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Fuel Sales Grants (Consequential Amendments) Bill 2000

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Bills Digest No. 159  1999-2000


Fuel Sales Grants (Consequential Amendments) Bill 2000


This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any offic ial legal status. Other sources should be consulted to determine the subsequent official status of the Bill.




Passage History

Fuel Sales Grants (Consequential Amendments) Bill 2000

Date Introduced: 12 April 2000

House:   House of Representatives

Portfolio:   Treasury

Commencement:   Royal Assent


To incorporate relevant parts of the administration of the proposed petrol grants scheme, principally relating to the application of penalties, into th e Taxation Administration Act 1953 (TAA).


Refer to the Digest for the Product Grants and Benefits Administration Bill 2000. (1)

Main Provisions

Schedule 1 of the Bill (there are no further schedules) amends the TAA.

Section 8AAB of the TAA lists the circumstance where the general interest charge (GIC) will apply. Basically this is when an amount is owed to the Commonwealth due to the non-payment of tax or where income has been understated. The GIC may also be applied in addition to penalties for breaches of taxation laws. Item 1 provides that the GIC will apply where there is an unpaid debt under the proposed fuel grant scheme.

Items 2 to 6 includes certain actions made by claimants for grants under the proposed fuel grant scheme, such as making false statements or keeping false records, an offence provisions of the TAA.


1 See Bills Digest no. 157 1999-2000.

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Chris Field

8 May 2000

Bills Digest Service

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