Document ID: chunk:federal_register_of_legislation:C2004A04325:body:0:p27
Version: federal_register_of_legislation:C2004A04325
Segment Type: other
Provision Reference: 
Character Range: 65788–68493

Principal Act, the following sections are inserted in Division 2:

Rebate documents to be kept

"240A.(1) A person who applies for rebate in respect of diesel fuel under subsection 164(1) (in this section called the 'applicant') must keep all relevant rebate documents:

    (a) that came into the applicant's possession before the application is made; or

    (b) that come into the applicant's possession after the application is made;

until the expiration of the period of 5 years after the application is made.

Penalty: $2,000.

"(2) For the purposes of subsection (1), a document is a relevant rebate document if it is necessary to enable a Collector to ascertain:

    (a) the quantity of diesel fuel that was purchased by the applicant for use in a manner referred to in subsection 164(1); or

    (b) the manner in which the applicant used the fuel in respect of which the application for rebate is made.

"(3) If:

    (a) an applicant is required, under subsection (1), to keep a document; and

    (b) the applicant is required by any law of the Commonwealth or of a State or Territory, or in accordance with ordinary commercial practice to give the document to another person;

the requirements of this section are taken to be complied with if, after surrendering the document and for the period that the document would have been required to be kept, the applicant keeps, instead of the document, a true copy certified in accordance with subsection (4).

"(4) If an applicant is required to surrender a document referred to in subsection (1) for a reason set out in subsection (3), the applicant may:

    (a) make a true copy of the document; and

    (b) attach to the copy a certificate, signed by the applicant:

         (i) stating that the copy is a true copy of the original document; and

         (ii) stating that the original document has been surrendered to another person for a reason set out in subsection (3); and

         (iii) providing particulars of that reason.

"(5) If an applicant makes a true copy and certifies the copy in accordance with subsection (4), the copy must be treated by the Comptroller or a Collector and is admissible in all courts as if it were the original document.

"(6) An applicant who is required by subsection (1) to keep documents:

    (a) must keep the documents in a manner that enables a Collector readily to ascertain:

         (i) the quantity of diesel fuel that was purchased by the applicant for use in a manner referred to in subsection 164(1); and

         (ii) the manner in which the applicant used the fuel in respect of which the application for rebate is made; and

    (b) must, if the Collector requests the applicant in