Product Grants and Benefits Administration Act 2000

No. 61, 2000

Compilation No.   36

Compilation date: 14 October 2024

Includes amendments: Act No. 39, 2024

About this compilation

This compilation

This is a compilation of the Product Grants and Benefits Administration Act 2000 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary 1

1 Short title 1

2 Commencement 1

3 Object 1

3A Extension to external Territories 1

4 States and Territories are bound 1

5 Definitions 1

7 Commissioner has general administration of this Act 3

Part 2—Grants and benefits covered by Act 4

8 Grants and benefits covered by Act 4

Part 3—Registration for grants and benefits 5

9 Registration for entitlement to grants or benefits 5

10 Refusal to register 6

11 Cancellation of registration 7

Part 4—Payment of grants and benefits 8

12 Claim periods 8

13 Advances on account of grants or benefits 8

14 Guidelines for making advances 9

15 Claims for grants or benefits 9

15A Authority for third party to make claim under section 15 10

16 Further information 11

17 Assessment 11

18 Reliance by Commissioner on claim 12

19 Commissioner must give you notice of an assessment 12

20 Amendment of assessment 12

21 Request for amended assessment 13

23 Payment of grants or benefits 13

24 Recovery by set-off 13

24A Interest on underpaid grants or benefits 13

Part 5—Record-keeping requirements etc. 16

25 No entitlement to grants or benefits unless record-keeping requirements met 16

26 Pre-claim record-keeping requirements 16

27 Post-claim record-keeping requirements 17

28 Records that are lost or destroyed 18

Part 6—Disqualification for fraud 19

29 Disqualification of claimant for fraud 19

30 Disqualification for aiding and abetting etc. fraud 19

31 Disqualification of body corporate—executive disqualified etc. 20

32 Disqualification of partnership—partner disqualified etc. 20

33 Disqualification of trust—trustee disqualified etc. 21

Part 7—Contrived schemes etc. 22

34 Contrived schemes etc. 22

Part 8—General Interest Charge (GIC) 23

35 General interest charge on unpaid scheme debts 23

Part 9—Information-gathering powers 24

42 Commissioner may obtain information and documents 24

45A Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc. 24

46 Commonwealth bound by this Part 25

Part 12—Special rules for certain entities 26

51 Treatment of partners 26

52 Treatment of unincorporated associations 26

Part 13—Miscellaneous 28

53 Reviewable grant or benefit decisions 28

54 Application of the Criminal Code 28

55 Appropriation 28

56 Grants and benefits to be treated as subsidies for the purposes of Income Tax Assessment Act 1997 28section 15-10 of the

58 Service of documents if entity absent from Australia or cannot be found 29

60 Regulations 29

Endnotes 30

Endnote 1—About the endnotes 30

Endnote 2—Abbreviation key 32

Endnote 3—Legislation history 33

Endnote 4—Amendment history 39

An Act to provide for assessment and payment of certain grants and benefits, and for related purposes

 1 Preliminary
1 Short title

This Act may be cited as the Product Grants and Benefits Administration Act 2000.
2 Commencement

This Act commences on the day on which it receives the Royal Assent.
3 Object

The object of this Act is to provide a scheme for the administration of a number of grants and benefits that are administered by the Commissioner of Taxation.
3A Extension to external Territories

This Act, to the extent that it applies in relation to product stewardship (oil) benefits, extends to all the external Territories.
4 States and Territories are bound

This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
5 Definitions

In this Act, unless the contrary intention appears:

ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.

amount includes a nil amount.

approved form has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.

assessment includes an assessment of a nil amount.

benefit means a grant that is covered by this Act that is known as a benefit.

claim period has the meaning given by section 12.

Commissioner means the Commissioner of Taxation.

electronic signature means an entity’s unique identification in an electronic form that is approved by the Commissioner.

entitlement Act means an Act under which the entitlement to a grant or benefit arises. The entitlement Acts are listed in section 8.

entity has the meaning given by section 37 of the A New Tax System (Australian Business Number) Act 1999.

false statement means a statement (whether made orally, in a document or in any other way) that: is false or misleading in a material particular; or omits any matter or thing without which the statement is misleading in a material particular; but does not include a statement made in a document produced under paragraph 353-10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).

 a

is false or misleading in a material particular; or

 b

omits any matter or thing without which the statement is misleading in a material particular;

but does not include a statement made in a document produced under paragraph 353-10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).

general interest charge means the charge worked out under Part IIA of the Taxation Administration Act 1953.

goods includes a substance and a tangible thing.

grant means a grant that is covered by this Act that is known as a grant.

overpayment debt means so much of an amount paid, or purportedly paid, to an entity by way of: a grant or benefit as represents an overpayment; or an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).

 a

a grant or benefit as represents an overpayment; or

 b

an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).

scheme debt means:

 a

an overpayment debt; or

 b

an amount payable by way of a penalty under Part 8.

trustee includes an executor and an administrator.

you: if a provision of this Act or an entitlement Act uses the expression you, it applies to entities generally, unless its application is expressly limited.

