Commonwealth Numbered Regulations

1987 No. 124 CUSTOMS REGULATIONS (AMENDMENT) - REG 5

5. After regulation 128C of the Principal Regulations the following
regulations are inserted: Conditions etc. in relation to payment of
rebate-subsection 164 (1) of the Act

"128D. (1) A rebate is not payable under subsection 164 (1) of the Act to a
person who purchases diesel fuel unless:

   (a)  the application for the rebate:

        (i)    is in a form approved by the Comptroller;

        (ii)   is signed by the applicant in accordance with the directions
               (if any) given by the Comptroller; and

        (iii)  is given to a Collector by delivering it at, or sending it by
               pre-paid post to, the address specified for that purpose by the
               Comptroller;

   (b)  the application for the rebate contains such particulars as are
        required under subregulation (2) to be included in the application;

   (c)  the application for the rebate contains estimates, or revised
        estimates, of the total quantity of diesel fuel to be used by the
        applicant in operating vehicles (including road vehicles), ships and
        equipment in the period of 12 months commencing on the date of the
        application;

   (d)  the applicant gives to the Collector any particulars required by the
        Collector of the method of calculating the estimates, or revised
        estimates, contained in the application; and

   (e)  the applicant gives to the Collector, together with the application
        for the rebate, a document being, or such number of documents as are
        relevant each being, an invoice or similar document, or a certified
        copy of an invoice or similar document, prepared by the seller of the
        fuel, or any part of the fuel, to which the application relates and
        containing the following information:

        (i)    the name of the seller;

        (ii)   the name of the purchaser of the fuel;

        (iii)  the quantity in litres of fuel purchased;

        (iv)   the date of delivery;

        (v)    the point of delivery;

        (vii)  the total amount paid or payable for the fuel.

"(2) The following particulars are required to be included in an application
for rebate in respect of diesel fuel purchased by the applicant:

   (a)  if the applicant has not at any time (whether before or after the
        commencement of this regulation) made an application for a rebate
        under subsection 164 (1) of the Act:

        (i)    the address, telephone number (if any) and occupation of the
               applicant;

        (ii)   particulars of the bank account, or other financial account,
               into which the rebate (if granted) is to be paid;

        (iii)  the quantity in litres of fuel to which the application
               relates;

        (iv)   the manner, being a manner referred to in paragraph 164 (1)
               (a), (aa), (b), (c) or (d) of the Act, in which the fuel is to
               be used;

        (v)    particulars of the activities or operations in which the fuel
               to which the application relates is to be used, including the
               location of those activities or operations;

        (vi)   the number of documents of the kind referred to in paragraph
               (1) (e) given to the Collector in connection with the
               application and the quantity in litres of the fuel to which
               those documents relate;

        (vii)  particulars of the equipment owned or used by the applicant
               that is operated on diesel fuel, specifying the equipment that
               is likely to be operated on the fuel to which the application
               relates;

        (viii) whether any person other than the applicant is involved, or
               likely to be involved, in the use of the fuel to which the
               application relates;

        (ix)   in relation to any vehicle (other than a road vehicle), ship or
               equipment used by the applicant that is operated on diesel
               fuel-the registration or identification number (if any) of the
               vehicle, ship or equipment and, if any licence is required for
               the use of the vehicle, ship or equipment, the relevant licence
               number;

        (x)    the number of road vehicles owned or used by the applicant that
               operate on diesel fuel and particulars of each of those
               vehicles including its make, body type, tare weight and
               registration number; or

   (b)  if paragraph (a) does not apply:

        (i)    particulars of a kind referred to in a subparagraph, other than
               subparagraph (iii) or (vi), of paragraph (a) only in so far as
               those particulars have not been given, or are different from
               the particulars of that kind last given, to the Collector in a
               previous application by the applicant for a rebate under
               subsection 164 (1) of the Act;

        (ii)   the particulars referred to in subparagraphs (a) (iii) and
               (vi);

        (iii)  particulars (including the total quantity in litres) of the
               diesel fuel purchased by the applicant since the applicant's
               last application, the particulars in respect of the fuel to
               which the present application relates and the particulars in
               respect of other diesel fuel being specified separately;

        (iv)   particulars (including the relevant date) of any disposal or
               acquisition by the applicant, since the applicant's last
               application, of any vehicle, ship or equipment operated on
               diesel fuel.

"(3) The alteration of any information set out in a document prepared by a
seller of diesel fuel for the purposes of paragraph (1) (e) shall be certified
by the seller. Prescribed matters-paragraph 164 (4C) (b) of the Act

"128E. For the purposes of paragraph 164 (4C) (b) of the Act, each of the
following matters relating to the use of diesel fuel by a person applying for
a rebate in respect of diesel fuel is prescribed:

   (a)  the type and size of the person's business or premises;

   (b)  the quantity of diesel fuel used by another person having a comparable
        business or comparable premises in activities and operations similar
        to the activities and operations in which the diesel fuel to which the
        application relates is to be used;

   (c)  particulars set out in the person's application other than any
        particulars of the correctness of which the Collector is not
        satisfied;

   (d)  the method used by the person to estimate the quantity of diesel fuel
        to be used by the person in the activities or operations in which the
        diesel fuel to which the application relates is to be used;

   (e)  estimates of the kind referred to in paragraph 128D (1) (c) supplied
        by the person in connection with previous applications for a rebate
        made by the person;

   (f)  any records held by the person relating to the use of the diesel fuel
        to which the application relates.".