Commonwealth Consolidated Acts

PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000 - SECT 5

                   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.

"authorised officer" means an APS employee who has been authorised by the Commissioner under section 59 for the purposes of the provision in which the expression occurs.

"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.

"cleaner fuel" has the same meaning as in the Energy Grants (Cleaner Fuels) Scheme Act 2004 .

"Commissioner" means the Commissioner of Taxation.

"Deputy Commissioner" means a Deputy Commissioner of Taxation.

"electronic signature" means an entity's unique identification in an electronic form that is approved by the Commissioner.

"energy grants scheme fuel" means on-road alternative fuel within the meaning of the Energy Grants (Credits) Scheme Act 2003 .

"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 42(2)(b) or (c).

"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.

"occupier" , in relation to premises, includes a person present at the premises who is in apparent control of the premises.

"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).

"premises" includes the following:

                     (a)  a structure, building, aircraft, vehicle or vessel;

                     (b)  a place (whether enclosed or built on or not);

                     (c)  a part of a thing referred to in paragraph (a) or (b).

"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.