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This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000
The Parliament
of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Product Grants
and Benefits Administration Bill 2000
No.
, 2000
(Treasury)
A
Bill for an Act to provide for assessment and payment of certain grants and
benefits, and for related purposes
ISBN: 0642 435561
Contents
A Bill for an Act to provide for assessment and payment
of certain grants and benefits, and for related purposes
The Parliament of Australia enacts:
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 binds the Crown in right of each of the States, of the
Australian Capital Territory, of the Northern Territory and of Norfolk Island.
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.
authorised officer means an APS employee who has been
authorised by the Commissioner under section 59 for the purposes of the
provision in which the expression occurs.
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.
Deputy Commissioner means a Deputy Commissioner of
Taxation.
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:
(a) is false or misleading in a material particular; or
(b) 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 42(2)(b) or (c).
general interest charge means the charge worked out under
Division 1 of 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.
occupier, in relation to premises, includes a person present
at the premises who is in apparent control of the premises.
overpayment debt means so much of an amount paid, or
purportedly paid, to an entity by way of:
(a) a grant or benefit as represents an overpayment; or
(b) an amount that is repayable as mentioned in subsection 13(2) or (3)
(which deals with advances).
premises includes the following:
(a) a structure, building, aircraft, vehicle or vessel;
(b) a place (whether enclosed or built on or not);
(c) a part of a thing referred to in paragraph (a) or (b).
scheme debt means:
(a) an overpayment debt; or
(b) 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.
Note: The expression you is not used in
provisions that apply only to entities that are not
individuals.
If a maximum penalty is specified:
(a) at the foot of a section of this Act (other than a section that is
divided into subsections); or
(b) at the foot of a subsection of this Act;
then:
(c) a person who contravenes the section or subsection is guilty of an
offence punishable, on conviction, by a penalty not exceeding the specified
penalty; or
(d) the offence referred to in the section or subsection is punishable, on
conviction, by a penalty not exceeding the specified penalty.
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that the Taxation
Administration Act 1953 applies to this Act as a taxation
law.
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 |
|
1 |
fuel sales grants |
Fuel Sales Grants Act 2000 |
|
|
|
|
(1) On or after the commencement of this section, you may apply for
registration for entitlement to a specific grant or benefit. The application
must be in the approved form.
General requirements
(2) 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:
(a) you have an ABN; and
(b) you satisfy any specific requirements set out in this section in
relation to registration for that grant or benefit; and
(c) you satisfy any prescribed conditions.
Specific requirement for fuel sales grants
(3) The specific requirement in relation to registration for the fuel
sales grant is that you satisfy any prescribed conditions.
Change of registration details to be notified
(4) If:
(a) you are registered for entitlement to a grant or benefit;
and
(b) any of your prescribed registration details change;
you must notify the Commissioner of the change within 28 days after the
change happens.
(5) In this section:
prescribed registration details means matters or
circumstances specified in the regulations.
(1) If the Commissioner refuses your application for registration, the
Commissioner must give you written notice of:
(a) the refusal; and
(b) the reasons for the refusal.
(2) 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.
(3) 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.
(1) If:
(a) the Commissioner has registered you for entitlement to a grant or
benefit; and
(b) 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.
(2) If:
(a) the Commissioner has registered you for entitlement to a grant or
benefit; and
(b) the Commissioner is satisfied that you no longer satisfy one or more
of the provisions in section 9 that set out the requirements for
registration for that grant or benefit;
the Commissioner may cancel that registration.
(3) The Commissioner must cancel your registration if you ask the
Commissioner to do so.
(4) This section does not prevent you applying for fresh
registration.
(5) If the Commissioner cancels your registration, the Commissioner must
give you written notice of the cancellation.
(1) The Commissioner must, in writing, determine the claim periods for
each particular grant or benefit. The claim periods may be different for
entities of a kind specified in the determination.
(2) Despite subsection (1), the claim periods, for a
particular grant or benefit, for entities of a kind in respect of which a
determination under subsection (3) is in force, are the periods worked out
in accordance with that determination.
(3) The Commissioner may, in writing, determine the claim periods for a
particular grant or benefit for particular entities specified in the
determination.
(1) The Commissioner may, on behalf of the Commonwealth, make an advance
on account of a grant or benefit that may become payable.
