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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?

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.

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.

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.