S 164A repealed by No 54 of 2003. S 164A formerly read:
DIESEL FUEL REBATE
NOTIFICATION OF SALE ETC.
[Notification within 21 days]
If a person who has made a diesel fuel rebate application in respect of diesel fuel purchased by the person (whether or not the rebate has been paid):
sells or otherwise disposes of the fuel: or
uses the fuel in a manner other than the manner indicated in the application; or
loses the fuel (whether because of accident, theft or any other reason known to the person);
the person must, within 21 days after the sale, other disposal or use of the fuel, or within 21 days after the loss of the fuel became known to the person, give particulars in writing of the sale, other disposal, use or loss to the Commissioner or to a taxation officer doing duty in relation to diesel fuel rebate.
Penalty: An amount not exceeding the amount of the diesel fuel rebate applied for in respect of the fuel for whose sale, other disposal, use or loss, particulars were required to be, but were not, given.
S 164A substituted by No 97 of 1997, Sch 1, item 23 and 41, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 164 of the Act on or after the day on which item 23 commenced (whether the fuel was purchased before or after that day), effective 1 January 1998; amended by No 34 of 1992, s 35, effective 17 June 1992.