Source: https://www.legislation.gov.au/Details/C2015C00387
Timestamp: 2020-02-18 15:21:33
Document Index: 197877431

Matched Legal Cases: ['art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 9', 'art 12', 'art 13']

Details: C2015C00387
- C2015C00387
Act No. 61 of 2000 as amended, taking into account amendments up to Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015
General Comments: This compilation is affected by a retrospective amendment. Please see the Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (Act No. 15 of 2017) for details.
Treasury Legislation Amendment (Repeal Day) Act 2015 - C2015A00002
sch 2 (items 39-49)
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 - C2015A00081
sch 1 (items 19-23)
C2015C00387
No. 61, 2000
Includes amendments up to: Act No. 81, 2015
Registered: 11 August 2015
This is a compilation of the Product Grants and Benefits Administration Act 2000 that shows the text of the law as amended and in force on 1 July 2015 (the compilation date).
This compilation was prepared on 28 July 2015.
7............ Commissioner has general administration of this Act......................... 3
Part 2—Grants and benefits covered by Act 4
8............ Grants and benefits covered by Act.................................................... 4
Part 3—Registration for grants and benefits 5
9............ Registration for entitlement to grants or benefits................................. 5
10.......... Refusal to register............................................................................... 6
11.......... Cancellation of registration.................................................................. 6
Part 4—Payment of grants and benefits 8
12.......... Claim periods...................................................................................... 8
13.......... Advances on account of grants or benefits.......................................... 8
14.......... Guidelines for making advances......................................................... 9
15.......... Claims for grants or benefits............................................................... 9
15A....... Authority for third party to make claim under section 15.................. 10
16.......... Further information........................................................................... 11
17.......... Assessment....................................................................................... 11
18.......... Reliance by Commissioner on claim................................................. 12
19.......... Commissioner must give you notice of an assessment...................... 12
20.......... Amendment of assessment................................................................ 12
21.......... Request for amended assessment...................................................... 13
23.......... Payment of grants or benefits............................................................ 13
24.......... Recovery by set‑off........................................................................... 13
24A....... Interest on underpaid grants or benefits............................................ 13
Part 5—Record‑keeping requirements etc. 16
25.......... No entitlement to grants or benefits unless record‑keeping requirements met 16
26.......... Pre‑claim record‑keeping requirements............................................. 16
27.......... Post‑claim record‑keeping requirements........................................... 17
28.......... Records that are lost or destroyed..................................................... 18
Part 6—Disqualification for fraud 19
29.......... Disqualification of claimant for fraud................................................ 19
30.......... Disqualification for aiding and abetting etc. fraud............................. 19
31.......... Disqualification of body corporate—executive disqualified etc......... 20
32.......... Disqualification of partnership—partner disqualified etc.................. 20
33.......... Disqualification of trust—trustee disqualified etc.............................. 21
Part 7—Contrived schemes etc. 22
34.......... Contrived schemes etc....................................................................... 22
Part 8—General Interest Charge (GIC) 23
35.......... General interest charge on unpaid scheme debts............................... 23
Part 9—Information‑gathering powers 24
42.......... Commissioner may obtain information and documents..................... 24
45A....... Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc. 24
46.......... Commonwealth bound by this Part................................................... 25
Part 12—Special rules for certain entities 26
51.......... Treatment of partners........................................................................ 26
52.......... Treatment of unincorporated associations......................................... 26
Part 13—Miscellaneous 28
53.......... Reviewable grant or benefit decisions............................................... 28
54.......... Application of the Criminal Code..................................................... 28
55.......... Appropriation.................................................................................... 28
56.......... Grants and benefits to be treated as subsidies for the purposes of section 15‑10 of the Income Tax Assessment Act 1997.......................................................................................................... 28
58.......... Service of documents if entity absent from Australia or cannot be found 29
60.......... Regulations....................................................................................... 29
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).
If the Commissioner is satisfied that the person has failed to comply with a requirement under section 350‑10 in Schedule 1 to the Taxation Administration Act 1953:
Sch 2 (items 5, 6, 73): 25 Feb 2015 (s 2(1) items 3, 5)
Sch 2 (items 39–49): 1 July 2015 (s 2(1) item 4)
Sch 2 (item 311): 1 July 2016 (s 2(1) item 5)
Sch 1 (items 19–23, 25–28): 1 July 2015 (s 2(1) item 1)
am. No. 54, 2003; No. 42, 2004; Nos. 73 and 101, 2006; No. 136, 2012; No 2, 2015; No 81, 2015
am. No. 105, 2000; No. 54, 2003; No. 42, 2004; No. 73, 2006; No 81, 2015
am. No. 105, 2000; Nos. 54 and 79, 2003; No. 42, 2004; No. 73, 2006; No 81, 2015
s. 16A..................................
rep No 81, 2015
ss. 24B–24G........................
ad No 42, 2004
am. No. 146, 2001; No. 54, 2003
am. No. 41, 2005; No. 101, 2006; No. 56, 2010
ss. 36–41.............................
am No 54, 2003; No 2, 2015