Product Grants and Benefits Administration (Claim Period — Fuel Sales Grant) Determination 2001

Administered by Department of the Treasury

Legislation au F2007B00323 Not in force Legislative Instrument

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Product Grants and Benefits Administration (Claim Period — Fuel Sales Grant) Determination 2001

I, PAUL TREGILLIS, Assistant Commissioner of Taxation, delegate of the Commissioner of Taxation, make this Determination under subsection 12 (1) of the Product Grants and Benefits Administration Act 2000.

Dated  19 September 2001

Original Signed by

PAUL TREGILLIS

Assistant Commissioner of Taxation

Contents

Page

 1 Name of Determination 

 2 Commencement 

 3 Definitions 

 4 Application of Determination 

 5 Unreconciled advance between 1 July 2001 and 1 October 2001 

 6 First advance on or after 1 October 2001 

 7 Second or later advance: last claim approved within previous 3 months 

 8 Second or later advance: no claim approved within previous 3 months 

 9 No advance or unreconciled advance 

 

 

 

 

1 Name of Determination

  This Determination is the Product Grants and Benefits Administration (Claim Period — Fuel Sales Grant) Determination 2001.

2 Commencement

  This Determination commences on the day on which it is made.

3 Definitions

  In this Determination:

Act means the Product Grants and Benefits Administration Act 2000.

advance means an advance on account of fuel sales grant that may become payable.

approval day means the day on which an application for advance is approved.

claim means a claim for payment of fuel sales grant under section 15 of the Act.

commencement day means the day on which this Determination commences.

Commissioner’s arrangements means the administrative arrangements made by the Commissioner for administering fuel sales grant.

Note   Fuel sales grant is administered on the basis of 3-monthly periods. An entity is not required to apply for advance, or make a claim, in relation to a particular 3-month period. However, under the Commissioner’s administrative arrangements, the 3-monthly periods are used as reference points for the assessment of entitlements, even if an entity chooses not to apply or make a claim during a particular period.

unreconciled advance means an amount of advance, received by an entity, in respect of which the entity:

 (a) has not made a claim; or

 (b) is liable to repay an amount to the Commissioner.

4 Application of Determination

 (1) This Determination applies in relation to fuel sales grant.

 (2) However, this Determination does not authorise the making of a claim, the payment of an advance or the payment of an amount of fuel sales grant in a way that is inconsistent with the Act or the Fuel Sales Grants Act 2000.

Note   The Fuel Sales Grants Act 2000 confers an entitlement to grants to be paid to registered sellers of petroleum fuel for sales to end users that are made at an eligible location. The amount of the grant is to be calculated according to a method prescribed in regulations.

Fuel sales grant is payable for claim periods. The Commissioner is required to determine these claim periods.

The claim periods in this Determination are based in part on the administrative arrangements established by the Commissioner. Fuel sales grant is administered on the basis of periods of 3 months in which advance payments and claims are monitored and reconciled.

5 Unreconciled advance between 1 July 2001 and 1 October 2001

  If an entity:

 (a) had an unreconciled advance at any time before 1 October 2001; and

 (b) did not make a claim in relation to the advance before 1 October 2001;

the claim period for the grant to which the advance relates starts on the date of the first sale of fuel to which the grant relates and ends on 1 October 2001.

Note   If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act.

6 First advance on or after 1 October 2001

 (1) This section applies if:

 (a) an advance was approved for an entity on or after 1 October 2001; and

 (b) the advance was the first advance approved for the entity.

Note   The entity is regarded by the Commissioner as an advance claimant.

 (2) If the entity makes a claim for the grant to which the advance relates within 3 months and 28 days after the approval day, the claim period for that grant is the period nominated by the entity on the approved claim form.

 (3) If the entity does not make a claim for the grant to which the advance relates within that period, the claim period for that grant is taken to be the period of 3 months starting immediately after the approval day.

Note   If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act.

7 Second or later advance: last claim approved within previous 3 months

 (1) This section applies if:

 (a) an advance (the new advance) is approved for an entity; and

 (b) the new advance is the first advance applied for in relation to a period of 3 months identified in accordance with the Commissioner’s arrangements; and

 (c) the most recent claim approved for the entity related to the most recent completed period for which the entity could have made a claim in accordance with the Commissioner’s arrangements.

Note   The entity is regarded by the Commissioner as an advance claimant.

 (2) If the entity makes a claim for the grant to which the new advance relates within 3 months and 28 days after the day on which the most recent claim was approved for the entity, the claim period for that grant is the period nominated by the entity on the approved claim form.

 (3) If the entity does not make a claim for the grant to which the new advance relates within 3 months and 28 days after the day on which the most recent claim was approved for the entity, the claim period for that grant is taken to be the period of 3 months starting immediately after the approval of the most recent claim.

Note   If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act.

8 Second or later advance: no claim approved within previous 3 months

 (1) This section applies if:

 (a) an advance (the new advance) is approved for an entity; and

 (b) the new advance is the first advance applied for in relation to a period of 3 months identified in accordance with the Commissioner’s arrangements; and

 (c) the most recent claim approved for the entity did not relate to the most recent completed period for which the entity could have made a claim in accordance with the Commissioner’s arrangements.

