Product Grants and Benefits Administration Act: error in previous claim - whether entities have a choice between making a new claim and requesting an amended assessment

Does the Products Grants and Benefits Administration Act 2000 (PGBAA) permit an entity to choose between requesting an amended assessment under section 21 of the PGBAA and lodging a new claim under section 15 of the PGBAA where the entity has previously omitted a particular fuel purchase from a grant claim?

Yes. The PGBAA permits an entity to choose whether to request an amendment or lodge a new claim where the entity 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.

Subsection 15(1) of the PGBAA specifies various rules in respect of claims for grants and benefits including that a grant is not payable unless a claim for payment is made.

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;

Therefore, under paragraph 15(2)(a) of the PGBAA there is no requirement that a claim lodged in respect of a particular period must include all eligible fuel entitlements for that period.

However, paragraph 15(2)(e) of the PGBAA requires that the claim must be given to the Commissioner within three years after the start of the claim period.

It follows that an entity may choose to 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.

Section 21 of the PGBAA deals with amended assessments, and provides that an entity can request an amended assessment and that the Commissioner must consider the request if it is made within two years after the end of the claim period or such other period as the Commissioner allows.

Subsection 17(2) of the PGBAA provides that the Commissioner must make an assessment of the amount of the grant or benefit to which an entity is entitled in respect of a claim period.

Therefore, assessments issued under the PGBAA are properly regarded as being assessments of the amount of grant or benefit to which an entity is entitled for a claim period.

This leads to the conclusion that section 21 of the PGBAA enables a taxpayer to request an amended assessment where they previously omitted a grant or benefit entitlement from their original claim form.

Accordingly, where a taxpayer has omitted a grant or benefit entitlement from their original claim form, they can either: • lodge a new claim under section 15 of the PGBAA within three years of the start of the claim period of the new claim, or • request an amended assessment under section 21 of the PGBAA within two years after the end of the claim period of the original claim or such further period as the Commissioner allows. 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.