Commonwealth Consolidated Acts

PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000 - SECT 16A

             (1)  If:

                     (a)  at any time before you claim entitlement to a cleaner fuel grant, you were paid or given any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the cleaner fuel concerned; or

                     (b)  at any time before you claim entitlement to such a cleaner fuel grant you applied for any such drawback, refund, rebate or remission and by the time you make the claim:

                              (i)  you have not been paid or given the drawback, refund, rebate or remission; and

                             (ii)  you have not withdrawn the application; and

                            (iii)  you have not been advised that the application has been rejected;

you must, at the time you claim the entitlement, notify the Commissioner of the fact.

             (2)  If, at any time after you claim entitlement to a cleaner fuel grant, you are paid or given any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the cleaner fuel concerned, you must, within 21 days after that time, notify the Commissioner of the fact.

Note:          Refusal or failure to notify the Commissioner as required by this section is an offence under section 8C of the Taxation Administration Act 1953 .