Note   The entity is regarded by the Commissioner as an advance claimant.

 (2) If the entity makes a claim for the grant to which the new advance relates within 3 months and 28 days after the end of the most recent completed period mentioned in paragraph (1) (c), the claim period for that grant is the period nominated by the advance claimant on the approved claim form.

 (3) If the entity does not make a claim for the grant to which the new advance relates within 3 months and 28 days after the end of the most recent completed period mentioned in paragraph (1) (c), the claim period for that grant is taken to be the period of 3 months starting immediately after the end of that period.

Note   If an entity receives an advance on account of a grant or benefit that may become payable, and the entity does not make a claim for payment of the grant or benefit within 28 days after the end of the claim period concerned, the entity is liable to repay the amount of the advance to the Commonwealth: see section 13 of the Act.

9 No advance or unreconciled advance

  If sections 5, 6, 7 and 8 do not apply to an entity, the claim period for a grant is the claim period nominated by the entity on the approved claim form.

 

Overview

The Product Grants and Benefits Administration (Claim Period — Fuel Sales Grant) Determination 2001 was made by PAUL TREGILLIS, Assistant Commissioner of Taxation, as a delegate of the Commissioner of Taxation, under subsection 12(1) of the Product Grants and Benefits Administration Act 2000. This legislation was enacted to ensure that the administration of fuel sales grants, which are intended to support registered sellers of petroleum fuel for sales to end users at eligible locations, is conducted in a structured and accountable manner. The determination outlines the specific claim periods for fuel sales grants, which are based on three-month periods in line with the administrative arrangements established by the Commissioner. It ensures that entities are required to reconcile any unreconciled advances and establish clear claim periods, thus preventing misuse or misunderstanding of grant entitlements. The policy objective is to provide clarity and efficiency in the administration and claiming of fuel sales grants, ensuring that entities are aware of their obligations and the timeframes within which they must operate.

Scope and Application

The Product Grants and Benefits Administration (Claim Period — Fuel Sales Grant) Determination 2001 pertains specifically to the administration of fuel sales grants under the Product Grants and Benefits Administration Act 2000. This determination outlines the rules governing the claim periods for such grants, which are administered on a three-monthly basis. It applies to entities that have received an advance on account of fuel sales grants, including those with unreconciled advances or those that have not applied for an advance but are still subject to the three-monthly periods for assessment purposes. The determination does not authorise any actions inconsistent with the Product Grants and Benefits Administration Act 2000 or the Fuel Sales Grants Act 2000. The scope of this legislation is confined to the Commonwealth of Australia and does not extend beyond the boundaries set forth by these Acts. The rules set forth in this determination can be further elaborated or modified through subordinate instruments, but they must remain consistent with the overarching statutes.

Key Provisions

The Product Grants and Benefits Administration (Claim Period — Fuel Sales Grant) Determination 2001 establishes the claim periods for the fuel sales grant under the Product Grants and Benefits Administration Act 2000. This includes defining the specific periods during which fuel sales must occur to qualify for the grant, as well as the rules for how advances on the grant are handled. Section 5 applies to entities that had unreconciled advances before 1 October 2001, establishing the claim period for these advances as starting from the date of the first sale of fuel to which the grant relates and ending on 1 October 2001. Section 6 governs the claim period for the first advance approved on or after 1 October 2001, requiring a claim to be made within 3 months and 28 days of the approval day. If no claim is made within this period, the claim period defaults to 3 months starting immediately after the approval day. Section 7 pertains to entities that have had their most recent claim approved within the previous 3 months, setting the claim period for new advances based on whether a claim is made within 3 months and 28 days of the most recent approval. Section 8 applies to entities whose most recent approved claim was not within the last 3 months, setting the claim period for new advances based on whether a claim is made within 3 months and 28 days of the end of the most recent completed period for which a claim could have been made. Finally, Section 9 applies if none of the previous sections apply, allowing the claim period to be nominated by the entity on the approved claim form. The Act imposes specific obligations on entities that receive advances or unreconciled advances for fuel sales grants. These include making claims within specified time frames to avoid having the claim period default to a 3-month period. Entities must ensure that they submit claims within 3 months and 28 days of the approval day for the first advance, or within 3 months and 28 days of the end of the most recent completed period for which a claim could have been made if their most recent approved claim was not within the last 3 months. Failure to make a claim within the specified periods results in the claim period being set to a default 3-month period. Additionally, entities must reconcile any unreconciled advances by making a claim within 28 days after the end of the relevant claim period, or risk being liable to repay the advance to the Commonwealth. Under the Product Grants and Benefits Administration Act 2000, entities that fail to make a claim for payment of a grant or benefit within 28 days after the end of the claim period concerned are liable to repay the amount of the advance to the Commonwealth. This liability is specified in Section 13 of the Act. The Act does not specify a maximum penalty for this liability, but it implies that failure to repay the advance constitutes a breach of the Act, which could lead to further civil or administrative consequences. The seriousness of the breach and the potential penalties would depend on the amount of the advance and the circumstances of the non-compliance.

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