1Short title
This Act may be cited as the Product Grants and Benefits Administration Act 2000.
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Bill homepage (APH)This Act may be cited as the Product Grants and Benefits Administration Act 2000.
This Act commences on the day on which it receives the Royal Assent.
The object of this Act is to provide a scheme for the administration of a number of grants and benefits that are administered by the Commissioner of Taxation.
This Act, to the extent that it applies in relation to product stewardship (oil) benefits, extends to all the external Territories.
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
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.
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.
Commissioner means the Commissioner of Taxation.
electronic signature means an entity’s unique identification in an electronic form that is approved by the Commissioner.
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:
is false or misleading in a material particular; or
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 353‑10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).
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.
overpayment debt means so much of an amount paid, or purportedly paid, to an entity by way of:
a grant or benefit as represents an overpayment; or
an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).
scheme debt means:
an overpayment debt; or
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.
The expression you is not used in provisions that apply only to entities that are not individuals.
The Commissioner has the general administration of this Act.
An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law. This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
The following table sets out the grants and benefits that are covered by this Act and the Acts (the entitlement Acts) under which those grants and benefits are payable:
Table of grants and benefits covered by Act | ||
|---|---|---|
Item | Grant or benefit | Entitlement Act |
2 | product stewardship (oil) benefits | Product Stewardship (Oil) Act 2000 |
On or after the commencement of this section, you may apply for registration for entitlement to a specific grant or benefit. The application must, subject to subsection (1A), be in the approved form and include such information as is specified in the regulations.
Telephone signature not required
If the application is given by telephone, it need not contain a telephone signature (within the meaning of section 995‑1 of the Income Tax Assessment Act 1997).
The definition of approved form in section 5 of this Act would otherwise have the effect that the requirement for a telephone signature, in subsection 388‑75(4) in Schedule 1 to the Taxation Administration Act 1953, would apply.
General requirements
If you apply in accordance with subsection (1), the Commissioner must register you for entitlement to the grant or benefit if the Commissioner is satisfied that:
you satisfy any specific requirements set out in this section in relation to registration for that grant or benefit; and
you satisfy any prescribed conditions; and
if paragraph (d) does not apply—you have an ABN; and
if you do not have an ABN and are not entitled to have an ABN—you have provided evidence, of a kind determined by the Commissioner, of your identity and address.
Specific requirement for product stewardship (oil) benefits
The specific requirement in relation to registration for the product stewardship (oil) benefits is that the Commissioner is satisfied that you:
except in relation to registration for entitlement only for product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—are licensed to manufacture excisable goods under Part IV of the Excise Act 1901; and
except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy any regulations made under this paragraph in relation to:
compliance with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises; and
the signing of any prescribed Code of Practice relating to recycled oils; and
compliance with any such prescribed Code of Practice; and
except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy the following conditions:
you comply with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises;
the Commissioner has not been informed by a Department, agency or authority of the Commonwealth, a State or a Territory that is responsible for the administration of any such legislation that you do not comply with the legislation; and
satisfy any prescribed conditions.
If the Commissioner refuses your application for registration, the Commissioner must give you written notice of:
the refusal; and
the reasons for the refusal.
If the Commissioner has not decided your application for registration within 28 days after your application is made, you may, at any time, give the Commissioner written notice that you wish to treat your application as having been refused.
For the purposes of section 53, if you give notice under subsection (2), the Commissioner is taken to have refused your application for registration on the day on which the notice is given.
If:
the Commissioner has registered you for entitlement to a grant or benefit; and
you do not make a claim for that grant or benefit within any 13 month period beginning on or after the later of the day on which you are registered and 1 July 2000;
the Commissioner may cancel that registration.
If:
the Commissioner registers you for entitlement to a grant or benefit; and
after doing so, the Commissioner becomes satisfied that:
you did not, at the time you were registered, satisfy one or more of the requirements in section 9 for registration for entitlement to that grant or benefit; or
you have ceased to satisfy one or more of those requirements;
the Commissioner may cancel that registration with effect from the time it took place or the time you ceased to satisfy the one or more requirements, as the case requires.
The Commissioner must cancel your registration if you ask the Commissioner to do so.
This section does not prevent you applying for fresh registration.
If the Commissioner cancels your registration, the Commissioner must give you written notice of the cancellation.
You may, subject to any determination by the Commissioner under subsection (2), make a claim under section 15 for any period (the claim period) that is specified in the claim.
The Commissioner may, in writing, determine any one or more of the matters set out in subsection (3) in relation to:
claims for all grants or benefits; or
claims for particular grants or benefits; or
claims by particular kinds of entities; or
any combination of the above.
The matters are:
the minimum period that may be covered by a claim;
the maximum period that may be covered by a claim;
the minimum amount of money in respect of which a claim may be made;
the minimum volume or quantity of goods in respect of which a claim may be made;
any other requirement to be complied with in making a claim.
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