Excise - Payments - Diesel Fuel Rebate Scheme - Applications received more than three years after the purchase of fuel

Pursuant to subsection 164(4A) of the Customs Act 1901 (the Act), does the ATO have discretion to pay the Diesel Fuel Rebate where the application for rebate is received more than three years after the purchase of the fuel?

There is no power contained within subsection 164(4A) of the Act or any other provision, for any discretion to allow payment of Diesel Fuel Rebate in respect of diesel fuel purchased more than three years before the application for rebate is received by the ATO.

An applicant lodges a claim for the diesel fuel rebate in respect of various diesel fuel purchases made more than three years before the application was received by the ATO.

Subsection 164(4A) of the Act states that rebate on a diesel fuel application received on or after 1 July 1994 is payable only in respect of diesel fuel purchased within 3 years before that application is so received.

The applicant claims the delay in lodgement of the application was due to an extenuating circumstance such as a medical condition suffered over a long period, and that on that basis the three year limitation period should not be applied to the application.

The three year limitation period for rebate applications in respect of purchases of diesel fuel is specifically stated in subsection 164(4A) of the Act. There are no legislative provisions, which bestow on the ATO any power, or discretion, which would permit it to alter the three year limitation period.