ATO Interpretative Decision
ATO ID 2004/638 (Withdrawn)
Excise
Energy Grants Credits Scheme: request for an extension of time to lodge a claimFOI status: may be released
-
This ATO ID is withdrawn from 1 July 2012, the date the Energy Grants (Credits) Scheme Act 2003 was repealed.
Despite its withdrawal, this ATO ID continues to be a precedential ATO view in respect of the period the Act was in force, 1 July 2003 up to and including 30 June 2012.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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
Does subsection 388-55(1) of the Taxation Administration Act 1953 (TAA 1953) permit the Commissioner to allow an entity extra time in which to lodge a claim for an energy grant under the Product Grants and Benefits Act 2000 (PGBAA) where the time limit prescribed in paragraph 15(2)(e) of the PGBAA has expired?
Decision
Yes. Subsection 388-55(1) of the TAA 1953 permits the Commissioner to allow an entity extra time in which to lodge a claim for an energy grant under the PGBAA where the time limit prescribed in paragraph 15(2)(e) of the PGBAA has expired.
Facts
An entity claimed an energy grant in respect of a claim period commencing more than three years prior to the date upon which the claim was received by the Commissioner.
Reasons for Decision
The PGBAA provides the administrative provisions for a number of grant and benefit schemes administered by the Commissioner. Section 8 of the PGBAA lists energy grants as one of these.
Section 15 of the PGBAA deals with making claims for an energy grant. Paragraph 15(2)(e) of the PGBAA states that the claim:
- (e)
- must be given to the Commissioner before the end of 3 years after the start of the claim period.
Paragraph 15(2)(b) of the PGBAA adds that the claim must be given to the Commissioner in the 'approved form'.
Section 5 of the PGBAA defines 'approved form' as having the meaning given by section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997).
Section 995-1 of the ITAA 1997 then defines 'approved form' as having the meaning given by section 388-50 in Schedule 1 to the TAA 1953.
Subdivision 388-B of the TAA 1953 sets out a number of arrangements that apply to information that must be given to the Commissioner in the approved form as defined in section 388-50 of Schedule 1 to the TAA 1953.
Section 7 of the PGBAA states:
The Commissioner has the general administration of this Act.
Section 7 of the PGBAA also contains a note that states that an effect of section 7 is that the TAA 1953 applies to the PGBAA as a taxation law.
Therefore, the approved form provisions contained within the TAA are applicable to applications for energy grants under the PGBAA.
Subsection 388-55(1) in Schedule 1 to the TAA 1953 states:
The Commissioner may defer the time within which an *approved form is required to be given to the Commissioner or to another entity.
Consequently, although the three year time limit imposed by paragraph 15(2)(e) of the PGBAA has expired, subsection 388-55(1) of the TAA 1953 permits the Commissioner to allow an entity extra time in which to lodge a claim for an energy grant.
Date of decision: 22 July 2004
Legislative References:
Product Grants and Benefits Administration Act 2000
section 5
section 7
section 8
paragraph 15(2)(b)
paragraph 15(2)(e)
Schedule 1, section 388-55
Schedule 1, subsection 388-55(1) Income Tax Assessment Act 1997
section 995-1 Related ATO Interpretative Decisions
ATO ID 2004/639 ATO Interpretative Decisions overturned by this decision
ATO ID 2003/878
Keywords
EGCS general
Commissioner's powers
Extensions of time
ISSN: 1445-2782
| Date: | Version: | |
| 22 July 2004 | Original statement | |
| You are here | 1 July 2012 | Archived |