1998-1999-2000

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

Product Grants and Benefits Administration Bill 2000

 

No.      , 2000

 

(Treasury)

 

 

 

A Bill for an Act to provide for assessment and payment of certain grants and benefits, and for related purposes

   

   

   

Contents

Part 1—Preliminary                                                                                                              1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Object.................................................................................................. 2

4............ States and Territories are bound.......................................................... 2

5............ Definitions.......................................................................................... 2

6............ Operation of offence provisions.......................................................... 4

7............ Commissioner has general administration of this Act......................... 4

Part 2—Grants and benefits covered by Act                                                         5

8............ Grants and benefits covered by Act.................................................... 5

Part 3—Registration for grants and benefits                                                         6

9............ Registration for entitlement to grants or benefits................................. 6

10.......... Refusal to register............................................................................... 7

11.......... Cancellation of registration.................................................................. 7

Part 4—Payment of grants and benefits                                                                   9

12.......... Claim periods...................................................................................... 9

13.......... Advances on account of grants or benefits.......................................... 9

14.......... Guidelines for making advances....................................................... 10

15.......... Claims for grants or benefits............................................................. 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

22.......... Production of assessment is conclusive evidence.............................. 13

23.......... Payment of grants or benefits............................................................ 13

24.......... Recovery by set-off........................................................................... 13

Part 5—Record-keeping requirements                                                                    14

25.......... No entitlement to grants or benefits unless record-keeping requirements met          14

26.......... Pre-claim record-keeping requirements............................................. 14

27.......... Post-claim record-keeping requirements........................................... 15

28.......... Records that are lost or destroyed..................................................... 16

Part 6—Disqualification for fraud                                                                             17

29.......... Disqualification of claimant for fraud................................................ 17

30.......... Disqualification for aiding and abetting etc. fraud............................. 17

31.......... Disqualification of body corporate—executive disqualified etc......... 18

32.......... Disqualification of partnership—partner disqualified etc.................. 19

33.......... Disqualification of trust—trustee disqualified etc.............................. 19

Part 7—Contrived schemes etc.                                                                                    20

34.......... Contrived schemes etc....................................................................... 20

Part 8—Civil penalties                                                                                                        21

35.......... General interest charge on unpaid scheme debts............................... 21

36.......... Penalty for making false statements.................................................. 22

37.......... Assessment of penalty...................................................................... 22

38.......... Remission of penalty......................................................................... 22

39.......... Amendment of assessment................................................................ 23

40.......... Production of assessment is conclusive evidence.............................. 23

41.......... Relationship with offence provisions................................................ 23

Part 9—Information-gathering powers                                                                   24

42.......... Commissioner may obtain information and documents..................... 24

43.......... Self-incrimination.............................................................................. 24

44.......... Copies of documents......................................................................... 25

45.......... Commissioner may retain documents................................................ 25

46.......... Commonwealth bound by this Part................................................... 25

Part 10—Protection of confidentiality of information                                   27

47.......... Protection of confidentiality of information....................................... 27

Part 11—Access to premises                                                                                           29

48.......... Access to premises etc...................................................................... 29

49.......... Identity cards..................................................................................... 30

50.......... Commonwealth bound by this Part................................................... 30

Part 12—Special rules for certain entities                                                              31

51.......... Treatment of partners........................................................................ 31

52.......... Treatment of unincorporated associations......................................... 31

Part 13—Miscellaneous                                                                                                     33

53.......... Reviewable grant or benefit decisions............................................... 33

54.......... Application of the Criminal Code ..................................................... 33

55.......... Appropriation.................................................................................... 33

56.......... Grants and benefits to be treated as subsidies for the purposes of section 15-10 of the Income Tax Assessment Act 1997 .......................................................................................................... 34

57.......... Address for service........................................................................... 34

58.......... Service of documents if entity absent from Australia or cannot be found 34

59.......... Authorised officers........................................................................... 35

60.......... Regulations....................................................................................... 35

 

A Bill for an Act to provide for assessment and payment of certain grants and benefits, and for related purposes

The Parliament of Australia enacts: