ATO Interpretative Decision

ATO ID 2001/718 (Withdrawn)

Excise

Excise - Payments - Diesel Fuel Rebate Scheme - Applications received more than three years after the purchase of fuel
FOI status: may be released

This ATO ID is withdrawn from the database because it contains a view in respect of the diesel fuel rebate provisions of the Excise Act 1901 and or the Customs Act 1901 that were repealed with effect from 1 July 2003. Despite its withdrawal from the database, this ATO ID continues to be a precedential view in respect of decisions for fuel purchased before 1 July 2003.

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

CAUTION: This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.

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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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

Pursuant to subsection 164(4A) of the Customs Act 1901 (the Act), does the ATO have discretion to pay the Diesel Fuel Rebate where the application for rebate is received more than three years after the purchase of the fuel?

Decision

There is no power contained within subsection 164(4A) of the Act or any other provision, for any discretion to allow payment of Diesel Fuel Rebate in respect of diesel fuel purchased more than three years before the application for rebate is received by the ATO.

Facts

An applicant lodges a claim for the diesel fuel rebate in respect of various diesel fuel purchases made more than three years before the application was received by the ATO.

Subsection 164(4A) of the Act states that rebate on a diesel fuel application received on or after 1 July 1994 is payable only in respect of diesel fuel purchased within 3 years before that application is so received.

The applicant claims the delay in lodgement of the application was due to an extenuating circumstance such as a medical condition suffered over a long period, and that on that basis the three year limitation period should not be applied to the application.

Reasons for Decision

The three year limitation period for rebate applications in respect of purchases of diesel fuel is specifically stated in subsection 164(4A) of the Act. There are no legislative provisions, which bestow on the ATO any power, or discretion, which would permit it to alter the three year limitation period.

Date of decision: 24 October 2001

Legislative References:
Customs Act 1901
subsection 164(4A)

Keywords
Excise
Excise Off-Road Review
Diesel fuel rebate scheme

Business Line: Excise

Date of publication: 30 November 2001

ISSN: 1445-2782

history

	Date:	Version:
	24 October 2001	Original statement
You are here	8 January 2010	Archived

Copyright notice

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).