Note: The expression you is not used in provisions that apply only to entities that are not individuals.
7 Commissioner has general administration of this Act

The Commissioner has the general administration of this Act.

Note: An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law. This means, for example, that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
2 Grants and benefits covered by Act
8 Grants and benefits covered by Act

The following table sets out the grants and benefits that are covered by this Act and the Acts (the entitlement Acts) under which those grants and benefits are payable:
Table of grants and benefits covered by Act Table of grants and benefits covered by Act Table of grants and benefits covered by Act
Item Grant or benefit Entitlement Act
2 product stewardship (oil) benefits Product Stewardship (Oil) Act 2000
3 Registration for grants and benefits
9 Registration for entitlement to grants or benefits 1

On or after the commencement of this section, you may apply for registration for entitlement to a specific grant or benefit. The application must, subject to subsection (1A), be in the approved form and include such information as is specified in the regulations.

Telephone signature not required

 1A

(1A) If the application is given by telephone, it need not contain a telephone signature (Income Tax Assessment Act 1997).within the meaning of section 995-1 of the

Note: The definition of approved form in section 5 of this Act would otherwise have the effect that the requirement for a telephone signature, in subsection 388-75(4) in Schedule 1 to the Taxation Administration Act 1953, would apply.

General requirements

 2

If you apply in accordance with subsection (1), the Commissioner must register you for entitlement to the grant or benefit if the Commissioner is satisfied that:

 a

you satisfy any specific requirements set out in this section in relation to registration for that grant or benefit; and

 b

you satisfy any prescribed conditions; and

 c

if paragraph (d) does not apply—you have an ABN; and

 d

if you do not have an ABN and are not entitled to have an ABN—you have provided evidence, of a kind determined by the Commissioner, of your identity and address.

Specific requirement for product stewardship (oil) benefits

 3A

The specific requirement in relation to registration for the product stewardship (oil) benefits is that the Commissioner is satisfied that you:

 a

(a) except in relation to registration for entitlement only for product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—are licensed to manufacture excisable goods under Part IV of the Excise Act 1901; and

 b

(b) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy any regulations made under this paragraph in relation to:

 i

compliance with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises; and

 ii

the signing of any prescribed Code of Practice relating to recycled oils; and

 iii

compliance with any such prescribed Code of Practice; and

 ba

(ba) except in relation to registration for entitlement only to product stewardship (oil) benefits under subsection 9(3) of the Product Stewardship (Oil) Act 2000—satisfy the following conditions:

 i

you comply with relevant Commonwealth, State or Territory legislation relating to oil recycling operations or enterprises;

 ii

the Commissioner has not been informed by a Department, agency or authority of the Commonwealth, a State or a Territory that is responsible for the administration of any such legislation that you do not comply with the legislation; and

 c

satisfy any prescribed conditions.
10 Refusal to register 1

If the Commissioner refuses your application for registration, the Commissioner must give you written notice of:

 a

the refusal; and

 b

the reasons for the refusal.

 2

If the Commissioner has not decided your application for registration within 28 days after your application is made, you may, at any time, give the Commissioner written notice that you wish to treat your application as having been refused.

 3

For the purposes of the Commissioner is taken to have refused your application for registration on the day on which the notice is given.section 53, if you give notice under subsection (2),

11 Cancellation of registration 1

If:

 a

the Commissioner has registered you for entitlement to a grant or benefit; and

 b

you do not make a claim for that grant or benefit within any 13 month period beginning on or after the later of the day on which you are registered and 1 July 2000;

the Commissioner may cancel that registration.

 2

If:

 a

the Commissioner registers you for entitlement to a grant or benefit; and

 b

after doing so, the Commissioner becomes satisfied that:

 i

you did not, at the time you were registered, satisfy one or more of the requirements in section 9 for registration for entitlement to that grant or benefit; or

 ii

you have ceased to satisfy one or more of those requirements;

the Commissioner may cancel that registration with effect from the time it took place or the time you ceased to satisfy the one or more requirements, as the case requires.

 3

The Commissioner must cancel your registration if you ask the Commissioner to do so.

 4

This section does not prevent you applying for fresh registration.

 5

If the Commissioner cancels your registration, the Commissioner must give you written notice of the cancellation.
4 Payment of grants and benefits
12 Claim periods 1

(1) You may, subject to any determination by the Commissioner under subsection (2), make a claim under claim period) that is specified in the claim.section 15 for any period (the

2

The Commissioner may, in writing, determine any one or more of the matters set out in subsection (3) in relation to:

 a

claims for all grants or benefits; or

 b

claims for particular grants or benefits; or

 c

claims by particular kinds of entities; or

 d

any combination of the above.

