Part 1
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
Creates a tax‑administered Energy Grants (Credits) Scheme that pays a per‑litre or per‑cubic‑metre grant for eligible purchases or imports of specified fuels, with separate on‑road and off‑road entitlements, detailed eligibility rules and registration requirements, and sunsetting of many diesel entitlements from 1 July 2006 (ss57, 41, 52, 40(2), 51(2)). It affects fuel purchasers, transport operators, miners, farmers and other businesses; the Commissioner of Taxation administers the scheme (s3) and the Act declares its purpose is to encourage cleaner fuels (s3A).
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Direct links to the current provisions in Energy Grants (Credits) Scheme Act 2003.
This Act may be cited as the Energy Grants (Credits) Scheme Act 2003.
(1) Sections 1 and 2 are taken to have commenced on the day on which this Act received the Royal Assent. (2) Subject to subsection (3), this Act (other than sections 1 and 2) commences on 1 July 2003. (3) If, before the day on which this Act would (but for this subsection) commence under subsection (2), vehicle standards have not been determined under section 7 of the Motor Vehicle Standards Act 1989 that: (a) relate to motor vehicle emission standards; and (b) adopt the technical requirements, relating to motor vehicle emission standards, of the following: (i) Regulation 83 of the United Nations Economic Commission for Europe, relating to uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements, incorporating all amendments up to and including the 04 Series of Amendments; (ii) subject to subsection (4), European Council Directive 98/69/EC, relating to measures to be taken against air pollution by emissions from motor vehicles and amending European Council Directive 70/220/EEC; (iii) a European Council Directive, made after 1 July 1999, amending European Council Directive 88/77/EEC and relating to measures to be taken against the emission of gaseous and particulate pollutants from diesel engines for use in vehicles; and (c) come into effect as specified in subsection (5); this Act does not commence until the day on which those vehicle standards are determined. (4) Subparagraph (3)(b)(ii) does not apply to the extent that the technical requirements in European Council Directive 98/69/EC relate to the standard commonly known as Euro 4, for emissions from petrol vehicles. (5) The vehicle standards must come into effect as follows: (a) in relation to the technical requirements referred to in subparagraph (3)(b)(i): (i) from 1 January 2002 for light diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for all light diesel vehicles produced on or after 1 January 2003; and (iii) from 1 January 2003 for petrol vehicles that are models first produced on or after 1 January 2003; and (iv) from 1 January 2004 for all petrol vehicles produced on or after 1 January 2004; (b) in relation to the technical requirements referred to in subparagraph (3)(b)(ii): (i) from 1 January 2005 for petrol vehicles that are models first produced on or after 1 January 2005; and (ii) from 1 January 2006 for all petrol vehicles produced on or after 1 January 2006; and (iii) from 1 January 2006 for light diesel vehicles that are models first produced on or after 1 January 2006; and (iv) from 1 January 2007 for all light diesel vehicles produced on or after 1 January 2007; (c) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 3: (i) from 1 January 2002 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for medium and heavy diesel vehicles produced on or after 1 January 2003; (d) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 4: (i) from 1 January 2006 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2006; and (ii) from 1 January 2007 for medium and heavy diesel vehicles produced on or after 1 January 2007.
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory.
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
(1) The purpose of the Energy Grants (Credits) Scheme is to provide active encouragement for the move to the use of cleaner fuels. (2) In the case of diesel fuel, the Commonwealth intends to restrict entitlements available under the Energy Grants (Credits) Scheme to ultra low sulphur diesel for purchases from 1 January 2006 when a mandatory standard of 50 parts per million of sulphur will come into effect.
An Act to provide grants for the use of certain fuels, and for related purposes
This Act may be cited as the Energy Grants (Credits) Scheme Act 2003.
