PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000

This compilation was prepared on 2 July 2009
taking into account amendments up to Act No. 42 of 2009

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra

Contents

Part 1--Preliminary 1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ Object ................................................................................................. 1

3A......... Extension to external Territories ......................................................... 1

4............ States and Territories are bound ......................................................... 1

5............ Definitions .......................................................................................... 1

6............ Operation of offence provisions ......................................................... 3

7............ Commissioner has general administration of this Act ........................ 4

Part 2--Grants and benefits covered by Act 5

8............ Grants and benefits covered by Act ................................................... 5

Part 3--Registration for grants and benefits 6

9............ Registration for entitlement to grants or benefits ............................... 6

10.......... Refusal to register ............................................................................... 8

11.......... Cancellation of registration ................................................................. 8

Part 4--Payment of grants and benefits 10

12.......... Claim periods .................................................................................... 10

13.......... Advances on account of grants or benefits ....................................... 10

14.......... Guidelines for making advances ........................................................ 11

15.......... Claims for grants or benefits ............................................................. 11

15A....... Authority for third party to make claim under section 15 ............... 12

16.......... Further information .......................................................................... 13

16A....... Obligation to notify Commissioner of payment etc. of drawback, refund, rebate or remission of customs or excise duty on certain fuel ................................................................................... 13

17.......... Assessment ....................................................................................... 14

18.......... Reliance by Commissioner on claim ................................................. 14

19.......... Commissioner must give you notice of an assessment ..................... 14

20.......... Amendment of assessment ............................................................... 15

21.......... Request for amended assessment ..................................................... 15

22.......... Production of assessment is conclusive evidence ............................. 15

23.......... Payment of grants or benefits ........................................................... 16

24.......... Recovery by set‑off .......................................................................... 16

24A....... Interest on underpaid grants or benefits ........................................... 16

Part 5--Record‑keeping requirements etc. 18

25.......... No entitlement to grants or benefits unless record‑keeping requirements met 18

26.......... Pre‑claim record‑keeping requirements ............................................. 18

27.......... Post‑claim record‑keeping requirements ........................................... 19

27A....... Requirement to notify Commissioner about any disqualifying use etc. of energy grants scheme fuel 20

27B....... Requirement to notify Commissioner about any disqualifying circumstances for cleaner fuel 20

28.......... Records that are lost or destroyed .................................................... 21

Part 6--Disqualification for fraud 22

29.......... Disqualification of claimant for fraud ............................................... 22

30.......... Disqualification for aiding and abetting etc. fraud ............................ 22

31.......... Disqualification of body corporate--executive disqualified etc. ...... 23

32.......... Disqualification of partnership--partner disqualified etc. ............... 23

33.......... Disqualification of trust--trustee disqualified etc. ........................... 24

Part 7--Contrived schemes etc. 25

34.......... Contrived schemes etc. ..................................................................... 25

Part 8--General Interest Charge (GIC) 26

35.......... General interest charge on unpaid scheme debts .............................. 26

Part 9--Information‑gathering powers 27

42.......... Commissioner may obtain information and documents ................... 27

43.......... Self‑incrimination .............................................................................. 28

44.......... Copies of documents ........................................................................ 28

45.......... Commissioner may retain documents ............................................... 28

45A....... Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc. 29

46.......... Commonwealth bound by this Part .................................................. 30

Part 10--Protection of confidentiality of information 31

47.......... Protection of confidentiality of information ..................................... 31

Part 11--Access to premises 34

48.......... Access to premises etc. .................................................................... 34

49.......... Identity cards .................................................................................... 35

50.......... Commonwealth bound by this Part .................................................. 35

Part 12--Special rules for certain entities 36

51.......... Treatment of partners ....................................................................... 36

52.......... Treatment of unincorporated associations ....................................... 36

Part 13--Miscellaneous 38

53.......... Reviewable grant or benefit decisions ............................................... 38

54.......... Application of the Criminal Code .................................................... 38

55.......... Appropriation .................................................................................. 38

56.......... Grants and benefits to be treated as subsidies for the purposes of section 15‑10 of the Income Tax Assessment Act 1997 .................................................................................................. 38

57.......... Address for service ........................................................................... 39

58.......... Service of documents if entity absent from Australia or cannot be found 39

59.......... Authorised officers ........................................................................... 40

60.......... Regulations ....................................................................................... 40

Notes 41

Notes to the Product Grants and Benefits Administration Act 2000

Note 1

The Product Grants and Benefits Administration Act 2000 as shown in this compilation comprises Act No. 61, 2000 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Fuel Tax (Consequential and Transitional Provisions) Act 2006, see Act No. 73, 2006.