 3

The matters are:

 a

the minimum period that may be covered by a claim;

 b

the maximum period that may be covered by a claim;

 c

the minimum amount of money in respect of which a claim may be made;

 d

the minimum volume or quantity of goods in respect of which a claim may be made;

 e

any other requirement to be complied with in making a claim.
13 Advances on account of grants or benefits 1

The Commissioner may, on behalf of the Commonwealth, make an advance on account of a grant or benefit that may become payable.

 2

If:

 a

you receive an advance on account of a grant or benefit that may become payable; and

 b

the amount of the advance is greater than the amount of the grant or benefit;

you are liable to repay the amount of the excess to the Commonwealth.

 3

If:

 a

you receive an advance on account of a grant or benefit that may become payable; and

 b

you do not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned;

you are liable to repay the amount of the advance to the Commonwealth.

 4

An amount that you are liable to repay under this section is due and payable:

 a

if subsection (2) applies—at the time that you make the claim for the grant or benefit in respect of which the advance was made; or

 b

if subsection (3) applies—at the end of the period of 28 days referred to in that subsection.

 5

The Commissioner must not make an advance to an entity unless the entity has requested the Commissioner to make the advance. The amount of the advance must not exceed the amount requested by the entity.
14 Guidelines for making advances 1

The Commissioner may, by writing, formulate guidelines to be complied with by him or her in deciding whether to make advances under section 13.

 1A

Without limiting subsection (1), guidelines under that subsection may provide that the Commissioner is not to make any advances at all in respect of payments of grants or benefits described in one or more specified items, or all of the items, in the table in section 8.

 2

In deciding whether to make advances under the Commissioner must comply with any relevant guidelines under subsection (1).section 13,

15 Claims for grants or benefits 1

Despite the provisions of Part 3 and the entitlement Acts, you are not entitled to a grant or benefit unless you make a claim for payment of the grant or benefit in respect of a claim period during which the entitlement (ignoring this subsection) arose.

 2

The claim:

 a

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

 b

must be in the approved form; and

 c

must include such information as is specified in the regulations; and

 d

must be signed by you, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains your electronic signature; and

 e

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

 3

Section 9 does not, by implication, limit subsection (2) of this section.
15A Authority for third party to make claim under section 15 1

You may apply in writing to the Commissioner for permission to authorise third parties to make claims under section 15 on your behalf.

 2

An application under subsection (1) must be in the approved form.

 3

If the Commissioner accepts your application:

 a

that acceptance may be subject to such terms and conditions (including any limitations on the kinds of third parties in respect of whom an authorisation may be given) as the Commissioner determines to be appropriate; and

 b

when informing you of that acceptance, the Commissioner must notify those terms and conditions to you.

 4

If the Commissioner rejects your application, the Commissioner must notify you of the rejection and specify the reasons why the application was rejected.

 5

If the Commissioner accepts your application, you may, subject to any terms or conditions to which the acceptance is subject, authorise in writing a third party or third parties:

 a

to make claims under section 15 on your behalf; and

 b

for the purposes of making any such claim—to attach your electronic signature to claims so made.

 6

If a third party makes, or purports to make, a claim on your behalf under such an authority, the claim is to be treated, for all purposes of this Act, as a claim made by you under section 15.

 7

You may, at any time, revoke in writing an authorisation of a third party given under subsection (5).

 8

If you revoke an authorisation:

 a

you must notify the Commissioner, in writing, of the fact of the revocation; and

 b

the revocation only has effect when that notification is received by the Commissioner.
16 Further information 1

This section applies to you if you have made a claim for a grant or benefit.

 2

The Commissioner may, within 28 days after the claim is made, request you to give the Commissioner, within the period specified in the request, further information about the claim.

 3

The Commissioner may refuse to consider the claim until you give the Commissioner the information.
17 Assessment 1

This section applies to you if you have made a claim for a grant or benefit in respect of a claim period.

 2

The Commissioner must make an assessment of the amount of the grant or benefit to which you are entitled in respect of the claim period.

Note: Under assessment includes a nil assessment.section 5,

18 Reliance by Commissioner on claim 1

If you make a claim for a grant or benefit in respect of a claim period, the Commissioner may, for the purposes of making an assessment, accept (either in whole or in part):

 a

a statement in the claim; and

 b

any other statement otherwise made by you or on your behalf.

 2

In determining whether an assessment is correct, any determination, opinion or judgment of the Commissioner made, held or formed in connection with the consideration of an objection against the assessment is taken to have been made, held or formed when the assessment was made.
19 Commissioner must give you notice of an assessment 1

Except where the assessment is that you are entitled to the full amount of the grant or benefit claimed, the Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.

 2

The Commissioner may give you the notice electronically if you transmitted the relevant claim to the Commissioner in an electronic format.

 3

In all cases, the Commissioner may give you the notice in any other manner or form.
20 Amendment of assessment 1

The Commissioner may at any time amend an assessment under this Part.