(1) Sections 1 and 2 are taken to have commenced on the day on which this Act received the Royal Assent. (2) Subject to subsection (3), this Act (other than sections 1 and 2) commences on 1 July 2003. (3) If, before the day on which this Act would (but for this subsection) commence under subsection (2), vehicle standards have not been determined under section 7 of the Motor Vehicle Standards Act 1989 that: (a) relate to motor vehicle emission standards; and (b) adopt the technical requirements, relating to motor vehicle emission standards, of the following: (i) Regulation 83 of the United Nations Economic Commission for Europe, relating to uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements, incorporating all amendments up to and including the 04 Series of Amendments; (ii) subject to subsection (4), European Council Directive 98/69/EC, relating to measures to be taken against air pollution by emissions from motor vehicles and amending European Council Directive 70/220/EEC; (iii) a European Council Directive, made after 1 July 1999, amending European Council Directive 88/77/EEC and relating to measures to be taken against the emission of gaseous and particulate pollutants from diesel engines for use in vehicles; and (c) come into effect as specified in subsection (5); this Act does not commence until the day on which those vehicle standards are determined. (4) Subparagraph (3)(b)(ii) does not apply to the extent that the technical requirements in European Council Directive 98/69/EC relate to the standard commonly known as Euro 4, for emissions from petrol vehicles. (5) The vehicle standards must come into effect as follows: (a) in relation to the technical requirements referred to in subparagraph (3)(b)(i): (i) from 1 January 2002 for light diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for all light diesel vehicles produced on or after 1 January 2003; and (iii) from 1 January 2003 for petrol vehicles that are models first produced on or after 1 January 2003; and (iv) from 1 January 2004 for all petrol vehicles produced on or after 1 January 2004; (b) in relation to the technical requirements referred to in subparagraph (3)(b)(ii): (i) from 1 January 2005 for petrol vehicles that are models first produced on or after 1 January 2005; and (ii) from 1 January 2006 for all petrol vehicles produced on or after 1 January 2006; and (iii) from 1 January 2006 for light diesel vehicles that are models first produced on or after 1 January 2006; and (iv) from 1 January 2007 for all light diesel vehicles produced on or after 1 January 2007; (c) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 3: (i) from 1 January 2002 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for medium and heavy diesel vehicles produced on or after 1 January 2003; (d) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 4: (i) from 1 January 2006 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2006; and (ii) from 1 January 2007 for medium and heavy diesel vehicles produced on or after 1 January 2007.
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory.
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
(1) The purpose of the Energy Grants (Credits) Scheme is to provide active encouragement for the move to the use of cleaner fuels. (2) In the case of diesel fuel, the Commonwealth intends to restrict entitlements available under the Energy Grants (Credits) Scheme to ultra low sulphur diesel for purchases from 1 January 2006 when a mandatory standard of 50 parts per million of sulphur will come into effect.
In this Act, unless the contrary intention appears:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
agricultural activity has the meaning given by subsections 28(1) and (2).
agricultural construction activity has the meaning given by section 25.
agricultural soil/water activity has the meaning given by section 24.
agricultural use limestone has the meaning given by section 29.
agricultural waste activity has the meaning given by section 26.
agriculture has the meaning given by section 22.
approved catchment area has the meaning given by section 30.
Australia does not include the external Territories.
beneficiation has a meaning affected by subsections 11(4) and (5).
beneficiation process has a meaning affected by subsection 11(6).
carrying on an enterprise includes doing anything in the course of the commencement or termination of the enterprise.
Commissioner means the Commissioner of Taxation.
core agricultural activity has the meaning given by section 31.
earthworks has the meaning given by section 32.
emergency vehicle means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.
enterprise has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999.
fish has the meaning given by subsection 34(2).
fishing operations has the meaning given by subsection 34(1).
forestry has the meaning given by section 35.
goods includes a substance and a tangible thing.
gross vehicle mass, in relation to a vehicle, means:
(a) if the vehicle is registered for use on a public road—the gross vehicle mass, or if the vehicle is a prime mover, the gross combination mass, of the vehicle as used for the purposes of registration of the vehicle by the vehicle registration authority that registered the vehicle; or
(b) if not—the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle, or, in the absence of such a specification, the sum of the following:
(i) the weight of the vehicle;
(ii) the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel).