For all other relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Products Grants and Benefits Administration Act 2000	61, 2000	19 June 2000	19 June 2000
Product Stewardship (Oil) (Consequential Amendments) Act 2000	105, 2000	6 July 2000	Schedule 1 (items 7, 8): (a) Remainder: 6 July 2000 (see s. 2(1))		--
Taxation Laws Amendment Act (No. 3) 2001	73, 2001	30 June 2001	Schedule 1 (items 69-78): 23 May 2001 Schedule 2 (items 48-52): 1 Jan 2001 Schedule 3 (items 34-36): 1 Apr 2001 Remainder: Royal Assent		Sch. 4 (item 10)
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	S. 4 and Schedule 4 (items 116-118): 15 Dec 2001 (b)		S. 4
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003	54, 2003	27 June 2003	1 July 2003		Sch. 1 (items 28-30)
Product Stewardship (Oil) Legislation Amendment Act (No. 1) 2003	79, 2003	14 Aug 2003	Ss. 1-3: Royal Assent Remainder: 1 Dec 2003 (see Gazette 2003, No. GN47)		Sch. 2 (item 3)
Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003	122, 2003	5 Dec 2003	Schedule 2 (items 19-21): Royal Assent		Sch. 2 (item 21)
Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004	42, 2004	21 Apr 2004	Schedule 1 (items 1-3) and Schedule 2 (items 1-3): 18 Sept 2003 (see s. 2(1)) Remainder: Royal Assent		--
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Schedule 10 (item 231): Royal Assent		--
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 2 (items 15, 32): Royal Assent		Sch. 2 (item 32)
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 1 (items 2, 3) and Schedule 3 (items 6-8): 1 July 2006 Schedule 1 (items 4-6): 1 Jan 2007 Schedule 1 (item 7): 1 July 2009 Schedule 3 (items 13-16): [see Note 2] Schedule 3 (items 18-22): [see Note 2] Schedule 3 (items 24-34): 1 July 2007 Schedule 3 (items 42-44): [see Note 2] Schedule 4 (item 3): (c) Schedule 4 (item 4): Royal Assent		[see Note 1]
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 2 (items 1017, 1044, 1045) and Schedule 6 (items 1, 6-11): Royal Assent		Sch. 6 (items 1, 6-11)
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 6 (item 33): Royal Assent		--

Commencement information
16. Schedule 4, item 3	Immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000.	19 June 2000

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Part 1
S. 3A...................................	ad. No. 105, 2000
S. 5......................................	am. No. 54, 2003; No. 42, 2004; Nos. 73 and 101, 2006
Part 2
S. 8......................................	am. No. 105, 2000; No. 54, 2003; No. 42, 2004; No. 73, 2006
Part 3
S. 9......................................	am. No. 105, 2000; Nos. 54 and 79, 2003; No. 42, 2004; No. 73, 2006
S. 11....................................	am. No. 54, 2003
Part 4
S. 12....................................	rs. No. 54, 2003
S. 14....................................	am. No. 54, 2003
S. 15....................................	am. No. 54, 2003; No. 73, 2006
S. 15A.................................	ad. No. 54, 2003
S. 16A.................................	ad. No. 54, 2003
	am. No. 42, 2004; No. 73, 2006
S. 19....................................	am. No. 54, 2003
S. 22....................................	am. No. 54, 2003
S. 24A.................................	ad. No. 105, 2000
	am. No. 73, 2001
Part 4A................................	ad. No. 54, 2003
	rep. No. 161, 2005
Ss. 24B-24G.......................	ad. No. 54, 2003
	rep. No. 161, 2005
Part 5
Heading to Part 5.................	rs. No. 54, 2003
S. 27....................................	am. No. 54, 2003
Heading to s. 27A...............	am. No. 73, 2006
S. 27A.................................	ad. No. 54, 2003
	am. No. 73, 2006
S. 27B.................................	ad. No. 42, 2004
Part 6
Note to s. 29........................	rs. No. 146, 2001
S. 30....................................	am. No. 54, 2003
Note to s. 30........................	rs. No. 146, 2001
Part 7
S. 34....................................	am. No. 73, 2006
Part 8
Heading to Part 8.................	rs. No. 105, 2000
S. 35....................................	am. No. 41, 2005
Note to s. 35(2)...................	am. No. 101, 2006
Ss. 36-41............................	rep. No. 105, 2000
Part 9
S. 42....................................	am. No. 54, 2003
Note to s. 42(2)...................	rep. No. 54, 2003
S. 43....................................	am. No. 146, 2001
S. 45A.................................	ad. No. 54, 2003
	am. No. 42, 2004
Part 10
S. 47....................................	am. No. 105, 2000; No. 122, 2003; No. 42, 2004; No. 73, 2006
Part 13
S. 53....................................	am. No. 73, 2006
S. 57....................................	am. No. 42, 2009

Note 2

Fuel Tax (Consequential and Transitional Provisions) Act 2006 (No. 73, 2006)

The following amendments commence on 1 July 2010:

Schedule 3

13 After paragraph 15(2)(d)

Insert:

(da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel--must be given to the Commissioner before the earlier of:

(i) 1 July 2011; and

(ii) the end of 3 years after the start of the claim period; and

14 Paragraph 15(2)(e)

Before "must be", insert "otherwise--".

15 After subsection 15(2)

Insert:

(2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.

16 At the end of section 15

Add:

(4) In this section:

decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.

net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.

on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.

on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.

