Document ID: chunk:federal_register_of_legislation:C2005C00272:clause:1_16a
Version: federal_register_of_legislation:C2005C00272
Segment Type: clause
Provision Reference: sch 1 cl 16A
Character Range: 8035–9515

16A  Obligation to notify Commissioner of payment etc. of drawback, refund, rebate or remission of customs or excise duty on certain fuel

 (1) If:
 (a) at any time before you claim entitlement to an energy grant in respect of an off‑road credit (within the meaning of the Energy Grants (Credits) Scheme Act 2003), you were paid or given any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the energy grants scheme fuel concerned; or
 (b) at any time before you claim entitlement to such an energy grant you applied for any such drawback, refund, rebate or remission and by the time you make the claim:
 (i) you have not been paid or given the drawback, refund, rebate or remission; and
 (ii) you have not withdrawn the application; and
 (iii) you have not been advised that the application has been rejected;
you must, at the time you claim the entitlement, notify the Commissioner of the fact.

 (2) If, at any time after you claim entitlement to an energy grant in respect of an off‑road credit (within the meaning of the Energy Grants (Credits) Scheme Act 2003), you are paid or given any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the energy grants scheme fuel concerned, you must, within 21 days after that time, notify the Commissioner of the fact.

Note: Refusal or failure to notify the Commissioner as required by this section is an offence under section 8C of the Taxation Administration Act 1953.