horticulture has a meaning affected by section 33.
import into Australia: You import off‑road diesel fuel, on‑road diesel fuel or on‑road alternative fuel into Australia if:
(a) you enter the goods for home consumption (within the meaning of the Customs Act 1901); and
(b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.
incidental use, in relation to a vehicle, has the meaning given by section 8.
live‑stock has a meaning affected by subsection 23(2).
live‑stock activity has the meaning given by subsection 23(1).
marine transport has a meaning affected by section 37.
metropolitan area has the meaning given by section 6.
minerals has the meaning given by section 20.
mining construction activity has the meaning given by section 15.
mining operations has the meaning given by section 11.
mining rehabilitation activity has the meaning given by section 13.
mining town has the meaning given by section 19.
mining transport activity has the meaning given by section 12.
mining vehicle activity has the meaning given by section 17.
mining waste activity has the meaning given by section 16.
mining water activity has the meaning given by section 14.
off‑road diesel fuel means diesel fuel or any other like fuel of a kind that is specified in the regulations.
on‑road alternative fuel means:
(a) compressed natural gas; or
(b) liquefied petroleum gas; or
(c) ethanol; or
(d) such other fuel as is specified in the regulations;
but, to avoid doubt, does not include a blend of anything in any paragraph of this definition with anything in any other paragraph or paragraphs of this definition or with any other fuel or fuels.
on‑road diesel fuel has the meaning given by the regulations.
pearling operations has the meaning given by subsection 34(3).
place includes a ship.
port means a port appointed under section 15 of the Customs Act 1901.
primary production has the meaning given by section 21.
primary production business has the meaning given by section 7.
prime mover has the meaning given by the Interstate Road Transport Regulations 1986.
processing, in relation to fish, has a meaning affected by subsection 34(4).
rail vehicle has the meaning given by section 39.
registered vehicle means a vehicle that is registered for use on public roads.
residential premises means:
(a) premises used as a house; or
(b) other premises at which at least one person resides;
but does not include: (c) premises used in the business of a hotel, motel or boarding house or a similar business; or (d) premises used as a hospital or nursing home or as any other institution providing medical or nursing care; or (e) premises used as a home for aged persons; or (f) premises used as a boarding school.
road vehicle means a vehicle of a kind ordinarily used on roads for the transport of persons or goods.
State or Territory authority means:
(a) an instrumentality of a State or Territory; or
(b) an authority or body established for the purpose of a State or Territory by or under a law of the State or Territory.
sundry agricultural activity has the meaning given by section 27.
sundry mining activity has the meaning given by section 18.
use of on‑road alternative fuel, on‑road diesel fuel or off‑road diesel fuel, does not include sale or other disposal of the fuel or loss of the fuel.
use in marine transport has the meaning given by section 36.
use in rail transport has the meaning given by section 38.
Note: The definition of the expression you in section 5 of the Product Grants and Benefits Administration Act 2000 has effect for the purposes of this Act.
This Division has effect for the purposes of Part 3.
(1) These are the metropolitan areas: (a) the Newcastle‑Sydney‑Wollongong metropolitan area; (b) the Melbourne‑Geelong metropolitan area; (c) the Sunshine Coast‑Brisbane‑Gold Coast metropolitan area; (d) the Perth metropolitan area; (e) the Adelaide metropolitan area; (f) the Canberra metropolitan area. (2) The area included in each metropolitan area referred to in subsection (1) is the area specified in the regulations in relation to that metropolitan area.
The expression primary production business has the same meaning as in the Income Tax Assessment Act 1997.