(2) If:
(a) you receive an advance on account of a grant or benefit that may
become payable; and
(b) the amount of the advance is greater than the amount of the grant or
benefit;
you are liable to repay the amount of the excess to the
Commonwealth.
(3) If:
(a) you receive an advance on account of a grant or benefit that may
become payable; and
(b) you do not make a claim for payment of the grant or benefit within 28
days after the end of the claim period concerned;
you are liable to repay the amount of the advance to the
Commonwealth.
(4) An amount that you are liable to repay under this section is due and
payable:
(a) if subsection (2) applies—at the time that you make the
claim for the grant or benefit in respect of which the advance was made;
or
(b) if subsection (3) applies—at the end of the period of 28
days referred to in that subsection.
(5) The Commissioner must not make an advance to an entity unless the
entity has requested the Commissioner to make the advance. The amount of the
advance must not exceed the amount requested by the entity.
(1) The Commissioner may, by writing, formulate guidelines to be complied
with by him or her in deciding whether to make advances under
section 13.
(2) In deciding whether to make advances under section 13, the
Commissioner must comply with any relevant guidelines under
subsection (1).
(1) Despite the provisions of Part 3 and the entitlement Acts, you
are not entitled to a grant or benefit in respect of a claim period unless you
make a claim for payment of the grant or benefit.
(2) The claim:
(a) must relate to all the goods in respect of which you are entitled to a
grant or benefit for the claim period in question; and
(b) must be in the approved form; and
(c) must include such information as is specified in the regulations;
and
(d) must be signed by you, unless it is transmitted to the Commissioner in
an electronic format approved by the Commissioner and contains your electronic
signature; and
(e) must be given to the Commissioner before the end of 2 years after the
end of the claim period.
(3) Section 9 does not, by implication, limit subsection (2) of
this section.
(4) However, you cannot make more than one claim for a particular grant or
benefit under this section in respect of a claim period.
Note: You may request the Commissioner to amend an
assessment (see section 21).
(5) Despite the provisions of Part 3 and the entitlement Acts, if you
contravene subsection (4) in relation to a particular claim period, you are
not entitled, and are taken never to have been entitled, to the grant or benefit
in respect of that claim period.
(6) In this section:
electronic signature means an entity’s unique
identification in an electronic form that is approved by the
Commissioner.
(1) This section applies to you if you have made a claim for a grant or
benefit.
(2) The Commissioner may, within 28 days after the claim is made, request
you to give the Commissioner, within the period specified in the request,
further information about the claim.
(3) The Commissioner may refuse to consider the claim until you give the
Commissioner the information.
(1) This section applies to you if you have made a claim for a grant or
benefit in respect of a claim period.
(2) The Commissioner must make an assessment of the amount of the grant or
benefit to which you are entitled in respect of the claim period.
Note: Under section 5, assessment
includes a nil assessment.
(1) If you make a claim for a grant or benefit in respect of a claim
period, the Commissioner may, for the purposes of making an assessment, accept
(either in whole or in part):
(a) a statement in the claim; and
(b) any other statement otherwise made by you or on your behalf.
(2) In determining whether an assessment is correct, any determination,
opinion or judgment of the Commissioner made, held or formed in connection with
the consideration of an objection against the assessment is taken to have been
made, held or formed when the assessment was made.
(1) The Commissioner must give you notice of an assessment as soon as
practicable after the assessment is made. However, failing to do so does not
affect the validity of the assessment.
(2) The Commissioner may give you the notice electronically if you
transmitted the relevant claim to the Commissioner in an electronic
format.
(1) The Commissioner may at any time amend an assessment under this
Part.
(2) An amended assessment is an assessment for all purposes of this
Act.
(3) If, as a result of an amended assessment, you are liable to pay an
amount to the Commissioner, the amount is taken to have become due and payable
at the time that the original assessment was made.
(1) You may request the Commissioner in the approved form to make an
amended assessment.
(2) The Commissioner must comply with the request if it is made
within:
(a) 2 years after the end of the claim period; or
(b) such further period as the Commissioner allows.
The production of a notice of assessment under this Part is conclusive
evidence:
(a) that the assessment was properly made; and
(b) except in proceedings under Part IVC of the Taxation
Administration Act 1953 on a review or appeal relating to the
assessment—that the amounts and particulars in the assessment are
correct.
(1) If you are entitled to a grant or benefit in respect of a claim
period:
(a) the grant or benefit is a debt due to you by the Commissioner on
behalf of the Commonwealth; and
(b) you may recover the grant or benefit by action in a court of competent
jurisdiction.
