Issue
Has a client lodged an application for an energy grant within the three year time limit specified in section 15 of the Product Grants and Benefits Administration Act 2000 (PGBAA) if the application is received by the Tax Office on the first business day after a weekend or public holiday and the three year time limit would otherwise have expired on the weekend or public holiday?
Decision
Yes. A client has lodged an application for an energy grant within the three year time limit specified in section 15 of the PGBAA if the application is received by the Tax Office on the first business day after a weekend or public holiday and the three year time limit would otherwise have expired on the weekend or public holiday.
Facts
A client made a claim for an energy grant under the provisions of the PBGAA.
The claim period to which the claim related commenced three years prior to a Saturday.
The claim was received by the Commissioner on the Monday immediately following the relevant Saturday.
Reasons for Decision
The PGBAA provides the administrative provisions for a number of grant and benefit schemes administered by the Commissioner. Section 8 of the PGBAA lists energy grants as one of these.
Section 15 of the PGBAA deals with making claims for an energy grant.
Paragraph 15(2)(e) of the PGBAA states that the claim: must be given to the Commissioner before the end of 3 years after the start of the claim period.
Paragraph 15(2)(b) of the PGBAA adds that the claim must be given to the Commissioner in the 'approved form'.
Section 5 of the PGBAA defines 'approved form' as having the meaning given by section 995-1 of the Income Tax Assessment Act 1997 (ITAA 1997).
Section 995-1 of the ITAA 1997 then defines 'approved form' as having the meaning given by section 388-50 in Schedule 1 to the Tax Administration Act 1953 (TAA).
Subdivision 388-B of the TAA 1953 sets out a number of arrangements that apply to information that must be given to the Commissioner in the approved form as defined in section 388-50 of Schedule 1 to the TAA.
Section 7 of the PGBAA states: The Commissioner has the general administration of this Act.
Section 7 also contains a note that states that an effect of section 7 is that the TAA applies to the PGBAA as a taxation law.
Therefore, the approved form provisions contained within the TAA are applicable to applications for energy grants under the PGBAA.
Section 388-52 in Schedule 1 to the TAA states Where an approved form is required to be given to the Commissioner ... by, or on, a day (the lodgement day) that is not a business day, the approved form may be given on the first business day after the lodgement day.
Section 3A of the TAA states that terms in Schedule 1 to the TAA draw their meaning from section 995-1 of the ITAA 97.
The term 'business day' is relevantly defined in section 995-1 of the ITAA 97 as follows: business day means a day other than: (a) a Saturday or a Sunday; or (b) a day which is a public holiday for the whole of: (i) any State; or (ii) the Australian Capital Territory; or (iii) the Northern Territory
In this instance, the date by which the entity's claim for an energy credit had to be given to the Commissioner fell on a Saturday.
Section 388-52 of the TAA provides that where an approved form must be given to the Commissioner on a day that is not a business day, the entity will have until the next business day to give the form to the Commissioner. Given the definition of 'business day', the entity will be able to give the form to the Commissioner on the next day that is not a Saturday, Sunday or a public holiday in the whole of a State, or the Northern Territory or the Australian Capital Territory.