ATO Interpretative Decision

ATO ID 2004/624 (Withdrawn)

Excise

Energy Grants Credits Scheme: - time limit for lodging claims
FOI 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This ATO ID is withdrawn from 1 July 2012, the date the Energy Grants (Credits) Scheme Act 2003 was repealed.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.

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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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

Does paragraph 15(2)(e) of the Product Grants and Benefits Administration Act 2000 (PGBAA) require a claim for an energy grant to be received by the Tax Office before close of business on 1 July 2003 if the fuel was purchased on 1 July 2000?

Decision

Yes. Paragraph 15(2)(e) of the PGBAA requires a claim for an energy grant to be received by the Tax Office before close of business on 1 July 2003 if the fuel was purchased on 1 July 2000.

Facts

A client purchased diesel fuel on 1 July 2000.

The client lodged an application for an energy grant in respect of this fuel. The start of the claim period for this application is 1 July 2000.

The application was given to the Commissioner on 1 July 2003.

Reasons for Decision

The PGBAA contains the administrative arrangements for a number of grants and benefits and section 8 lists the grants and benefits covered by it as including energy grants.

Section 15 of the PGBAA deals with claims for grants or benefits and provides the time limit for making claims in the following terms:

... (2) The claim:

... (e) must be given to the Commissioner before the end of 3 years after the start of the claim period.

The Acts Interpretation Act 1901 in subsection 36(1) says in relation to the reckoning of time:

Where in an Act any period of time, dating from a given day, act or event, is prescribed or allowed for any purpose, the time shall, unless the contrary intention appears, be reckoned exclusive of such day or of the day of such act or event.

In this instance, the start of the claim period is 1 July 2000. In light of the Acts Interpretation Act, the three year time limit does not start until the following day. Therefore, the commencement date of the three year time period is 2 July 2000. As paragraph 15(2)(e) of the PGBAA requires a claim to be given to the Commissioner before the end of 3 years after the start of the claim period, it follows that this requirement will be satisfied provided the claim is received by the Tax Office by close of business on 1 July 2003.

Therefore, to satisfy the requirements of paragraph 15(2)(e) of the PGBAA, a claim in respect of fuel purchased on 1 July 2000 must be given to the Commissioner by close of business on 1 July 2003.

Date of decision: 23 July 2004

Legislative References:
Acts Interpretation Act 1901
subsection 36(1)

Product Grants and Benefits Administration Act 2000
section 8
paragraph 15(2)(e)

Keywords
Excise
Excise payments
Excise payments administration
Excise payments claim
Excise payments claim period

Business Line: Indirect Tax

Date of publication: 30 July 2004

ISSN: 1445-2782

history

	Date:	Version:
	23 July 2004	Original statement
You are here	1 July 2012	Archived

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