Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1987 No. 81 of 1987 - SECT 9

9. The Principal Act is amended by inserting after section 164 the following
sections: Diesel fuel rebate - notification of sale etc.

"164A. Where a person who has made an application for rebate under subsection
164 (1) in respect of diesel fuel purchased by the person (whether or not the
rebate has been paid) sells or otherwise disposes of the fuel, the person
shall, within 21 days after the sale or disposal of the fuel, give a Collector
particulars in writing of the sale or disposal.
Penalty: A fine not exceeding 5 times the amount of the rebate applied for in
respect of the fuel of whose sale or other disposal particulars were required
to be, and were not, given and not less than 2 times that amount. Diesel fuel
rebate - payment of penalty in lieu of prosecution

"164AA. (1) Where a person:

   (a)  knowingly or recklessly obtains rebate referred to in subsection 164
        (1) which is not payable; or

   (b)  in contravention of section 164A, fails to notify a Collector of the
        sale or other disposal of diesel fuel; an officer may serve on the
        person a notice in writing:

   (c)  where paragraph (a) applies - specifying the amount of rebate that was
        not payable and demanding:

        (i)    repayment of that amount; and

        (ii)   payment of a penalty equal to 3 times that amount;

   (d)  where paragraph (b) applies - specifying the diesel fuel of whose sale
        or other disposal there has been a failure to notify the Collector and
        demanding:

        (i)    repayment of the amount of any rebate that has been paid under
               subsection 164 (1) in relation to that fuel and that was not
               payable; and

        (ii)   payment of a penalty equal to 3 times the amount of rebate
               applied for in respect of that fuel;

   (e)  setting out the terms of, or adequate particulars of the provisions
        of, subsections (2) and (3); and

   (f)  specifying the address at which payment of the amount demanded may be
        made under subsection (2).

"(2) Where:

   (a)  a notice is served on a person under subsection (1) in relation to
        obtaining rebate or failing to notify a Collector of the sale or other
        disposal of diesel fuel; and

   (b)  the person pays to the Collector, at the address specified in the
        notice and within 21 days after the day on which the notice was
        served, the amounts demanded in the notice; proceedings shall not be
        brought for an offence against this Act in relation to obtaining the
        rebate or failing to notify, as the case may be.

"(3) Where:

   (a)  a notice is served on a person under subsection (1);

   (b)  an amount of rebate under subsection 164 (1) is, or is likely to
        become, payable to the person within 12 months after the day on which
        the notice was served;

   (c)  the person gives to a Collector, at the address specified in the
        notice and within 21 days after that day, a written waiver of:

        (i)    where the amount referred to in paragraph (b) does not exceed
               the amounts demanded in the notice - the right to receive as
               rebate under subsection 164 (1) the whole of the amount
               referred to in paragraph (b); or

        (ii)   in any other case - the right to receive as rebate under
               subsection 164 (1) so much of the amount referred to in
               paragraph (b) as is equal to the amounts demanded in the
               notice; and

   (d)  the amount to which the waiver relates would, but for this subsection,
        have been paid; then:

   (e)  the person shall be deemed to have paid to the Collector in accordance
        with paragraph (2) (b) an amount equal to the amount of rebate under
        subsection 164 (1) the entitlement to which has been so waived; and

   (f)  the person's entitlement to be paid rebate under subsection 164 (1) is
        reduced by that amount.".