Each of the following, whether or not it takes place on a road, is an incidental use in relation to a vehicle: (a) powering the vehicle, or auxiliary equipment in or on the vehicle, while: (i) goods to be transported in or on the vehicle are loaded or goods that have been so transported are unloaded; or (ii) passengers who are to be transported in or on the vehicle board or passengers who have been so transported alight; or (iii) the vehicle is moved to a place where anything in subparagraph (i) or (ii) is to happen or from a place where any such thing has happened; (b) powering the vehicle, or auxiliary equipment in or on the vehicle, in order to maintain the quality of goods transported, or to be transported, in or on the vehicle; (c) powering the vehicle, or auxiliary equipment in or on the vehicle, in order to clean or otherwise maintain the vehicle or auxiliary equipment in or on the vehicle; (d) using the vehicle for training operators of vehicles.
(1) The Commissioner may, by legislative instrument, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right. (2) The Commissioner may, by legislative instrument, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey. (3) Before making a determination under subsection (1) or (2), the Commissioner must consult: (a) the Bus Industry Confederation; and (b) the Australian Trucking Association Ltd; and (c) the National Farmers Federation; and (ca) the Total Environment Centre Inc; and (d) such other organisations (if any) as are specified in the regulations. (5) The Commissioner must, 30 days before making a determination, publish a draft of the determination on the Australian Taxation Office website together with an invitation seeking public comment on the draft determination. (6) The Commissioner must cause to be included in his or her annual report, in respect of each determination he or she has made: (a) a summary of public comment received in accordance with subsection (5); (b) a description of how public comment was taken into account in the final determination; (c) where public comment is not taken into account in the final determination, a statement of reasons why the comment was not taken into account. (7) As soon as practicable after making a final determination, the Commissioner must for at least 45 days publish the determination on the Australian Taxation Office website.
This Division has effect for the purposes of Part 4.
Mining operations (1) Subject to subsection (2), the expression mining operations means: (a) exploration or prospecting for minerals, or the removal of overburden and other activities undertaken in the preparation of a site to enable mining for minerals to commence; or (b) operations for the recovery of minerals, being: (i) mining for those minerals including the recovery of salts by evaporation; or (ii) the beneficiation of those minerals, or of ores bearing those minerals; and includes: (c) a mining transport activity; or (d) a mining rehabilitation activity; or (e) a mining water activity; or (f) a mining construction activity; or (g) a mining waste activity; or (h) a mining vehicle activity; or (i) a sundry mining activity. (2) The expression mining operations does not include: (a) quarrying or dredging operations to the extent that the purpose of the operations is to obtain materials for use in building, road making, landscaping, construction or similar purposes; or (b) the use of a vehicle (other than a fork‑lift, front‑end loader, tractor or other similar vehicle that is specified in the regulations) not exceeding 3.5 tonnes gross vehicle mass, other than such a vehicle that is extensively modified for use underground while it is so used; or (c) the transport, by any means, of people, equipment or goods to or from a place where a mining operation referred to in any of the paragraphs in subsection (1) is, or is to be, carried on, or to or from a place adjacent to that place, other than such transport to the extent that it constitutes the activity described in: (i) the definition of mining transport activity in section 12; or (ii) paragraph (c) of the definition of mining water activity in section 14; or (iii) paragraph (a) of the definition of mining waste activity in section 16.
Note: Examples of quarrying or dredging operations that are covered by paragraph (a) include operations for obtaining materials for use as concrete aggregate, road base materials, railway ballast, fill materials, building stone or monumental stone.
