Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts16. (1) In this section—“pensioner” means—
(a) a person to whom, or in respect of whom, 1 of the following pensions or allowances under the Social Security Act 1991 of the Commonwealth is being paid:
(i) an age pension under Part 2.2;
(ii) a disability support pension under Part 2.3;
(iii) a wife pension under Part 2.4;
(iv) a carer pension under Part 2.5;
(v) a sole parent pension under Part 2.6;
(vi) a widowed person allowance under Part 2.7;
(vii) a widow B pension under Part 2.8;
(b) a service pensioner within the meaning of the Veterans' Entitlements Act 1986 of the Commonwealth;
(c) a person to whom section 22 of the Veterans' Entitlements Act 1986 of the Commonwealth applies who is being paid at the maximum rate referred to in subsection 22 (3) of that Act;
(d) a person to whom a pension under Part II of the Veterans' Entitlements Act 1986 of the Commonwealth is being paid and to whom—
(i) subsection 22 (4), section 23 or 24 or subsection 30 (1) of that Act applies; or
(ii) section 27 of that Act applies by virtue of a war-caused injury or war-caused disease of a kind specified in item 1, 2, 3, 4, 5 or 6 in the table in subsection 27 (1); or
(e) a person who is, or is within a kind or class of persons that is, prescribed for the purposes of this paragraph.
(a) registered as unemployed with the Commonwealth Employment Service; and
(b) receiving an allowance in respect of unemployment under the Social Security Act 1991 of the Commonwealth;
disregarding any period not exceeding, or periods in the aggregate not exceeding, 4 weeks during which the person was not so registered or was not receiving such an allowance.
(2) Subject to this section, a pensioner or an unemployed person, who is a resident of the Territory may, within 12 months after the end of a financial year, apply to the Commissioner for a rebate in respect of debits tax paid during that year in respect of an account kept in the Territory.
(3) An application shall not be made after the period of 12 months referred to in subsection (2) without the approval of the Commissioner.
(4) Where a person is the holder, or joint holder, of more than 1 account in respect of a financial year, a rebate is payable in respect of only 1 of those accounts.
(5) Where a rebate is payable in respect of a joint account the amount of the rebate shall be calculated as if the account were held by 1 person.
(6) Subject to subsections (7) and (8), the amount of rebate payable in respect of an account held during a financial year shall correspond to the amount of debits tax paid during that year in respect of that account.
(7) Where but for this subsection the amount of rebate payable in respect of a financial year would be less than the determined amount no rebate is payable.
(8) Where but for this subsection the amount of rebate payable in respect of a financial year would exceed the determined amount the determined amount is payable.
(9) Subject to subsection (10), where a person is a pensioner or an unemployed person for part of a financial year (in this subsection called the “entitlement period”), the person may make an application under this section as if the reference in subsections (7) and (8) to a financial year were a reference to the entitlement period.
(10) Subsection (9) does not apply in respect of a person who is a pensioner or an unemployed person for part only of a financial year by reason of his or her death.
(11) An application shall be in a form approved by the Commissioner.
(12) The applicant shall furnish such information and documents as the Commissioner requires in connection with the consideration of the application.