ATO Interpretative Decision

ATO ID 2007/151 (Withdrawn)

Excise

Product Grants and Benefits Administration Act: error in previous claim - whether entities are permitted to make a new claim
FOI status: may be released

This ATO ID is withdrawn as the Energy Grants (Credit) Scheme Act 2003 was repealed from 1 July 2012. 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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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 section 15 of the Products Grants and Benefits Administration Act 2000 (PGBAA) permit an entity to lodge a new claim where it has previously omitted a particular fuel purchase from a grant claim?

Decision

Yes. Section 15 of the PGBAA permits an entity to lodge a new claim where it has previously omitted a particular fuel purchase from a grant claim.

Facts

An entity purchased on-road diesel fuel for an activity that qualifies for an entitlement to an on-road credit (energy grant) under the Energy Grants (Credit) Scheme Act 2003 (EGCSA).

The entity made a claim for the energy grant on a claim form pursuant to section 15 of the PGBAA and the grant was paid. An assessment was made in respect of the amount to which the entity was entitled for the claim period.

Subsequently, the entity realised that they had also acquired off-road diesel fuel during the same claim period which they used for an eligible off-road purpose.

Reasons for Decision

Section 8 of the PGBAA provides that grants paid under the EGCSA are covered by the PGBAA.

Section 15 of the PGBAA relates to claims for grants and benefits and in particular paragraph 15(2)(a) of the PGBAA states that the claim:

may relate to all the goods in respect of which you are entitled to a grant or benefit for the claim period in question;

It is clear that a claim can relate to less than all of the eligible fuel for a claim period.

It follows that an entity may make a further claim for fuel purchased in a particular claim period, even if a claim has already been lodged in respect of other fuel for the same claim period.

However, paragraph 15(2)(e) of the PGBAA requires that the claim:

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

Accordingly, the entity is entitled to make a new claim under section 15 of the PGBAA for an entitlement to an energy grant in respect to off-road credits under the EGCSA which they had previously omitted from the original claim form provided that the claim is made within three years after the start of the claim period.

Note: Paragraph 15(2)(db) of the PGBAA provides that claims for payment of energy grants in respect of on-road credits or off-road credits must be given to the Commissioner before the earlier of 1 July 2007 and the end of three years after the commencement of the claim period.

Date of decision: 9 July 2007

Legislative References:
Products Grants and Benefits Administration Act 2000
   section 8
   section 15
   paragraph 15(2)(a)
   paragraph 15(2)(db)
   paragraph 15(2)(e)

Related ATO Interpretative Decisions
ATO ID 2007/149
ATO ID 2007/150

Keywords
Excise payments claim
Energy grants (credit) scheme

Siebel/TDMS Reference Number: 5551579

Business Line: Indirect Tax

Date of publication: 13 July 2007

ISSN: 1445-2782

history

	Date:	Version:
	9 July 2007	Original statement
You are here	17 January 2019	Archived

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