Taxation Administration Act 1999

The Minister may determine a scheme to provide a rebate to a person who is required to pay tax under a tax law (a rebate scheme).

The rebate scheme must include the following matters:

who is eligible to claim the rebate;

the amount of the rebate, or the method of calculating the amount of the rebate, including any limits;

a statement about whether, in the Minister’s opinion, the scheme is consistent with human rights.

The rebate scheme may include the following matters:

if the rebate applies for a period—the period for which the rebate applies;

if an application is required for the rebate—how the application is to be made;

information that the commissioner may require to decide an application;

conditions applying in relation to the rebate.

The rebate scheme may provide for any other relevant matter to be determined by the commissioner by notifiable instrument.

A rebate scheme determination is a disallowable instrument.