includes a nil .

includes an of a nil amount.

means an APS employee who has been authorised by the Commissioner under section 59 for the purposes of the provision in which the expression occurs.

means a grant that is covered by this Act that is known as a .

has the meaning given by section 12.

has the same meaning as in the

Energy Grants (Cleaner Fuels) Scheme Act 2004

.

means the of Taxation.

means a of Taxation.

means an entity’s unique identification in an electronic form that is approved by the Commissioner.

means an Act under which the entitlement to a grant or benefit arises. The s are listed in section 8.

means the charge worked out under Part IIA.

includes a substance and a tangible thing.

means a that is covered by this Act that is known as a .

, in relation to premises, includes a person present at the premises who is in apparent control of the premises.

means so much of an amount paid, or purportedly paid, to an entity by way of:

(a) a grant or benefit as represents an overpayment; or

(b) an amount that is repayable as mentioned in subsection 13(2) or (3) (which deals with advances).

includes the following:

(a) a structure, building, aircraft, vehicle or vessel;

(b) a place (whether enclosed or built on or not);

(c) a part of a thing referred to in paragraph (a) or (b).

means:

(a) an overpayment debt; or

(b) an amount payable by way of a penalty under Part 8.

includes an executor and an administrator.

: if a provision of this Act or an entitlement Act uses the expression

, it applies to entities generally, unless its application is expressly limited.

Note: The expression

you