(2) Grant or benefits are payable by the Commonwealth in the manner
determined by the Commissioner.
If an entity is liable to pay a scheme debt, the scheme debt may be
deducted from one or more grants or benefits that are payable to the entity, and
if the scheme debt is so deducted, the grant or benefit is taken to have been
paid in full to the entity.
(1) Despite the provisions of Part 3 and the entitlement
Acts:
(a) you are not entitled to a grant or benefit in respect of a particular
claim period unless you comply with the pre-claim record-keeping requirements
set out in section 26; and
(b) if you have made a claim for a grant or benefit in respect of a
particular claim period—you are not entitled, and are taken never to have
been entitled, to the grant or benefit in respect of that claim period unless
you have complied with the post-claim record-keeping requirements set out in
section 27.
(2) If:
(a) you make a claim for a grant or benefit in respect of a claim period;
and
(b) you make a statement in the claim to the effect that you undertake to
comply with the post-claim record-keeping requirements set out in
section 27;
the Commissioner may, for the purposes of making an assessment, assume that
you will comply with those requirements. However, if you do not comply with
those requirements, the Commissioner may amend your assessment under
section 20.
(1) This section sets out the pre-claim record-keeping requirements that
apply to you in relation to a grant or benefit in respect of a particular claim
period.
(2) You must:
(a) keep records that enable you to substantiate your claim for the grant
or benefit; and
(b) retain those records until you make the claim.
Note: Section 27 provides that you must continue to
retain those records for 5 years after you make the claim.
(3) The records must be:
(a) in English; or
(b) readily accessible, and easily convertible into English.
(4) You are taken to have met the requirement set out in
paragraph (2)(a) if you keep records of a kind, and in a manner, specified
in a written determination made by the Commissioner.
Note: Sections 8L, 8Q and 8T of the Taxation
Administration Act 1953 deal with keeping records
incorrectly.
(1) This section sets out the post-claim record-keeping requirements that
apply to you in relation to a grant or benefit in respect of a particular claim
period.
(2) You must continue to retain, for the period of 5 years after the claim
was made, the records that the pre-claim record-keeping requirements set out in
section 26 required you to retain.
(3) If the Commissioner gives you a written notice telling you to produce
records that subsection (2) required you to retain, you must comply with
the notice.
(4) A notice under subsection (3) must give you 28 days or more to
comply, starting on the day after the notice is given. The Commissioner may
allow you more time to comply with the notice.
(5) Despite subsection (2), it is not necessary to continue to retain
records:
(a) if the Commissioner tells you that you do not need to retain them;
or
(b) for a company that has been finally dissolved.
(6) Despite section 8C of the Taxation Administration Act
1953, you do not commit an offence merely by not complying with a notice
under subsection (3).
Note: Sections 8L, 8Q and 8T of the Taxation
Administration Act 1953 deal with keeping records
incorrectly.
(1) This section applies to you if:
(a) section 26 or 27 requires you to retain a particular record;
and
(b) the record is lost or destroyed.
(2) If you have a complete copy of the record that is lost or destroyed,
it is treated as the original from the time of the loss or
destruction.
(3) If you do not have such a copy, but the Commissioner is satisfied that
you took reasonable precautions to prevent the loss or destruction, your
entitlement to a grant or benefit is not affected by your failing to retain or
produce the original record.
(4) This section has effect despite anything in section 25, 26 or
27.
Despite the provisions of Part 3 and the entitlement Acts,
if:
(a) you make a false statement to a person who is exercising powers, or
performing functions, under or in connection with this Act or an entitlement
Act; and
(b) you do so knowing that, or reckless as to whether, the
statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading
in a material particular; and
(c) the amount of a grant or benefit that would have been payable to you
in respect of a claim period if the statement was not false exceeds the amount
of the grant or benefit properly payable to you in respect of that claim
period;
you are disqualified, and are taken to have been disqualified, from
receiving that grant or benefit in relation to the period:
(d) beginning at the start of that claim period; and
(e) ending at the end of 2 years or such shorter period as is determined
by the Commissioner.
Note: Recklessly making a false statement can be an offence
against section 8N of the Taxation Administration Act 1953, and
knowingly making a false statement can be an offence against section 8P of
that Act.
