When bulk end users’ entitlement to subsidy ends
11 When bulk end users’ entitlement to subsidy ends
This section applies to an entitlement to a subsidy for fuel used as bulk end user fuel.
If a claim for the subsidy is not made by 30 September 2009 or within 2 years after the fuel was used as bulk end user fuel, whichever time is earlier, the entitlement ends.
Note—See the repealed Act, section 14A in relation to the time at which bulk end user fuel is taken to be used.
Subsection (2) applies despite the repealed Act, sections 33, 34D, 35 and 36.
The repealed Act, section 34D(2) does not apply to deciding a subsidy if the entitlement to the subsidy has ended under subsection (2).
A reference in subsection (2) to making a claim for the subsidy includes lodging a return under the repealed Act, section 38.
This Act’s bill:Explanatory memorandumSecond reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.