 2

An amended assessment is an assessment for all purposes of this Act.

 3

If, as a result of an amended assessment, you are liable to pay an amount to the Commissioner, the amount is taken to have become due and payable at the time that the original assessment was made.
21 Request for amended assessment 1

You may request the Commissioner in the approved form to make an amended assessment.

 2

The Commissioner must comply with the request if it is made within:

 a

2 years after the end of the claim period; or

 b

such further period as the Commissioner allows.
23 Payment of grants or benefits 1

If you are entitled to a grant or benefit in respect of a claim period:

 a

the grant or benefit is a debt due to you by the Commissioner on behalf of the Commonwealth; and

 b

you may recover the grant or benefit by action in a court of competent jurisdiction.

 2

Grant or benefits are payable by the Commonwealth in the manner determined by the Commissioner.
24 Recovery by set-off

If an entity is liable to pay a scheme debt, the scheme debt may be deducted from one or more grants or benefits that are payable to the entity, and if the scheme debt is so deducted, the grant or benefit is taken to have been paid in full to the entity.
24A Interest on underpaid grants or benefits 1

Interest is payable by the Commissioner to a person in respect of an amount of grant or benefit that becomes payable to the person if:

 a

the amount relates to a grant or benefit for a claim period; and

 b

(b) the amount is payable as a result of a decision to which this section applies (the review decision).

 2

(2) The interest is to be calculated for the period (the interest period):

 a

starting on the day on which the original assessment in relation to the grant or benefit was made; and

 b

ending on the day on which the amount is paid or applied by the Commissioner.

 3

The following method statement shows how to work out the interest (which is calculated on a daily basis):

Calculating the interest payable

Step 1. Work out the amount that is determined by the review decision to be the amount of the grant or benefit payable in relation to the claim period.

Step 2. For each day in the interest period, work out the amount of the grant or benefit that had been paid or applied by the Commissioner on or before that day (reduced by any amounts repaid before that day by the person).

Step 3. For each day in the interest period, subtract the amount worked out in step 2 from the amount worked out in step 1. If the result is negative, it is taken to be nil.

Step 4. For each day in the interest period, multiply the amount worked out in step 3 by the base interest rate for the day (expressed as a daily rate).

Step 5. Add all of the amounts worked out under step 4.

 4

In this section:

base interest rate for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953.

decision to which this section applies means:

 a

(a) a decision under Taxation Administration Act 1953 upon an objection relating to a grant or benefit; orPart IVC of the

b

a decision of the Administrative Review Tribunal in relation to an objection mentioned in paragraph (a); or

 c

a decision of a court in relation to:

 i

an objection mentioned in paragraph (a); or

 ii

a decision of the kind mentioned in paragraph (b).
5 Record-keeping requirements etc.
25 No entitlement to grants or benefits unless record-keeping requirements met 1

Despite the provisions of Part 3 and the entitlement Acts:

 a

you are not entitled to a grant or benefit in respect of a particular claim period unless you comply with the pre-claim record-keeping requirements set out in section 26; and

 b

if you have made a claim for a grant or benefit in respect of a particular claim period—you are not entitled, and are taken never to have been entitled, to the grant or benefit in respect of that claim period unless you have complied with the post-claim record-keeping requirements set out in section 27.

 2

If:

 a

you make a claim for a grant or benefit in respect of a claim period; and

 b

you make a statement in the claim to the effect that you undertake to comply with the post-claim record-keeping requirements set out in section 27;

the Commissioner may, for the purposes of making an assessment, assume that you will comply with those requirements. However, if you do not comply with those requirements, the Commissioner may amend your assessment under section 20.
26 Pre-claim record-keeping requirements 1

This section sets out the pre-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.

 2

You must:

 a

keep records that enable you to substantiate your claim for the grant or benefit; and

 b

retain those records until you make the claim.

Note: Section 27 provides that you must continue to retain those records for 5 years after you make the claim.

 3

The records must be:

 a

in English; or

 b

readily accessible, and easily convertible into English.

 4

You are taken to have met the requirement set out in paragraph (2)(a) if you keep records of a kind, and in a manner, specified in a written determination made by the Commissioner.

Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
27 Post-claim record-keeping requirements 1

This section sets out the post-claim record-keeping requirements that apply to you in relation to a grant or benefit in respect of a particular claim period.

 1C

The records must be:

 a

in English; or

 b

readily accessible, and easily convertible into English.

 1D

You must retain the records for the period of 5 years after the claim was made.

 2

You must continue to retain, for the period of 5 years after the claim was made, the records that the pre-claim record-keeping requirements set out in section 26 required you to retain.

 3

If the Commissioner gives you a written notice telling you to produce records that subsection (2) required you to retain, you must comply with the notice.

 4

A notice under subsection (3) must give you 28 days or more to comply, starting on the day after the notice is given. The Commissioner may allow you more time to comply with the notice.