Despite the provisions of Part 3 and the entitlement Acts,
if:
(a) an entity makes a false statement to a person who is exercising
powers, or performing functions, under or in connection with this Act or an
entitlement Act; and
(b) the entity does so knowing that, or reckless as to whether, the
statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading
in a material particular; and
(c) the amount of a grant or benefit that would have been payable to the
entity in respect of a claim period if the statement was not false exceeds the
amount of the grant or benefit properly payable to the entity in respect of that
claim period; and
(d) you:
(i) aided, abetted, counselled or procured the making of the statement by
the entity; or
(ii) were in any way, by act or omission, directly or indirectly,
knowingly concerned in, or party to, the making of the statement by the
entity;
you are disqualified, and are taken to have been disqualified, from
receiving that grant or benefit in relation to the period:
(e) beginning at the start of that claim period; and
(f) ending at a time determined by the Commissioner.
Note: Recklessly making a false statement can be an offence
against section 8N of the Taxation Administration Act 1953, and
knowingly making a false statement can be an offence against section 8P of
that Act.
Despite the provisions of Part 3 and the entitlement Acts, a body
corporate is disqualified, and is taken to have been disqualified, from
receiving a grant or benefit in relation to a particular time if any of the
following individuals is disqualified under section 29 or 30 from receiving
that grant or benefit in relation to that time:
(a) a director of the body corporate;
(b) the secretary of the body corporate;
(c) a person (by whatever name called and whether or not a director of the
body corporate) who is concerned in, or takes part in, the management of the
body corporate.
Despite the provisions of Part 3 and the entitlement Acts, a
partnership is disqualified, and is taken to have been disqualified, from
receiving a grant or benefit in relation to a particular time if any of the
following entities is disqualified under section 29 or 30 from receiving
that grant or benefit in relation to that time:
(a) a partner;
(b) an individual who:
(i) is an employee of the partnership; and
(ii) is concerned in, or takes part in, the management of the
partnership;
(c) in a case where a partner is a body corporate:
(i) a director of the body corporate; or
(ii) the secretary of the body corporate; or
(iii) a person (by whatever name called and whether or not a director of
the body corporate) who is concerned in, or takes part in, the management of the
body corporate.
Despite the provisions of Part 3 and the entitlement Acts, a trust
is disqualified, and is taken to have been disqualified, from receiving a grant
or benefit in relation to a particular time if any of the following entities is
disqualified under section 29 or 30 from receiving that grant or benefit in
relation to that time:
(a) a trustee;
(b) an individual who:
(i) is an employee of the trust; and
(ii) is concerned in, or takes part in, the management of the
trust;
(c) in a case where a trustee is a body corporate:
(i) a director of the body corporate; or
(ii) the secretary of the body corporate; or
(iii) a person (by whatever name called and whether or not a director of
the body corporate) who is concerned in, or takes part in, the management of the
body corporate.
(1) If:
(a) one or more entities enter into, commence to carry out, or carry out a
scheme; and
(b) it would be concluded that the entity, or any of the entities, who
entered into, commenced to carry out, or carried out the scheme or any part of
the scheme did so for the sole or dominant purpose of enabling a particular act
or transaction to be taken into account in determining a grant or benefit
entitlement of any entity (whether or not the entity, or any of the entities,
who entered into, commenced to carry out, or carried out the scheme or any part
of the scheme); and
(c) the scheme or part of the scheme has achieved, or apart from this
section, would achieve, that purpose;
the Commissioner may determine that this Act or an entitlement Act has, and
is taken always to have had, effect as if the act or transaction had never
happened.
(2) A determination under subsection (1) has effect
accordingly.
(3) In this section:
scheme means:
(a) any agreement, arrangement, understanding, promise or undertaking,
whether express or implied and whether or not enforceable, or intended to be
enforceable, by legal proceedings; and
(b) any scheme, plan, proposal, action, course of action or course of
conduct, whether unilateral or otherwise.
(1) For the purposes of this section, a designated scheme
debt is:
(a) an overpayment debt; or
(b) an amount payable by way of a penalty under section 36.
(2) If an amount of a designated scheme debt that is payable by you
remains unpaid after the day by which it must be paid, you are liable to pay the
general interest charge (GIC) on the unpaid amount.
Note: The GIC is worked out under Division 1 of
Part IIA of the Taxation Administration Act 1953.
