Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p4
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
Provision Reference: 
Character Range: 7564–10193

from subsection (3) "a Collector" and substituting "the Comptroller";
     (c) by adding at the end the following subsection:
     "(4) Where a court or the Administrative Appeals Tribunal determines, or an officer or employee of the Commonwealth performing duties in the Attorney-General's Department (being an officer or employee who is entitled, under section 55d of the Judiciary Act 1903, to practise as a barrister and solicitor in any Territory) advises, in writing, that, in particular circumstances, the rebate, or a part of the rebate, paid to a person in respect of diesel fuel used by that person should not have been so paid, the Comptroller shall not, under subsection (3):
           (a) demand repayment of that rebate or that part of that rebate from that person; or
           (b) demand repayment of any amount of rebate paid, in similar circumstances, to any other person who, by reason of the operation of that decision, would appear not to have been entitled to that amount;
     unless the person referred to in paragraph (a) or (b):
           (c) has been convicted of an offence against this Act in respect of the obtaining of that rebate; or
           (d) has been required to pay a penalty under subsection 164aa (1) or (1a) in respect of the application for that rebate and has paid that penalty.".
(2) Any demand made by a Collector under subsection 165 (1) or (3) of the Customs Act 1901 as in force at any time before the commencement of this section, being a demand that has not been complied with before that commencement, continues to have effect after that commencement as if the amendments made by this section had not been made.
8. After section 165 of the Principal Act the following section is inserted:

Diesel fuel rebate scheme set-offs
"165a. (1) Subject to subsection (3), where at any time, a person is liable to repay to the Commonwealth an amount under subsection 164 (2) or 165 (3) in respect of a rebate of duty paid in relation to diesel fuel and, at the same time, the Commonwealth is liable to pay an amount to that person under section 164, the Comptroller shall, by notice in writing, set off the first-mentioned amount against the second-mentioned amount and, where he or she does so, then, with effect from the day of issue of that notice:

     (a) if one amount is greater than the other—the lesser amount shall be taken to have been paid in full and the greater amount shall be taken to have been paid to the extent of the lesser amount; and
     (b) if both amounts are equal—both amounts shall be taken to have been paid in full.
"(2) Where the Comptroller effects a