 5

Despite subsection (2), it is not necessary to continue to retain records:

 a

if the Commissioner tells you that you do not need to retain them; or

 b

for a company that has been finally dissolved.

 6

(6) Despite Taxation Administration Act 1953, you do not commit an offence merely by not complying with a notice under subsection (3).section 8C of the

Note: Sections 8L, 8Q and 8T of the Taxation Administration Act 1953 deal with keeping records incorrectly.
28 Records that are lost or destroyed 1

This section applies to you if:

 a

section 26 or 27 requires you to retain a particular record; and

 b

the record is lost or destroyed.

 2

If you have a complete copy of the record that is lost or destroyed, it is treated as the original from the time of the loss or destruction.

 3

If you do not have such a copy, but the Commissioner is satisfied that you took reasonable precautions to prevent the loss or destruction, your entitlement to a grant or benefit is not affected by your failing to retain or produce the original record.

 4

This section has effect despite anything in section 25, 26 or 27.
6 Disqualification for fraud
29 Disqualification of claimant for fraud

Despite the provisions of Part 3 and the entitlement Acts, if:

 a

you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and

 b

you do so knowing that, or reckless as to whether, the statement:

 i

is false or misleading in a material particular; or

 ii

omits any matter or thing without which the statement is misleading in a material particular; and

 c

the amount of a grant or benefit that would have been payable to you in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to you in respect of that claim period;

you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:

 d

beginning at the start of that claim period; and

 e

ending at the end of 2 years or such shorter period as is determined by the Commissioner.

Note: Recklessly making a false statement can be an offence against Taxation Administration Act 1953.section 8N of the

30 Disqualification for aiding and abetting etc. fraud

Despite the provisions of Part 3 and the entitlement Acts, if:

 a

an entity makes a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and

 b

the entity does so knowing that, or reckless as to whether, the statement:

 i

is false or misleading in a material particular; or

 ii

omits any matter or thing without which the statement is misleading in a material particular; and

 c

the amount of a grant or benefit that would have been payable to the entity in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to the entity in respect of that claim period; and

 d

you:

 i

aided, abetted, counselled or procured the making of the statement by the entity; or

 ii

were in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the making of the statement by the entity;

you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:

 e

beginning at the start of that claim period; and

 f

ending at the end of 2 years or such shorter period as is determined by the Commissioner.

Note: Recklessly making a false statement can be an offence against Taxation Administration Act 1953.section 8N of the

31 Disqualification of body corporate—executive disqualified etc.

Despite the provisions of Part 3 and the entitlement Acts, a body corporate is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following individuals is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:

 a

a director of the body corporate;

 b

the secretary of the body corporate;

 c

a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
32 Disqualification of partnership—partner disqualified etc.

Despite the provisions of Part 3 and the entitlement Acts, a partnership is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:

 a

a partner;

 b

an individual who:

 i

is an employee of the partnership; and

 ii

is concerned in, or takes part in, the management of the partnership;

 c

in a case where a partner is a body corporate:

 i

a director of the body corporate; or

 ii

the secretary of the body corporate; or

 iii

a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
33 Disqualification of trust—trustee disqualified etc.

Despite the provisions of Part 3 and the entitlement Acts, a trust is disqualified, and is taken to have been disqualified, from receiving a grant or benefit in relation to a particular time if any of the following entities is disqualified under section 29 or 30 from receiving that grant or benefit in relation to that time:

 a

a trustee;

 b

an individual who:

 i

is an employee of the trust; and

 ii

is concerned in, or takes part in, the management of the trust;

 c

in a case where a trustee is a body corporate:

 i

a director of the body corporate; or

 ii

the secretary of the body corporate; or

 iii

a person (by whatever name called and whether or not a director of the body corporate) who is concerned in, or takes part in, the management of the body corporate.
7 Contrived schemes etc.
34 Contrived schemes etc. 1

If:

 a

one or more entities enter into, commence to carry out, or carry out a scheme; and

 b

it would be concluded that the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of enabling a particular act or transaction to be taken into account in determining a grant or benefit entitlement of any entity (whether or not the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and

 c

the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose;

the Commissioner may determine that this Act or an entitlement Act has, and is taken always to have had, effect as if the act or transaction had never happened.

 2

A determination under subsection (1) has effect accordingly.

 3

In this section:

scheme means:

 a

any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; or

 b

any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
8 General Interest Charge (GIC)
35 General interest charge on unpaid scheme debts 1

(1) For the purposes of this section, a designated scheme debt is:

 a

an overpayment debt; or

 b

(b) an amount payable by way of a penalty under subsection 284-75(1) or (4) in Schedule 1 to the Taxation Administration Act 1953.

 2

(2) If an amount of a designated scheme debt that is payable by you remains unpaid after the day by which it must be paid, you are liable to pay the general interest charge (GIC) on the unpaid amount.

