Issue
Does paragraph 15(2)(e) of the Product Grants and Benefits Administration Act 2000 (PGBAA) require a claim for an energy grant to be received by the Tax Office before close of business on 1 July 2003 if the fuel was purchased on 1 July 2000?
Decision
Yes. Paragraph 15(2)(e) of the PGBAA requires a claim for an energy grant to be received by the Tax Office before close of business on 1 July 2003 if the fuel was purchased on 1 July 2000.
Facts
A client purchased diesel fuel on 1 July 2000.
The client lodged an application for an energy grant in respect of this fuel. The start of the claim period for this application is 1 July 2000.
The application was given to the Commissioner on 1 July 2003.
Reasons for Decision
The PGBAA contains the administrative arrangements for a number of grants and benefits and section 8 lists the grants and benefits covered by it as including energy grants.
Section 15 of the PGBAA deals with claims for grants or benefits and provides the time limit for making claims in the following terms: ... (2) The claim: ... (e) must be given to the Commissioner before the end of 3 years after the start of the claim period.
The Acts Interpretation Act 1901 in subsection 36(1) says in relation to the reckoning of time: Where in an Act any period of time, dating from a given day, act or event, is prescribed or allowed for any purpose, the time shall, unless the contrary intention appears, be reckoned exclusive of such day or of the day of such act or event.
In this instance, the start of the claim period is 1 July 2000. In light of the Acts Interpretation Act, the three year time limit does not start until the following day. Therefore, the commencement date of the three year time period is 2 July 2000. As paragraph 15(2)(e) of the PGBAA requires a claim to be given to the Commissioner before the end of 3 years after the start of the claim period, it follows that this requirement will be satisfied provided the claim is received by the Tax Office by close of business on 1 July 2003.
Therefore, to satisfy the requirements of paragraph 15(2)(e) of the PGBAA, a claim in respect of fuel purchased on 1 July 2000 must be given to the Commissioner by close of business on 1 July 2003.