Product Grants and Benefits Administration Act 2000

Part 5 (heading) substituted by No 54 of 2003, s 3 and Sch 1 item 21, effective 1 July 2003. For application and transitional provisions, see note under definition of ``electronic signature'' in s 5. The heading formerly read:

PART 5 - RECORD-KEEPING REQUIREMENTS

S 27A repealed by No 73 of 2006, s 3 and Sch 3 item 22, effective 1 July 2012. S 27A formerly read:

SECTION 27A REQUIREMENT TO NOTIFY COMMISSIONER ABOUT ANY DISQUALIFYING USE ETC. OF ENERGY GRANTS SCHEME FUEL  
27A
If:

(a) you make a claim for an energy grant; and

(b) after you make the claim, you:

(i) use any of the energy grants scheme fuel to which the claim relates for a use (the actual use ) other than the particular use for which you purchased or imported the fuel into Australia, except where you would have been entitled to an energy grant of the same amount if you had purchased the fuel for the actual use; or

(ii) sell or otherwise dispose of any of the fuel; or

(iii) lose any of the fuel (whether because of accident, theft or any other reason);

you must notify the Commissioner in writing of the fact, within 90 days, or such longer period as the Commissioner allows, after:

(c) the use, sale or other disposal of the fuel takes place; or

(d) the loss of the fuel becomes known to you.

Note:

Failure to notify the Commissioner is an offence under paragraph 8C(1)(d) of the Taxation Administration Act 1953 .

S 27A amended by No 73 of 2006, s 3 and Sch 3 item 34, by substituting " energy grants scheme fuel " for " energy grant scheme fuel " in para (b)(i), effective 1 July 2007.

S 27A inserted by No 54 of 2003, s 3 and Sch 1 item 23, effective 1 July 2003. For application and transitional provisions, see note under definition of ``electronic signature'' in s 5.