(3) You are liable to pay the GIC for each day in the period
that:
(a) started at the beginning of the day by which the designated scheme
debt was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day,
any of the following remains unpaid:
(i) the designated scheme debt;
(ii) GIC on any of the designated scheme debt.
(4) This section does not apply to an overpayment debt that is
attributable (in whole or in part) to an error made by the Commissioner, where
the grant or benefit concerned was received in good faith.
Note: The overpayment debt is recoverable as an
administrative overpayment under section 8AAZN of the Taxation
Administration Act 1953.
(5) This section does not apply to an overpayment debt that is
attributable (in whole or in part) to a change in regulations made for the
purposes of working out the amount of a grant or benefit.
(1) You are liable to a penalty if:
(a) you make a false statement to a person who is exercising powers, or
performing functions, under or in connection with this Act or an entitlement Act
(whether or not you know that the statement is a false statement); and
(b) the amount of a grant or benefit that would have been payable to you
in respect of a claim period if the statement was not false exceeds the amount
of the grant or benefit properly payable to you in respect of that claim
period.
(2) The amount of the penalty is double the excess.
(1) The Commissioner must make an assessment of the penalty payable by you
under section 36.
(2) The Commissioner must give you notice of an assessment as soon as
practicable after the assessment is made. However, failing to do so does not
affect the validity of the assessment.
(3) The Commissioner may give you the notice electronically if you
transmitted the relevant claim to the Commissioner in an electronic
format.
(4) The notice may be included in any other notice the Commissioner gives
you.
(5) The penalty becomes due for payment on the day specified in the
notice, which must be at least 14 days after the notice is given to
you.
(1) The Commissioner may remit some or all of the penalty that an entity
is liable to pay under section 36 if the Commissioner is satisfied that it
is fair and reasonable to do so.
(2) The Commissioner may decide to do this before or after making an
assessment under this Part.
(1) The Commissioner may at any time amend an assessment under this
Part.
(2) An amended assessment is an assessment for all purposes of this
Act.
The production of a notice of assessment under this Part is conclusive
evidence:
(a) that the assessment was properly made; and
(b) except in proceedings under Part IVC of the Taxation
Administration Act 1953 on a review or appeal relating to the
assessment—that the amounts and particulars in the assessment are
correct.
Nothing in this Part makes it an offence to do or omit to do
anything.
Note: However, some of the conduct covered by this Part
might constitute an offence against a provision outside this Part. An entity
that is prosecuted for such an offence is not liable to pay any penalty under
this Part: see section 8ZE of the Taxation Administration Act
1953.
(1) This section applies to a person if the Commissioner has reason to
believe that the person:
(a) has information or a document that is relevant to the operation of
this Act or an entitlement Act; or
(b) is capable of giving evidence which the Commissioner has reason to
believe is relevant to the operation of this Act or an entitlement
Act.
(2) The Commissioner may, by written notice given to the person, require
the person:
(a) to give to the Commissioner, within the period and in the manner and
form specified in the notice, any such information; or
(b) to produce to the Commissioner, within the period and in the manner
specified in the notice, any such documents; or
(c) to attend before the Commissioner at a time and place specified in the
notice to give any such evidence, either orally or in writing, and produce any
such documents.
Note: Failing to comply with a notice can be an offence
against section 8C of the Taxation Administration Act
1953.
(3) The regulations may prescribe scales of expenses to be allowed to
persons who are required to attend under this section.
(1) An individual is not excused from giving information or evidence or
producing a document under this Part on the ground that the information or
evidence or the production of the document might tend to incriminate the
individual or expose the individual to a penalty.
(2) However:
(a) giving the information or evidence or producing the document;
or
(b) any information, document or thing obtained as a direct or indirect
consequence of giving the information or evidence or producing the
document;
is not admissible in evidence against the individual in criminal
proceedings other than proceedings for an offence against section 8C, 8K,
8N or 8P of the Taxation Administration Act 1953, being an offence
that relates to this Part.
The Commissioner may inspect a document produced under this Part and may
make and retain copies of, or take and retain extracts from, such a
document.
(1) The Commissioner may take, and retain for as long as is necessary,
possession of a document produced under this Part.
(2) The person otherwise entitled to possession of the document is
entitled to be supplied, as soon as practicable, with a copy certified by the
Commissioner to be a true copy.
(3) The certified copy must be received in all courts and tribunals as
evidence as if it were the original.