Note: The GIC is worked out under Taxation Administration Act 1953.Part IIA of the

3

You are liable to pay the GIC for each day in the period that:

 a

started at the beginning of the day by which the designated scheme debt was due to be paid; and

 b

finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

 i

the designated scheme debt;

 ii

GIC on any of the designated scheme debt.

 4

This section does not apply to an overpayment debt that is attributable (in whole or in part) to an error made by the Commissioner, where the grant or benefit concerned was received in good faith.

Note: The overpayment debt is recoverable as an administrative overpayment under Taxation Administration Act 1953.section 8AAZN of the

5

This section does not apply to an overpayment debt that is attributable (in whole or in part) to a change in regulations made for the purposes of working out the amount of a grant or benefit.
9 Information-gathering powers
42 Commissioner may obtain information and documents

If the Commissioner is satisfied that the person has failed to comply with a requirement under Taxation Administration Act 1953:section 353-10 in Schedule 1 to the

a

the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and

 b

if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.

Note: Failing to comply with a notice can also be an offence against Taxation Administration Act 1953.section 8C of the

45A Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc. 1

This section applies to a person who has made a claim for entitlement to a grant or benefit.

 2

The Commissioner may, in writing, require the person to demonstrate to the Commissioner, at a specified time, one or more of the following:

 a

the method used to arrive at the particulars or estimates included in the claim;

 b

the operation of any record keeping or accounting system operated by, or on behalf of, the person and used to arrive at the particulars or estimates included in the claim;

 c

the operation of any process operated by, or on behalf of, the person to manufacture the goods to which the claim relates.

 3

The time specified under subsection (2) must be at least 21 days after the written requirement is given to the person.

 4

If the Commissioner is satisfied that the person has failed to comply with a requirement under subsection (2):

 a

the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and

 b

if the Commissioner does so, the Commissioner must not make an assessment in relation to:

 i

the claim; or

 ii

any other existing claim, or any new claim, by the person for an entitlement to a grant or benefit;

until the person complies with the requirement.

Note: A refusal or failure to comply with the requirement is an offence against Taxation Administration Act 1953.section 8C of the

5

The Commissioner may conduct such testing of the record keeping or accounting system mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the system in arriving at those particulars or estimates.

 6

The Commissioner may conduct such testing of the manufacturing process mentioned in subsection (2) as is reasonably necessary to determine the accuracy of the goods’ description in the claim.
46 Commonwealth bound by this Part 1

This Part binds the Crown in right of the Commonwealth. However, it does not make the Crown liable to be prosecuted for an offence.

 2

This section has effect in addition to section 4.
12 Special rules for certain entities
51 Treatment of partners 1

This Act and the entitlement Acts apply to a partnership as if the partnership were a person, but it applies with the following changes.

 2

Obligations that are imposed under this Act on a partnership are imposed on each partner, but may be discharged by any of the partners.

 3

The partners are jointly and severally liable to pay any amount that is payable under this Act by the partnership.

 4

Any offence against this Act that is committed by a partnership is taken to have been committed by each partner who:

 a

aided, abetted, counselled or procured the relevant act or omission; or

 b

was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

 5

For the purposes of this Act and the entitlement Acts, a change in the composition of a partnership does not affect the continuity of the partnership.

 6

In this section:

this Act includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act or an entitlement Act.
52 Treatment of unincorporated associations 1

This Act and the entitlement Acts apply to an unincorporated association or body of persons as if the association or body were a person, but it applies with the following changes.

 2

Obligations that would be imposed under this Act on an unincorporated association or body of persons are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.

 3

Any offence against this Act that is committed by the association or body is taken to have been committed by each member of its committee of management who:

 a

aided, abetted, counselled or procured the relevant act or omission; or

 b

was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

 4

In this section:

this Act includes the Taxation Administration Act 1953, to the extent to which that Act relates to this Act or an entitlement Act.
13 Miscellaneous
53 Reviewable grant or benefit decisions 1

(1) If you are dissatisfied with a reviewable grant or benefit decision relating to you, you may object against the decision in the manner set out in Taxation Administration Act 1953.Part IVC of the

2

(2) Each of the following decisions is a reviewable grant or benefit decision:
Reviewable grant or benefit decisions Reviewable grant or benefit decisions Reviewable grant or benefit decisions
Item Decision Provision under which decision is made
1 refusing an application for registration section 10
2 cancelling registration section 11
3 making an assessment of the amount of a grant or benefit section 17
4 amending an assessment of the amount of a grant or benefit section 20
54 Application of the Criminal Code

The Criminal Code applies to all offences against this Act.
55 Appropriation

Grants and benefits must be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.
56 Grants and benefits to be treated as subsidies for the purposes of section 15-10 of the Income Tax Assessment Act 1997

A grant or benefit is taken to be a subsidy for the purposes of Income Tax Assessment Act 1997.section 15-10 of the

58 Service of documents if entity absent from Australia or cannot be found 1

This section applies if:

 a

a document needs to be served on an entity in respect of any proceeding to recover a scheme debt; and

 b

the Commissioner, after making reasonable inquiries, is satisfied that:

 i

the entity is absent from Australia and does not have any agent in Australia on whom the document can be served; or

 ii

the entity cannot be found.

