PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000

PART 1 - PRELIMINARY  

SECTION 5   5   DEFINITIONS  


In this Act, unless the contrary intention appears:

ABN
has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

amount
includes a nil amount.

approved form
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

assessment
includes an assessment of a nil amount.

authorised officer
(Repealed by No 2 of 2015)

benefit
means a grant that is covered by this Act that is known as a benefit.

claim period
has the meaning given by section 12 .

cleaner fuel
(Repealed by No 81 of 2015)

Commissioner
means the Commissioner of Taxation.

Deputy Commissioner
(Repealed by No 136 of 2012)

electronic signature
means an entity's unique identification in an electronic form that is approved by the Commissioner.

energy grants scheme fuel
(Repealed by No 73 of 2006)

entitlement Act
means an Act under which the entitlement to a grant or benefit arises. The entitlement Acts are listed in section 8 .

entity
has the meaning given by section 37 of the A New Tax System (Australian Business Number) Act 1999 .

false statement
means a statement (whether made orally, in a document or in any other way) that:


(a) is false or misleading in a material particular; or


(b) omits any matter or thing without which the statement is misleading in a material particular;

but does not include a statement made in a document produced under paragraph 353-10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953 ).

general interest charge
means the charge worked out under Part IIA of the Taxation Administration Act 1953 .

goods
includes a substance and a tangible thing.

grant
means a grant that is covered by this Act that is known as a grant.

occupier
(Repealed by No 2 of 2015)

overpayment debt
means so much of an amount paid, or purportedly paid, to an entity by way of:


(a) a grant or benefit as represents an overpayment; or


(b) an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).

premises
(Repealed by No 2 of 2015)

scheme debt
means:


(a) an overpayment debt; or


(b) an amount payable by way of a penalty under Part 8 .

trustee
includes an executor and an administrator.

you
if a provision of this Act or an entitlement Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note: The expression you is not used in provisions that apply only to entities that are not individuals.




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