Commonwealth Numbered Acts

SUBSIDY (CULTIVATION MACHINES AND EQUIPMENT) ACT 1986 No. 133, 1986 - SECT 19

19. (1) Where a person who has lodged a claim under section 17 (whether or not
the claim has been dealt with under sub-section 17 (4)) becomes aware that the
claim is a claim for an amount of subsidy in respect of subsidised equipment
that exceeds the amount of subsidy that the person was entitled to claim in
respect of that equipment by more than $100, the person shall, within 28 days
after discovering the excess, lodge an acknowledgment of the excess, being an
acknowledgment that complies with sub-section (2). Penalty:

   (a)  in the case of a natural person - $1,000 or imprisonment for 6 months,
        or both; or

   (b)  in the case of a body corporate - $5,000.

(2) An acknowledgment under sub-section (1) in respect of subsidised equipment
shall-

   (a)  be in accordance with the appropriate approved form;

   (b)  include such information as is, and such estimates as are, required by
        the form;

   (c)  be signed and witnessed as required by section 21; and

   (d)  be lodged with a Collector for a State or Territory or with the
        Comptroller.

(3) Where an acknowledgment relates to a claim under section 17 that has not
been dealt with under sub-section 17(4), the claim shall be dealt with under
that sub-section as if it had been amended in accordance with the
acknowledgment.

(4) Where the Comptroller, after examining an acknowledgment under sub-section
(1) to which sub-section (3) does not apply and causing such inquiries as the
Comptroller considers necessary to be made (including inquiries involving the
exercise of powers under sections 27 and 28), is satisfied that there has been
an overpayment of a claim by more than $100, the Comptroller shall cause to be
served on the person who lodged the claim a demand for the repayment of the
amount of the overpayment, and that person is liable to repay that amount to
the Commonwealth.