 2

The Commissioner may, without the court’s leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the entity at any Australian address of the entity (including the entity’s Australian place of business or residence) that is last known to the Commissioner.
60 Regulations

The Governor-General may make regulations prescribing matters:

 a

required or permitted by this Act to be prescribed; or

 b

necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key— E ndnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history— E ndnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under Legislation Act 2003.section 15V of the

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
Product Grants and Benefits Administration Act 2000 61, 2000 19 June 2000 19 June 2000
Product Stewardship (Oil) (Consequential Amendments) Act 2000 105, 2000 6 July 2000 Sch 1 (items 7, 8): 6 July 2000 (s 2(2)(a)) Remainder: 6 July 2000 (s 2(1)) —
Taxation Laws Amendment Act (No. 3) 2001 73, 2001 30 June 2001 Schedule 1 (items 69–78): 23 May 2001 Schedule 2 (items 48–52): Schedule 3 (items 34–36): Remainder: Royal Assent Sch. 4 (item 10)
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 146, 2001 s 4 and Sch 4 (items 116–118): (s 2(1)) s 4
Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003 54, 2003 27 June 2003 1 July 2003 Sch. 1 (items 28–30)
Product Stewardship (Oil) Legislation Amendment Act (No. 1) 2003 79, 2003 ss. 1–3: Royal Assent Remainder: (see Gazette 2003, No. GN47) Sch. 2 (item 3)
Family and Community Services and Veterans’ Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003 122, 2003 Schedule 2 (items 19–21): Royal Assent Sch. 2 (item 21)
Energy Grants (Cleaner Fuels) Scheme (Consequential Amendments) Act 2004 42, 2004 Schedule 1 (items 1–3) and Schedule 2 (items 1–3): (see s. 2(1)) Remainder: Royal Assent —
Tax Laws Amendment (2004 Measures No. 7) Act 2005 41, 2005 Schedule 10 (item 231): Royal Assent —
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 161, 2005 Schedule 2 (items 15, 32): Royal Assent Sch. 2 (item 32)
Fuel Tax (Consequential and Transitional Provisions) Act 2006 73, 2006 26 June 2006 Schedule 1 (items 2, 3) and Schedule 3 (items 6–8): 1 July 2006 Schedule 1 (items 4–6): 1 Jan 2007 Schedule 1 (item 7): 1 July 2009 Schedule 3 (items 13–16): 1 July 2010 Schedule 3 (items 18–22): 1 July 2012 Schedule 3 (items 24–34): 1 July 2007 Schedule 3 (items 42–44): 1 July 2013 Schedule 4 (item 3): 19 June 2000 (s 2(1) item 16) Schedule 4 (item 4): Royal Assent Act No. 73, 2006
as amended by
Clean Energy (Fuel Tax Legislation Amendment) Act 2011 157, 2011 4 Dec 2011 Schedule 1 (item 44): 1 July 2012 —
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 101, 2006 Schedule 2 (items 1017, 1044, 1045) and Schedule 6 (items 1, 6–11): Royal Assent Sch. 6 (items 1, 6–11)
Tax Laws Amendment (2009 Measures No. 2) Act 2009 42, 2009 23 June 2009 Schedule 6 (item 33): Royal Assent —
Statute Stocktake (Regulatory and Other Laws) Act 2009 111, 2009 16 Nov 2009 Schedule 1 (item 25): 17 Nov 2009 —
as amended by
Statute Law Revision Act 2012 136, 2012 22 Sept 2012 Sch 2 (items 35, 36): 17 Nov 2009 (s 2(1) item 27) —
Tax Laws Amendment (2010 Measures No. 1) Act 2010 56, 2010 3 June 2010 Schedule 6 (items 98, 101): 4 June 2010 Sch. 6 (item 101)
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 145, 2010 16 Dec 2010 Schedule 2 (items 64, 65): 17 Dec 2010 —
Human Services Legislation Amendment Act 2011 32, 2011 25 May 2011 Sch 4 (items 625–627): never commenced (s 2(1) item 4) —
Taxation of Alternative Fuels Legislation Amendment Act 2011 68, 2011 29 June 2011 Schedule 1 (item 35): 1 Dec 2011 —
Indirect Tax Laws Amendment (Assessment) Act 2012 39, 2012 15 Apr 2012 Schedule 1 (items 188, 189, 239): 1 July 2012 Sch. 1 (item 239)
Statute Law Revision Act 2012 136, 2012 22 Sept 2012 Schedule 1 (item 106): Royal Assent —
Treasury Legislation Amendment (Repeal Day) Act 2015 2, 2015 25 Feb 2015 Sch 2 (items 5, 6, 73): 25 Feb 2015 (s 2(1) items 3, 5) Sch 2 (items 39–49): 1 July 2015 (s 2(1) item 4) Sch 2 (item 73)
as amended by
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 70, 2015 25 June 2015 Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18) —
Norfolk Island Legislation Amendment Act 2015 59, 2015 26 May 2015 Sch 2 (item 311): 1 July 2016 (s 2(1) item 5) Sch 2 (items 356–396): 18 June 2015 (s 2(1) item 6) Sch 2 (items 356–396)
as amended by
Territories Legislation Amendment Act 2016 33, 2016 23 Mar 2016 Sch 2: 24 Mar 2016 (s 2(1) item 2) —
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 81, 2015 26 June 2015 Sch 1 (items 19–23, 25–28): 1 July 2015 (s 2(1) item 1) Sch 1 (items 25–28)
Statute Law Revision Act (No. 1) 2016 4, 2016 11 Feb 2016 Sch 4 (items 1, 247, 248): 10 Mar 2016 (s 2(1) item 6) —
Statute Update Act 2016 61, 2016 23 Sept 2016 Sch 2 (item 77): 21 Oct 2016 (s 2(1) item 1) —
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 15, 2017 28 Feb 2017 Sch 4 (item 84): 25 Feb 2015 (s 2(1) item 11) —
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 64, 2020 22 June 2020 Sch 3 (items 47–49): 23 June 2020 (s 2(1) item 4) Sch 3 (item 49)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 2) Act 2024 39, 2024 31 May 2024 Sch 14 (item 62): 14 Oct (s 2(1) item 2) —

