Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p6
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
Provision Reference: 
Character Range: 12440–15215

delegation.
"(3) A function or power so delegated, when performed or exercised by the delegate, shall, for the purposes of the law of customs or excise, or the other law of the Commonwealth, under which the function was established or the power conferred, be taken to have been performed or exercised by the Comptroller-General.
"(4) Paragraph 34ab (c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1).
"(5) In this section, 'officer of Customs' has the same meaning as it has for the purposes of the Customs Act 1901".
(2) A delegation by the Comptroller-General under section 14 of the Principal Act and in force immediately before the commencement of this section continues in force after that commencement as if it were given under section 14 of the Principal Act as amended by subsection (1).

PART 4—AMENDMENTS OF THE EXCISE ACT 1901

Principal Act
13. In this Part, "Principal Act" means the Excise Act 19013.

Interpretation
14. Section 4 of the Principal Act is amended by inserting in subsection (1) the following definition:
     " 'approved form' means a form approved, in writing, by the Comptroller-General;".

Rebate of duty in respect of diesel fuel used for certain purposes
15. (1) Section 78a of the Principal Act is amended:
     (a) by omitting from subsection (1) ", being diesel fuel upon which duty has been paid,";
     (b) by inserting after subsection (1) the following subsection:

     "(1a) An application under subsection (1) for rebate in respect of diesel fuel shall not be made before duty is paid on the diesel fuel.".
(2) An application under section 78a of the Excise Act 1901 for rebate of duty, being an application that is lodged, but not finally dealt with, before the commencement of this subsection, shall continue to have effect after the commencement of this subsection, as if the amendment of that section made by subsection (1) had not been made.

Diesel fuel rebate—payment of penalty in lieu of prosecution
16. Section 78ab of the Principal Act is amended:
     (a) by omitting from paragraph (1) (b) "78a" and substituting "78aa";
     (b) by omitting from paragraph (1) (e) "subsections (2) and (3)" and substituting "subsection (2)";
     (c) by inserting after subsection (1) the following subsection:'
     "(1a) Where a person, in an application for rebate under section 78a:
           (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