Taxation Administration Act 1953 (s 10(1), s 53(1)). Note that if the Commissioner does not decide within 28 days, you may treat the application as refused (s 10(2)-(3)).
Prepare to engage the objection process and Administrative Review Tribunal or courts as required; preserve records and procedural evidence for objection.
Multi‑jurisdictional compliance (s 9(3A)(b))
If operating across States/Territories, ensure compliance with local environmental and recycling laws and be prepared to demonstrate compliance to the Commissioner. Obtain confirmations or clearances from relevant State/Territory regulatory authorities where appropriate.
Practical documentation checklist
Approved registration form and supporting documents (ABN or identity evidence).
Excise licence (where applicable) and evidence of compliance with Codes of Practice or State/Territory obligations for oil recycling.
Detailed record‑keeping manual, templates for claims and supporting schedules.
Backup and archival policy able to produce complete copies of records.
Internal sign‑off and verification procedures to prevent false statements.
Templates for authorising third parties and revocation notices.
Cash‑flow model addressing advance requests, potential repayments and GIC accrual.
Procedure to respond to s 16 and s 45A requests within statutory timeframes.
Silos to avoid: do not rely on registration alone to establish entitlement; do not treat an advance as discretionary free cash; treat record maintenance as a statutory precondition; and ensure that persons responsible for claims understand the possibility of amended assessments that are retrospective in effect (s 20(3)).
Following these steps aligns internal processes with the statutory obligations and reduces the risk of administrative suspension, repayment demands, GIC accrual and disqualification under the Act.
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).
general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.
goods includes a substance and a tangible thing.
grant means a grant that is covered by this Act that is known as a grant.
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).
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.
7 Commissioner has general administration of this Act
7 Commissioner has general administration of this Act
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law. This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
Part 2 Grants and benefits covered by Act
Part 2—Grants and benefits covered by Act
8 Grants and benefits covered by Act
8 Grants and benefits covered by Act
The following table sets out the grants and benefits that are covered by this Act and the Acts (the entitlement Acts) under which those grants and benefits are payable:
9 Registration for entitlement to grants or benefits
9 Registration for entitlement to grants or benefits
(1) On or after the commencement of this section, you may apply for registration for entitlement to a specific grant or benefit. The application must, subject to subsection (1A), be in the approved form and include such information as is specified in the regulations.
Telephone signature not required
(1A) If the application is given by telephone, it need not contain a telephone signature (within the meaning of section 995‑1 of the Income Tax Assessment Act 1997).
Note: The definition of approved form in section 5 of this Act would otherwise have the effect that the requirement for a telephone signature, in subsection 388‑75(4) in Schedule 1 to the Taxation Administration Act 1953, would apply.
General requirements
(2) If you apply in accordance with subsection (1), the Commissioner must register you for entitlement to the grant or benefit if the Commissioner is satisfied that:
(a) you satisfy any specific requirements set out in this section in relation to registration for that grant or benefit; and
(b) you satisfy any prescribed conditions; and
(c) if paragraph (d) does not apply—you have an ABN; and
(d) if you do not have an ABN and are not entitled to have an ABN—you have provided evidence, of a kind determined by the Commissioner, of your identity and address.
Specific requirement for product stewardship (oil) benefits
(3A) The specific requirement in relation to registration for the product stewardship (oil) benefits is that the Commissioner is satisfied that you:
(a) except in relation to registration for entitlement only for product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—are licensed to manufacture excisable goods under Part IV of the Excise Act 1901; and
(b) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy any regulations made under this paragraph in relation to:
(i) compliance with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises; and
(ii) the signing of any prescribed Code of Practice relating to recycled oils; and
(iii) compliance with any such prescribed Code of Practice; and
(ba) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy the following conditions:
(i) you comply with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises;
(ii) the Commissioner has not been informed by a Department, agency or authority of the Commonwealth, a State or a Territory that is responsible for the administration of any such legislation that you do not comply with the legislation; and
(c) satisfy any prescribed conditions.
10 Refusal to register
10 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 53, 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.
11 Cancellation of registration
11 Cancellation of registration
(1) If:
(a) the Commissioner has registered you for entitlement to a grant or benefit; and
(b) you do not make a claim for that grant or benefit within any 13 month period beginning on or after the later of the day on which you are registered and 1 July 2000;
the Commissioner may cancel that registration.
(2) If:
(a) the Commissioner registers you for entitlement to a grant or benefit; and
(b) after doing so, the Commissioner becomes satisfied that:
(i) you did not, at the time you were registered, satisfy one or more of the requirements in section 9 for registration for entitlement to that grant or benefit; or
(ii) you have ceased to satisfy one or more of those requirements;
the Commissioner may cancel that registration with effect from the time it took place or the time you ceased to satisfy the one or more requirements, as the case requires.
(3) The Commissioner must cancel your registration if you ask the Commissioner to do so.
(4) This section does not prevent you applying for fresh registration.
(5) If the Commissioner cancels your registration, the Commissioner must give you written notice of the cancellation.
Part 4 Payment of grants and benefits
Part 4—Payment of grants and benefits
12 Claim periods
12 Claim periods
(1) You may, subject to any determination by the Commissioner under subsection (2), make a claim under section 15 for any period (the claim period) that is specified in the claim.
(2) The Commissioner may, in writing, determine any one or more of the matters set out in subsection (3) in relation to:
(a) claims for all grants or benefits; or
(b) claims for particular grants or benefits; or
(c) claims by particular kinds of entities; or
(d) any combination of the above.
(3) The matters are:
(a) the minimum period that may be covered by a claim;
(b) the maximum period that may be covered by a claim;
(c) the minimum amount of money in respect of which a claim may be made;
(d) the minimum volume or quantity of goods in respect of which a claim may be made;
(e) any other requirement to be complied with in making a claim.
13 Advances on account of grants or benefits
13 Advances on account of grants or benefits
(1) The Commissioner may, on behalf of the Commonwealth, make an advance on account of a grant or benefit that may become payable.
(2) If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) the amount of the advance is greater than the amount of the grant or benefit;
you are liable to repay the amount of the excess to the Commonwealth.
(3) If:
(a) you receive an advance on account of a grant or benefit that may become payable; and
(b) you do not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned;
you are liable to repay the amount of the advance to the Commonwealth.
(4) 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 or benefit 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.
(5) 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.
14 Guidelines for making advances
14 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 13.
(1A) Without limiting subsection (1), guidelines under that subsection may provide that the Commissioner is not to make any advances at all in respect of payments of grants or benefits described in one or more specified items, or all of the items, in the table in section 8.
(2) In deciding whether to make advances under section 13, the Commissioner must comply with any relevant guidelines under subsection (1).
15 Claims for grants or benefits
15 Claims for grants or benefits
(1) Despite the provisions of Part 3 and the entitlement Acts, you are not entitled to a grant or benefit unless you make a claim for payment of the grant or benefit in respect of a claim period during which the entitlement (ignoring this subsection) arose.
(2) The claim:
(a) may relate to all the goods in respect of which you are entitled to a grant or benefit for the claim period in question; and
(b) must be in the approved form; and
(c) must include such information as is specified in the regulations; and
(d) 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; and
(e) must be given to the Commissioner before the end of 3 years after the start of the claim period.
(3) Section 9 does not, by implication, limit subsection (2) of this section.
15A Authority for third party to make claim under section 15
15A 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) must be in the approved form.
(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
This is an opening excerpt, not the complete document.