Endnote 4—Amendment history
Provision affected How affected
Part 1
s 3A ad No 105, 2000
s 4 am No 59, 2015
s 5 am No 54, 2003; No 42, 2004; No 73, 2006; No 101, 2006; No 136, 2012; No 2, 2015; No 81, 2015
s 6 am No 4, 2016
rep No 61, 2016
s 7 am No 145, 2010
Part 2
s 8 am No 105, 2000; No 54, 2003; No 42, 2004; No 73, 2006; No 81, 2015
Part 3
s 9 am No 105, 2000; No 54, 2003; No 79, 2003; No 42, 2004; No 73, 2006; No 81, 2015; No 64, 2020
s 11 am No 54, 2003
Part 4
s 12 rs No 54, 2003
s 14 am No 54, 2003
s 15 am No 54, 2003; No 73, 2006; No 39, 2012
s 15A ad No 54, 2003
s 16A ad No 54, 2003
am No 42, 2004; No 73, 2006
rep No 81, 2015
s 19 am No 54, 2003
s 22 am No 54, 2003
rep No 2, 2015
s 24A ad No 105, 2000
am No 73, 2001; No 39, 2024
Part 4A ad No 54, 2003
rep No 161, 2005
s 24B ad No 54, 2003
rep No 161, 2005
s 24C ad No 54, 2003
rep No 161, 2005
s 24D ad No 54, 2003
rep No 161, 2005
s 24E ad No 54, 2003
rep No 161, 2005
s 24F ad No 54, 2003
rep No 161, 2005
s 24G ad No 54, 2003
rep No 161, 2005
Part 5
Part 5 heading rs No 54, 2003
s 27 am No 54, 2003; No 73, 2006
s 27A ad No 54, 2003
am No 73, 2006
s 27B ad No 42, 2004
rep No 81, 2015
Part 6
s 29 rs No 146, 2001
s 30 am No 146, 2001; No 54, 2003
Part 7
s 34 am No 73, 2006
Part 8
Part 8 heading rs No 105, 2000
s 35 am No 41, 2005; No 101, 2006; No 56, 2010
s 36 rep No 105, 2000
s 37 rep No 105, 2000
s 38 rep No 105, 2000
s 39 rep No 105, 2000
s 40 rep No 105, 2000
s 41 rep No 105, 2000
Part 9
s 42 am No 54, 2003; No 2, 2015; No 15, 2017
s 43 am No 146, 2001
rep No 2, 2015
s 44 rep No 2, 2015
s 45 rep No 2, 2015
s 45A ad No 54, 2003
am No 42, 2004
Part 10 heading rep No 68, 2011
s 47 am No 105, 2000; No 122, 2003; No 42, 2004; No 73, 2006
rep No 145, 2010
Part 11 rep No 2, 2015
s 48 rep No 2, 2015
am No 4, 2016 (amdt never applied (Sch 4 item 248))
s 49 rep No 2, 2015
am No 4, 2016 (amdt never applied (Sch 4 item 248))
s 50 rep No 2, 2015
Part 13
s 53 am No 73, 2006
s 57 am No 42, 2009
rep No 2, 2015
s 59 rep No 2, 2015