ATO Interpretative Decision
ATO ID 2004/194
Excise
Diesel and Alternative Fuels Grants Scheme: transitional provisions - late acceptance of claim formsFOI status: may be released
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This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Can an application for a fuel grant under the Diesel and Alternative Fuels Grants Scheme Act 1999 (DAFGSA) be accepted by the Commissioner if it is received by the Tax Office on Monday 1 December 2003?
Decision
Yes. An application for a fuel grant under the DAFGSA can be accepted by the Commissioner if it is received by the Tax Office on Monday 1 December 2003.
Facts
A client lodged a claim for a fuel grant under the provisions of the DAFGSA.
The claim was received by the ATO on Monday 1 December 2003.
Reasons for Decision
Schedule 2 of the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 provided for an extension of time during which claims under the DAFGSA could be made for a fuel grant for eligible diesel or alternative fuel. The period of extension ended on 30 November 2003.
That date fell on a Sunday.
Subsection 36(2) of the Acts Interpretation Act 1901 states that:
... where the last day of any period prescribed or allowed by an Act for the doing of anything falls on a Saturday, on a Sunday or on a day which is a public holiday or a bank holiday in the place in which the thing is to be or may be done, the thing may be done on the first day following which is not a Saturday, a Sunday or a public holiday or bank holiday in that place.
Because of the operation of subsection 36(2) of the Acts Interpretation Act, the last day for receipt of claims at the Tax Office is extended from Sunday 30 November 2003 to Monday 1 December 2003.
Accordingly, any fuel grant claim under the DAFGSA can be accepted by the Commissioner if it is received by the ATO on Monday 1 December 2003. Acts Interpretation Act 1901
subsection 36(2)
Date of decision: 23 February 2004
Legislative References:
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003
Schedule 2
Keywords
EGCS on-road diesel fuel
ISSN: 1445-2782
| Date: | Version: | |
| You are here → | 23 February 2004 | Original statement |
| 23 April 2010 | Archived |