Commonwealth Numbered Acts

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 57

57. After section 128 of the Principal Act the following section is inserted:
Rebate documents to be kept

"128A.(1) A person who applies for rebate in respect of diesel fuel under
subsection 78A(1) (in this section called the 'applicant') must keep all
relevant rebate documents:

   (a)  that came into the applicant's possession before the application is
        made; or

   (b)  that come into the applicant's possession after the application is
        made; until the expiration of the period of 5 years after the
        application is made. Penalty: $2,000.

"(2) For the purposes of subsection (1), a document is a relevant rebate
document if it is necessary to enable a Collector to ascertain:

   (a)  the quantity of diesel fuel that was purchased by the applicant for
        use in a manner referred to in subsection 78A(1); or

   (b)  the manner in which the applicant used the fuel in respect of which
        the application for rebate is made.

"(3) If:

   (a)  an applicant is required, under subsection (1), to keep a document;
        and

   (b)  the applicant is required by any law of the Commonwealth or of a State
        or Territory, or in accordance with ordinary commercial practice to
        give the document to another person; the requirements of this section
        are taken to be complied with if, after surrendering the document and
        for the period that the document would have been required to be kept,
        the applicant keeps, instead of the document, a true copy certified in
        accordance with subsection (4).

"(4) If an applicant is required to surrender a document referred to in
subsection (1) for a reason set out in subsection (3), the applicant may:

   (a)  make a true copy of the document; and

   (b)  attach to the copy a certificate, signed by the applicant:

        (i)    stating that the copy is a true copy of the original document;
               and

        (ii)   stating that the original document has been surrendered to
               another person for a reason set out in subsection (2); and

        (iii)  providing particulars of that reason.

"(5) If an applicant makes a true copy and certifies the copy in accordance
with subsection (4), the copy must be treated by the Comptroller or a
Collector and is admissible in all courts as if it were the original document.

"(6) An applicant who is required by subsection (1) to keep documents:

   (a)  must keep the documents in a manner that enables a Collector readily
        to ascertain:

        (i)    the quantity of diesel fuel that was purchased by the applicant
               for use in a manner referred to in subsection 78A(1); and

        (ii)   the manner in which the applicant used the fuel in respect of
               which the applicant for rebate is made; and

   (b)  must, if the Collector requests the applicant in writing to do so,
        inform the Collector of the location of the documents; and

   (c)  must not alter any document required to be so kept. Penalty: $2,000.

"(7) Nothing in paragraph (6)(c) is to be taken to prohibit the marking of a
document in accordance with ordinary commercial practice.

"(8) This section does not require the keeping of any documents:

   (a)  by a company that has gone into liquidation and that has been
        dissolved; or

   (b)  by a class of persons that is declared by the regulations to be a
        class to which this section does not apply; or

   (c)  of a kind declared by the regulations to be documents to which this
        section does not apply.".