Excise Regulations (Amendment) 1997 (423 of 1997)
3 Regulations 57A and 57B
3.1 Omit the regulations, substitute:
Diesel fuel rebate - evidence of identity, etc of applicant
" 57A. (1) This regulation sets out the documents that an applicant may rely on as evidence of his, her or its identity and address for an application under section 78A of the Act.
" (2) For an individual (including a member of a partnership) any 3 of the following documents relating to the individual may be relied on:
(a) current Australian passport;
(b) certificate of Australian citizenship;
(c) certificate of identity issued by the Department of Foreign Affairs and Trade;
(d) extract of birth certificate;
(e) marriage certificate;
(f) decree of dissolution of marriage (either a decree nisi or a decree absolute);
(g) notice of advice of pension;
(h) tax assessment notice;
(i) current Australian driver's licence;
(j) title or deed to real estate, or a registered mortgage over real estate or other property;
(k) local government, or other utilities, rates notice;
(l) current insurance policy;
(m) an account statement from a financial institution (less than 1 year old).
" (3) For a company, any 1 of the following documents relating to the company may be relied on:
(a) certificate of incorporation;
(b) contract for sale or purchase of business;
(c) liquidation notice;
(d) account statement (less than 1 year old) issued by a financial institution;
(e) agreement for a lease of business property;
(f) local government, or other utilities, rates notice;
(g) certificate of change of name;
(h) certificate of insolvency.
" (4) For an organisation other than a company, any 1 of the following documents relating to the organisation may be relied on:
(a) certificate of incorporation or other document showing how the organisation was established;
(b) the organisation's constitution (which may be in the form of by-laws or orders);
(c) minutes of the annual meeting of the organisation;
(d) account statement (less than 1 year old) issued by a financial institution;
(e) agreement for a lease of business property;
(f) local government, or other utilities, rates notice.
Diesel fuel rebate - records to be given with application
" 57B. (1) Diesel fuel rebate is not payable unless the applicant for rebate, at the request of an officer doing duty in relation to diesel fuel rebate, gives the officer the records prescribed by this regulation.
Mining operations
" (2) For mining operations, the following records are prescribed:
(a) if the applicant holds a lease or permit for mining - the lease or permit;
(b) if the applicant conducts mining operations, beneficiation or recovery of salt - a description (for example, a flowchart) of the processes and plant (where appropriate) involving diesel fuel use;
(c) if the applicant conducts activities that involve transport by vessel at sea - a map indicating coordinates where activities are undertaken.
Generation of electricity at residential premises
" (3) For generation for electricity at residential premises, the following records are prescribed:
(a) if the premises are on land - a document made by a person other than the applicant showing the address of the premises;
(b) if the premises are on a vessel - a document made by a person other than the applicant showing the applicant's entitlement to use the vessel.
Hospital, nursing home, etc, providing medical or nursing care, or a home for aged persons
" (4) For a hospital or nursing home or at any other institution providing medical or nursing care, or a home for aged persons, there is prescribed a licence, permit or similar document, issued by the Commonwealth, a State, or a Territory permitting the operation of the institution or home, showing the date of the issue and expiry of the document.
Agriculture
" (5) For diesel fuel purchased for use in agriculture, the following records are prescribed:
(a) if produce has been produced for sale:
(i) the licence, quota, production allocation or other regulatory permission which relates to the agricultural activity;
(ii) independent production records, invoices, forward contracts or other records relating to the carrying on of the agricultural activity; or
(b) if produce has not been produced for sale - documents that show that work has commenced to prepare, for commercial operation, the property where the fuel was intended to be used.
Fishing operations
" (6) For diesel fuel purchased for use in fishing operations, the following records are prescribed:
(a) if, under a law of the Commonwealth, a State or a Territory, a licence or permit is required to engage in the fishing operations - the licence or permit issued to applicant;
(b) for a vessel used in the operations:
(i) an agreement in writing (if any) for the use, lease or charter of the vessel or a letter from the owner of the vessel confirming the arrangements for the use, lease or charter of the vessel; and
(ii) if the vessel is required to be licenced - the licence for the vessel.
Forestry
" (7) For diesel fuel purchased for use in forestry, the following records are prescribed:
(a) for planting, tending, thinning or felling activities - a document showing performance of an eligible forestry activity (for example, the licence or permit relating to the carrying on of the activity);
(b) for milling or processing activities - a description of the processes and plant (where appropriate) involving the use of diesel fuel (for example, a flowchart);
(c) for transportation operations - the log cartage documents.
Interpretation
" (8) An expression used in this regulation and in section 164 of the Customs Act 1901 has the same meaning in this regulation as it has in that section.
How to comply with regulations 57AB and 57B
" 57C. (1) An applicant complies with the requirement under regulation 57A or 57B to give an officer a record if the applicant gives the officer:
(a) the document constituting the record; or
(b) if the document is not a public document within the meaning of the Evidence Act 1995 - a copy of the document certified by an appropriate person to be a true copy.
" (2) For paragraph (1) (b), an 'appropriate person' is a person before whom a statutory declaration may be made under the Statutory Declarations Act 1959.
" (3) A document mentioned in subregulation (1), given to an officer doing duty in relation to diesel fuel rebate for an application made after 1 January 1998, is taken to be validly given for any subsequent application as long as the information in the document remains correct.
" (4) Regulation 57A does not apply to an applicant who had been paid diesel fuel rebate under the Act as in force before the commencement of that regulation.".