(3) For the purposes of the definition of mining operations, operations for the recovery of a mineral cease: (a) when the process of beneficiation ceases; or (b) in the absence of a beneficiation process—when the mineral, or ores bearing the mineral: (i) are first stockpiled or otherwise stored at the place at which the mining operation is carried on; or (ii) if subparagraph (i) does not apply—are removed from the ore body or deposit. (4) The beneficiation of ores bearing manganese minerals ceases when manganese‑mineral concentrates are last deposited in a holding bin, or in a stockpile, at the place where the concentration is carried on, before transportation of those concentrates. (5) In determining whether a particular process to which a mineral, or ores bearing a mineral, are subjected constitutes beneficiation of that mineral or those ores, regard is to be had to the nature of the technical process involved but no regard is to be had to any market considerations that might affect the decision to subject that mineral or those ores to that process. (6) The regulations may provide that, without otherwise affecting the ordinary meaning of beneficiation, a particular process, or a particular process in respect of a particular mineral or of ores bearing a particular mineral, is, for the purposes of this Act, a beneficiation process, or a beneficiation process in respect of that mineral or those ores, as the case requires. (7) For the purposes of determining whether an operation is a mining operation: (a) the operations referred to in: (i) the definition of mining rehabilitation activity in section 13; or (ii) paragraph (a), (b) or (c) of the definition of mining water activity in section 14; or (iii) any of the paragraphs of the definition of mining construction activity in section 15; or (iv) any of the paragraphs of the definition of mining vehicle activity in section 17; or (v) paragraph (c) of the definition of sundry mining activity in section 18; include such operations when they are carried out by a subcontractor of a person contracted to carry out the operations; and (b) paragraphs (1)(c) to (i) and (2)(a) to (c) are, subject to subsections (3), (4) and (5) and paragraph (a) of this subsection, to be construed in their own terms and not by reference to paragraph (1)(a) or (b).
The expression mining transport activity means: (a) if minerals, or ores bearing minerals, are beneficiated at a place other than the mining site as an integral part of operations for their recovery: (i) the journey undertaken for the purpose of transporting the minerals or ores from the mining site to that place; and (ii) the return journey of a vehicle, a locomotive or other equipment from that place to the mining site or any part of that journey if it is undertaken for the purpose of repeating a journey referred to in subparagraph (i) or for the backloading of raw materials or consumables for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); or (b) if natural gas is liquefied at a place other than the mining site—the transporting of the natural gas from the mining site to that place.
The expression mining rehabilitation activity means the rehabilitation of a place affected by a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the rehabilitation is carried out by: (a) the person who carried on the mining operation; or (b) a person contracted by that person to carry out the rehabilitation.
The expression mining water activity means: (a) searching for ground water solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1), or the construction or maintenance of facilities for the extraction of such water, solely for that use, if the searching, construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the searching, construction or maintenance; or (b) the pumping of water solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the pumping: (i) occurs at the place where the mining operation is carried on or at a place adjacent to that place; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the pumping; or (c) the supply of water solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if: (i) the supply is to the place where the mining operation is carried on; and (ii) the water comes from that place or a place adjacent to that place; and (iii) the supply is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the supply.
The expression mining construction activity means: (a) the construction or maintenance of private access roads for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (b) the construction or maintenance of: (i) tailings dams for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); or (ii) dams, or other works, to store or contain water that has been used in, or obtained in the course of conducting, a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) and that contains contaminants that preclude its release into the environment; if the construction or maintenance: (iii) occurs at the place where the mining operation is carried on or at a place adjacent to that place; and (iv) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (c) the construction or maintenance of dams for the storage of uncontaminated water for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (d) the construction or maintenance of private airstrips, buildings, plant or equipment for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (e) the construction or maintenance of power stations or power lines solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance.
The expression mining waste activity means: (a) the removal of waste products of a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) from the place where the mining operation is carried on; or (b) the disposal of waste products of a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) at the place where the mining operation is carried on.
The expression mining vehicle activity means: (a) the service, maintenance or repair of vehicles, plant or equipment for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the service, maintenance or repair: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the service, maintenance or repair; or (b) the service, maintenance or repair of vehicles or equipment solely for use in a mining transport activity referred to in paragraph (a) of the definition of that expression in section 12 if the service, maintenance or repair is carried out by: (i) the person who carries on the mining operation; or (ii) a person contracted by that person to carry out the service, maintenance or repair; or (c) the service, maintenance or repair of transport networks (including conveyor belts, pipelines and railway lines) that are employed solely for use in a mining transport activity referred to in paragraph (a) of the definition of that expression in section 12 to the extent that the service, maintenance or repair: (i) is carried out on so much of the network as is located at the place where a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) is carried out; and (ii) is carried out by the person who carries on the mining transport activity referred to in paragraph (a) of the definition of that expression in section 12 or by a person contracted by that person to carry out the service, maintenance or repair.
