S 78AC repealed by No 54 of 2003, s 3 and Sch 4 item 6, effective 1 July 2003. For transitional provisions see note under s 78A. S 78AC formerly read:
VOLUNTARY NOTIFICATION OF ERROR
at any time before a person is notified by the CEO under subsection
of an audit in respect of a particular diesel fuel rebate application, the person notifies an officer doing duty in relation to diesel fuel rebate in writing that, because of an error or errors in the application, the person has applied for an amount of diesel fuel rebate to which the person is not entitled; and
the CEO, under section
, amends the assessment in respect of that application to take account of the error or errors; and
the person repays to the Commonwealth the amount of any diesel fuel rebate (the
) that was paid to the person on that application and to which the person was not entitled in accordance with the CEO's amendment of the assessment;
the person is not liable to be prosecuted or penalised under a provision of this Act in relation to the overclaimed rebate.
S 78AC(1)(b) amended by No 25 of 2001, s 3 and Sch 2 item 62, by substituting ``78AE'' for ``78A'', effective 4 May 2001.
Subsection (1) does not affect the person's liability under another Act in respect of the error or errors in the application.
S 78AC inserted by No 97 of 1997, s 3 Sch 2 item 10, applicable only in relation to diesel fuel in respect of which an application for diesel fuel rebate is made under section 78A of this Act on or after 31 December 1997 (whether the fuel was purchased before or after 31 December 1997).