Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p3
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
Provision Reference: 
Character Range: 4981–7835

Principal Act is amended:
     (a) by omitting from paragraph (1) (e) "subsections (2) and (3)" and substituting "subsection (2)";
     (b) by inserting after subsection (1) the following subsection:

     "(1a) Where a person, in an application for rebate under section 164:
           (a) makes a statement that is false or misleading in a material particular; or
           (b) omits from a statement any matter or thing without which the statement is misleading in a material particular;
an officer may serve on the person a notice in writing:
           (c) setting out particulars of the false or misleading statement or of the omission by reason of which the statement is misleading;
           (d) if any rebate has been paid—demanding repayment of so much of the rebate paid as exceeds the rebate that would have been paid but for the statement or omission;
           (e) demanding payment of a penalty of:
              (i) unless subparagraph (ii) or (iii) applies—3 times the amount by which the rebate applied for exceeds the rebate for which application might properly have been made;
              (ii) if 3 times the excess referred to in subparagraph (i) would be less than $100—$100; or
              (iii) if 3 times the excess referred to in subparagraph (i) would be more than $5,000—$5,000;
           (f) setting out the terms of subsection (2); and
           (g) specifying the address at which payment of the amount demanded may be made under subsection (2).";
     (c) by omitting subsections (2) and (3) and substituting the following subsection:
     "(2) Where:
           (a) a notice is served on a person:
              (i) under subsection (1), in relation to obtaining rebate or failing to notify a Collector of the sale or other disposal of diesel fuel; or
              (ii) under subsection (1a), in relation to the making of a statement or the omission of any matter or thing from a statement; and
           (b) the person pays to a Collector, at the address specified in the notice and within 21 days after the day on which the notice was served, the amount or amounts demanded in the notice;
     proceedings shall not be brought for an offence against this Act in relation to the obtaining of the rebate, the failure to notify, the making of a statement or the omission from a statement of a matter or thing, as the case requires.".

Short paid duty etc. may be recovered
7. (1) Section 165 of the Principal Act is amended:
     (a) by omitting from subsection (1) "the Collector" and substituting "the Comptroller";
     (b) by omitting 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