Document ID: chunk:federal_register_of_legislation:C2004A03826:body:0:p7
Version: federal_register_of_legislation:C2004A03826
Segment Type: other
Provision Reference: 
Character Range: 14967–17800

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 may be made under subsection (2).";
     (d) by omitting subsection (2) 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 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.".

Recovery of overpayments of refunds, rebates or drawbacks
17. (1) Section 80 of the Principal Act is amended:
     (a) by omitting from subsection (1) "a Collector" and substituting "the Comptroller";
     (b) by omitting from subsection (2) "a Collector" and substituting "the Comptroller";
     (c) by adding at the end the following subsection:
     "(3) Where a court or the Administrative Appeals Tribunal determines, or an officer or employee of the Commonwealth performing duties in the Attorney-General's Department (being an officer or employee who is entitled, under section 55d of the Judiciary Act 1903, to practise as a barrister and solicitor in any Territory) advises, in writing, that, in particular circumstances, the rebate, or a part of the rebate, paid to a person in respect of diesel fuel used by that person should not have been so paid, the Comptroller shall not, under subsection