The expression sundry mining activity means: (a) the liquefying of natural gas; or (b) the reactivation of carbon for use in the beneficiation of ores bearing gold if the reactivation occurs at the place where a recovery operation referred to in paragraph (b) of the definition of mining operations in subsection 11(1) is carried on; or (c) coal stockpile management for the prevention of the spontaneous combustion of coal if the management is carried out: (i) by a person who carries on a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); or (ii) by a person contracted by that person to carry out the management; at the place where the mining operation is carried on; or (d) the generation of electricity solely for, or the provision of electricity solely to, a mining town if: (i) the existence of the town is necessary to enable a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) to be undertaken; and (ii) the generation or provision is carried out by the person who carries on the mining operation; or (e) the use of off‑road diesel fuel at residential premises in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises if: (iv) the use is by a person who carries on a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); and (v) the residential premises are situated at the place where the mining operation is carried on, or at a place adjacent to that place.
The expression mining town means a town constructed by or on behalf of a person engaged in mining operations, in an area where immediately prior to its construction there was no town, principally to house employees of the person, but does not include a town administered by: (a) a council that is constituted under local government legislation of a State or Territory; or (b) an organisation taken to be a council under such legislation.
The expression minerals means minerals in any form, whether solid, liquid or gaseous and whether organic or inorganic, except: (a) sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or water; or (b) limestone (other than agricultural use limestone).
The expression primary production means: (a) agriculture; or (b) fishing operations; or (c) forestry.
Agriculture (1) Subject to subsection (2), the expression agriculture means: (a) the cultivation of the soil; or (b) the cultivation or gathering in of crops; or (c) the rearing of live‑stock; or (d) viticulture, horticulture, pasturage or apiculture; and includes: (e) a live‑stock activity; or (f) an agricultural soil/water activity; or (g) an agricultural construction activity; or (h) an agricultural waste activity; or (i) a sundry agricultural activity. (2) The expression agriculture does not include: (a) fishing operations or forestry; or (b) an activity referred to in subsection (1) (other than hunting or trapping that is carried on for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping) unless the activity is carried out for the purposes of, or for purposes that will directly benefit, a business undertaken to obtain produce for sale.
Live‑stock activities (1) The expression live‑stock activity means: (a) the shearing or cutting of hair or fleece of live‑stock, or the milking of live‑stock, carried out on an agricultural property; or (b) the transporting of live‑stock to an agricultural property: (i) for the purpose of rearing; or (ii) for the purpose of agistment; or (c) the return journey from a place referred to in paragraph (b) of the vehicles or equipment used in transporting the live‑stock, if that journey is for the purpose of later carrying out the transportation referred to in paragraph (b) or for the backloading of raw materials or consumables for use in a core agricultural activity; or (d) the mustering of live‑stock undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the mustering; on the agricultural property where the core agricultural activity is carried on.
Note: The agricultural activities referred to in paragraph (d) are given an expanded meaning by subsection 28(2).
Live‑stock (2) The expression live‑stock includes any animal reared for the production of food, fibres, skins, fur or feathers, or for its use in the farming of land.
The expression agricultural soil/water activity means: (a) any activity undertaken for the purpose of soil or water conservation: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the first‑mentioned activity; on the agricultural property where the core agricultural activity is carried on; or (b) searching for ground water solely for use in an agricultural activity, or the construction or maintenance of facilities for the extraction of such water, solely for that use, if the searching, construction or maintenance: (i) is carried out on an agricultural property where a core agricultural activity is carried on, or at a place adjacent to that property; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the searching, construction or maintenance; or (c) any activity undertaken for the purposes of soil or water conservation: (i) by a person who carries on a core agricultural activity within an approved catchment area; or (ii) by a person contracted by that person to carry out the first‑mentioned activity; within the approved catchment area; or (d) the pumping of water solely for use in an agricultural activity if the pumping: (i) is carried out on an agricultural property where a core agricultural activity is carried on, or at a place adjacent to that property; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the pumping, other than a person so contracted that is a Commonwealth authority or a State or Territory authority; or (e) the supply of water solely for use in an agricultural activity if: (i) the supply is to an agricultural property where a core agricultural activity is carried on; and (ii) the water comes from that property or a place adjacent to that property; and (iii) the supply is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the supply, other than a person so contracted that is a Commonwealth authority or a State or Territory authority.
