Document ID: chunk:federal_register_of_legislation:C2005C00272:clause:1_27a
Version: federal_register_of_legislation:C2005C00272
Segment Type: clause
Provision Reference: sch 1 cl 27A
Character Range: 17193–18215

27A  Requirement to notify Commissioner about any disqualifying use etc. of energy grant scheme fuel

  If:
 (a) you make a claim for an energy grant; and
 (b) after you make the claim, you:
 (i) use any of the energy grant scheme fuel to which the claim relates for a use (the actual use) other than the particular use for which you purchased or imported the fuel into Australia, except where you would have been entitled to an energy grant of the same amount if you had purchased the fuel for the actual use; or
 (ii) sell or otherwise dispose of any of the fuel; or
 (iii) lose any of the fuel (whether because of accident, theft or any other reason);
you must notify the Commissioner in writing of the fact, within 90 days, or such longer period as the Commissioner allows, after:
 (c) the use, sale or other disposal of the fuel takes place; or
 (d) the loss of the fuel becomes known to you.

Note: Failure to notify the Commissioner is an offence under paragraph 8C(1)(d) of the Taxation Administration Act 1953.