(4) Until a certified copy is supplied, the Commissioner must, at such
times and places as the Commissioner thinks appropriate, permit the person
otherwise entitled to possession of the document, or a person authorised by that
person, to inspect and make copies of, or take extracts from, the
document.
(1) This Part binds the Crown in right of the Commonwealth. However, it
does not make the Crown liable to be prosecuted for an offence.
(2) This section has effect in addition to section 4.
(1) This section restricts what a person (the entrusted
person) may do with protected information, or protected documents, that
the person has obtained in the course of official employment.
(2) The entrusted person:
(a) must not make a record of protected information; and
(b) must not disclose it to anyone else;
if the recording or disclosure is not in accordance with
subsection (3).
Maximum penalty: Imprisonment for 2 years.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
(3) It is not an offence against subsection (2) if any of the
following apply to the recording or disclosure:
(a) the recording or disclosure is for the purposes of this Act or an
entitlement Act;
(b) the recording or disclosure happens in the course of the performance
of the duties of the entrusted person’s official employment;
(c) the entrusted person is the Commissioner or a Deputy Commissioner and
the disclosure is to:
(i) the Australian Statistician and is of information to be used for the
purposes of the Census and Statistics Act 1905; or
(ii) another person for the purpose of that other person carrying out
functions under a taxation law; or
(iii) the Administrative Appeals Tribunal in connection with proceedings
under a taxation law;
(d) the disclosure is by a person authorised by the Commissioner or a
Deputy Commissioner to disclose the information and the disclosure is
to:
(i) the Australian Statistician and is of information to be used for the
purposes of the Census and Statistics Act 1905; or
(ii) another person for the purpose of that other person carrying out
functions under a taxation law.
Note: A defendant bears an evidential burden in relation to
a matter in subsection (3)—see subsection 13.3(3) of the Criminal
Code.
(4) Subsection (3) does not authorise the disclosure of information
to a Minister.
(5) In this section:
disclose means divulge or communicate.
official employment means:
(a) appointment or employment by the Commonwealth, or the performance of
services for the Commonwealth; or
(b) the exercise of powers or performance of functions under a delegation
by the Commissioner.
protected document means any document made or given under, or
for the purposes of, this Act or an entitlement Act.
protected information means information that meets all the
following conditions:
(a) it relates to the personal information of a person other than the
entrusted person;
(b) it was obtained by the entrusted person, or by any other person, in
the course of official employment;
(c) it was disclosed or obtained for the purposes of this Act or an
entitlement Act.
taxation law has the same meaning as in section 995-1 of
the Income Tax Assessment Act 1997.
(1) This section applies to premises if an authorised officer has reason
to believe that:
(a) there are on the premises any documents or goods that are relevant to
the operation of this Act or an entitlement Act; or
(b) there is on the premises any other property that is relevant to the
operation of this Act or an entitlement Act.
(2) The authorised officer:
(a) may at all reasonable times enter and remain on those premises;
and
(b) is entitled to full and free access at all reasonable times to any
such documents, goods or other property on those premises; and
(c) may inspect, examine, make copies of, or take extracts from, any such
documents on those premises; and
(d) may inspect, examine, count, measure, weigh, gauge, test or analyse
any such goods or other property on those premises and, to that end, take
samples.
(3) An authorised officer is not entitled to enter or remain on any
premises if, after having been requested by the occupier to produce his or her
identity card, the officer fails to comply with that request.
(4) If an authorised officer enters, or proposes to enter, premises under
this section, the occupier must provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section.
(5) An occupier who contravenes subsection (4) is guilty of an
offence punishable on conviction by a fine not exceeding 10 penalty
units.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
(1) The Commissioner must issue an identity card to a person who is an
authorised officer for the purposes of section 48.
(2) The identity card must be in the form prescribed by the
regulations.
(3) The identity card must contain a recent photograph of the authorised
officer.
(4) A person is guilty of an offence if:
(a) the person has been issued with an identity card under
subsection (1); and
(b) the person ceases to be an authorised officer for the purposes of
section 48; and
(c) the person does not immediately return the identity card to the
Commissioner.
Maximum penalty: 1 penalty unit.
Note: Chapter 2 of the Criminal Code sets out
the general principles of criminal responsibility.
(5) A person who is an authorised officer for the purposes of
section 48 must carry the identity card at all times when exercising the
powers or performing the functions of such an authorised officer.