The following amendments commence on 1 July 2012:

Schedule 3

18 Section 5 (definition of energy grants scheme fuel)

Repeal the definition.

19 Section 8 (table item 3)

Repeal the item.

20 Subsection 9(4)

Repeal the subsection.

21 Subsections 27(1A) and (1B)

Repeal the subsections.

22 Section 27A

Repeal the section.

The following amendments commence on 1 July 2013:

Schedule 3

42 Paragraph 15(2)(da)

Repeal the paragraph.

43 Paragraph 15(2)(e)

Omit "otherwise--".

44 Subsections 15(2A) and (4)

Repeal the subsections.

As at 2 July 2009 the amendments are not incorporated in this compilation.

Table A

Application, saving or transitional provisions

Taxation Laws Amendment Act (No. 3) 2001 (No. 73, 2001)

Schedule 4

10 Application

The amendments made by this Schedule apply to each day of each quarter mentioned in subsection 8AAD(2) of the Taxation Administration Act 1953 (as amended) where the quarter begins on or after the day on which this Act receives the Royal Assent.

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 (No. 146, 2001)

4 Application of amendments

(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.

(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.

Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 (No. 54, 2003)

Schedule 1

28 Application

(1) Subject to this item, the amendments made by this Schedule, so far as they relate to:

(a) applications for registration under section 9 of the Product Grants and Benefits Administration Act 2000; or

(b) claims for grants or benefits under section 15 of that Act;

apply to applications or claims made after the commencement of this Schedule.

(2) The amendment made by item 8 applies to registrations taking place before or after the commencement of that item.

29 Transitional--registration

If:

(a) an entity was registered as at the end of 30 June 2003 for entitlement to fuel grants under section 7 of the Diesel and Alternative Fuels Grants Scheme Act 1999; or

(b) an entity's name was recorded as at the end of 30 June 2003, in the Generic Payments System administered by the Australian Taxation Office, as a participant in the diesel fuel rebate scheme;

then:

(c) the entity is taken to have been registered by the Commissioner at the start of 1 July 2003 under section 9 of the Product Grants and Benefits Administration Act 2000, as amended by this Schedule, for entitlement to an energy grant; and

(d) the entity remains registered until the registration is cancelled in accordance with subsection 11(1), (2) or (3) of that Act as so amended.

30 Transitional--third party authorisations

(1) This item applies if, at the end of 30 June 2003:

(a) an authorisation of a third party to make claims under section 15 of the Diesel and Alternative Fuels Grants Scheme Act 1999 was in force under section 15AA of that Act as then in force; or

(b) an authorisation of a third party to make applications under section 164 of the Customs Act 1901 or section 78A of the Excise Act 1901 was in force.

(2) For the purposes of the Product Grants and Benefits Administration Act 2000 as amended by this Schedule:

(a) the authorisation has effect as if it were an authorisation of the third party to make claims for energy grants under section 15 of that Act as so amended, that was given at the start of 1 July 2003, under subsection 15A(5) of that Act as so amended; and

(b) the authorisation has that effect subject to any terms and conditions to which:

(i) if paragraph (1)(a) of this item applies--the acceptance of the application for the authorisation, under section 15AA of the Diesel and Alternative Fuels Grants Scheme Act 1999, was subject; or

(ii) if paragraph (1)(b) of this item applies--the acceptance of the application for the authorisation was subject.

Product Stewardship (Oil) Legislation Amendment Act (No. 1) 2003
(No. 79, 2003)

Schedule 2

3 Transitional provision

Any registration for entitlement to product stewardship (oil) benefits in force under the Product Grants and Benefits Administration Act 2000 immediately before the commencement of items 1 and 2 of this Schedule has effect, on and after that commencement, as if it extended to benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 (No. 122, 2003)

Schedule 2

21 Application

The amendments of the Product Grants and Benefits Administration Act 2000 made by this Schedule apply to information obtained before, on or after the commencement of this Schedule by the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner.

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005
(No. 161, 2005)

Schedule 2

32 Application

The amendments made by this Schedule apply to things done on or after the later of:

(a) the day on which this Act receives the Royal Assent; and

(b) 1 January 2006.

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006
(No. 101, 2006)

Schedule 6

1 Application of Schedule 1 and 2 amendments

Except as mentioned in items 2 and 3, the repeals and amendments made by Schedules 1 and 2 apply:

(a) so far as they affect assessments--to assessments for the 2006‑07 income year and all later income years; and

(b) otherwise--to acts done or omitted to be done, or states of affairs existing, after the commencement of the repeals and amendments.

6 Object

The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

7 Making and amending assessments, and doing other things, in relation to past matters

Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998‑99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.

Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998‑99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.

The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998‑99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.

Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.

Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.

Example 2: During the 1997‑98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.

Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.

Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.

8 Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty

If:

(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:

(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or

(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and

(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;

then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.

10 Repeals disregarded for the purposes of dependent provisions

If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.

11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901

This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
16. Schedule 4, item 3	Immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000.	19 June 2000

Commonwealth Consolidated Acts

PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000 - NOTES