(1) This Part binds the Crown in right of the Commonwealth. However, it
does not make the Crown liable to be prosecuted for an offence.
(2) This section has effect in addition to section 4.
(1) This Act and the entitlement Acts apply to a partnership as if the
partnership were a person, but it applies with the following changes.
(2) Obligations that are imposed under this Act on a partnership are
imposed on each partner, but may be discharged by any of the partners.
(3) The partners are jointly and severally liable to pay any amount that
is payable under this Act by the partnership.
(4) Any offence against this Act that is committed by a partnership is
taken to have been committed by each partner who:
(a) aided, abetted, counselled or procured the relevant act or omission;
or
(b) was in any way knowingly concerned in, or party to, the relevant act
or omission (whether directly or indirectly and whether by any act or omission
of the entity).
(5) For the purposes of this Act and the entitlement Acts, a change in the
composition of a partnership does not affect the continuity of the
partnership.
(6) In this section:
this Act includes the Taxation Administration Act
1953, to the extent to which that Act relates to this Act or an entitlement
Act.
(1) This Act and the entitlement Acts apply to an unincorporated
association or body of persons as if the association or body were a person, but
it applies with the following changes.
(2) Obligations that would be imposed under this Act on an unincorporated
association or body of persons are imposed on each member of the committee of
management of the association or body, but may be discharged by any of those
members.
(3) Any offence against this Act that is committed by the association or
body is taken to have been committed by each member of its committee of
management who:
(a) aided, abetted, counselled or procured the relevant act or omission;
or
(b) was in any way knowingly concerned in, or party to, the relevant act
or omission (whether directly or indirectly and whether by any act or omission
of the entity).
(4) In this section:
this Act includes the Taxation Administration Act
1953, to the extent to which that Act relates to this Act or an entitlement
Act.
(1) If you are dissatisfied with a reviewable grant or benefit decision
relating to you, you may object against the decision in the manner set out in
Part IVC of the Taxation Administration Act 1953.
(2) Each of the following decisions is a reviewable grant or benefit
decision:
|
Reviewable grant or benefit decisions |
||
|---|---|---|
|
Item |
Decision |
Provision under which decision is made |
|
1 |
refusing an application for registration |
section 10 |
|
2 |
cancelling registration |
section 11 |
|
3 |
making an assessment of the amount of a grant or benefit |
section 17 |
|
4 |
amending an assessment of the amount of a grant or benefit |
section 20 |
|
5 |
making an assessment of the amount of a penalty |
section 37 |
|
6 |
amending an assessment of the amount of a penalty |
section 39 |
The Criminal Code applies to all offences against this
Act.
Grants and benefits must be paid out of the Consolidated Revenue Fund,
which is appropriated accordingly.
A grant or benefit is taken to be a subsidy for the purposes of
section 15-10 of the Income Tax Assessment Act 1997.
(1) An entity’s address for service for the purposes of this Act
is:
(a) if the entity is registered in the Australian Business
Register—the address shown in the Register as the entity’s address
for service; or
(b) if the entity is not registered in that Register—the address
last notified by the entity in a claim, application or any other document under
this Act or an entitlement Act; or
(c) any other address that the Commissioner reasonably believes to be the
entity’s address for service.
(2) If an entity on whom a notice or other document must be
served:
(a) under this Act or an entitlement Act; or
(b) in proceedings for recovery of a scheme debt;
has notified the Commissioner of an Australian address for service, the
Commissioner may serve the notice or document by post to that address.
(3) However, if an entity that has made claims electronically notifies the
Commissioner of an address for effecting service by way of electronic
transmission, the Commissioner may serve a notice under this Act or an
entitlement Act on the entity by electronic transmission to that
address.
(1) This section applies if:
(a) a document needs to be served on an entity in respect of any
proceeding to recover a scheme debt; and
(b) the Commissioner, after making reasonable inquiries, is satisfied
that:
(i) the entity is absent from Australia and does not have any agent in
Australia on whom the document can be served; or
(ii) the entity cannot be found.
(2) The Commissioner may, without the court’s leave, serve the
document by posting it, or a sealed copy of it, in a letter addressed to the
entity at any Australian address of the entity (including the entity’s
Australian place of business or residence) that is last known to the
Commissioner.
The Commissioner may, by writing, authorise an APS employee to be an
authorised officer for the purposes of a specified provision or provisions of
this Act.
The Governor-General may make regulations prescribing matters:
(a) required
or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.