Note: The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 28(2).
The expression agricultural construction activity means: (a) the construction or maintenance of fences undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the construction or maintenance; on the agricultural property where the core agricultural activity is carried on; or (b) the construction or maintenance of firebreaks undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the construction or maintenance; on the agricultural property where the core agricultural activity is carried on or at a place adjacent to that place; or (c) the construction or maintenance of sheds, pens, silos or silage pits for use in an agricultural activity if the construction or maintenance: (i) is carried out on an agricultural property where a core agricultural activity is carried on; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the construction or maintenance; or (d) the construction or maintenance of dams, water tanks, water troughs, water channels, irrigation systems or drainage systems including, without limiting the generality of the foregoing, water pipes and water piping for use in a core agricultural activity if the construction or maintenance: (i) is carried out on the agricultural property where the core agricultural activity is carried on; and (ii) is carried out by the person who carries on the core agricultural activity or by a person contracted by that person to carry out the construction or maintenance; or (e) the carrying out of earthworks for use in a core agricultural activity if the earthworks: (i) are carried out on the agricultural property where the core agricultural activity is carried on; and (ii) are carried out by the person who carries on the core agricultural activity or by a person contracted by that person to carry out the earthworks.
Note: The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 28(2).
The expression agricultural waste activity means: (a) the removal of waste products of an agricultural activity from the agricultural property where the activity is carried on; or (b) the disposal of waste products of an agricultural activity on the agricultural property where the activity is carried on.
The expression sundry agricultural activity means: (a) frost abatement carried out on an agricultural property; or (b) hay baling on the agricultural property where the hay was cultivated; or (c) the planting or tending of trees on an agricultural property otherwise than for the purpose of felling; or (d) the carrying out of firefighting activities: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the first‑mentioned activity; on the agricultural property where the core agricultural activity is carried on or at a place adjacent to that place; or (e) the service, maintenance or repair of vehicles or equipment for use in an agricultural activity if the service, maintenance or repair: (i) is carried out on an agricultural property where a core agricultural activity is carried on; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the service, maintenance or repair; or (f) the storage of produce of a core agricultural activity on an agricultural property where a core agricultural activity is carried on; or (g) the packing, or the prevention of deterioration, of the produce of a core agricultural activity if: (i) the packing, or the prevention of deterioration, of the produce is carried out on an agricultural property where a core agricultural activity is carried on; and (ii) there is no physical change to the produce; and (iii) the packing, or the prevention of deterioration, of the produce does not constitute a processing of the produce; or (h) weed, pest or disease control undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the weed, pest or disease control; on the agricultural property where the core agricultural activity is carried on; or (i) hunting or trapping that is carried on for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping; or (j) the use of off‑road diesel fuel at residential premises in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises if: (iv) the use is by a person who carries on a core agricultural activity; and (v) the residential premises are situated on the agricultural property where that activity is carried on.
Note: The agricultural activities referred to in paragraphs (d), (e) and (h) are given an expanded meaning by subsection 28(2).
(1) The expression agricultural activity means an activity referred to in any one of the paragraphs of the definition of agriculture in subsection 22(1) (other than an activity referred to in paragraph (i) or (j) of the definition of sundry agricultural activity in section 27) if that activity is carried out for the purposes of, or for purposes that will directly benefit, a business undertaken to obtain produce for sale. (2) For the purposes of determining whether an activity is an agricultural activity, the activity referred to in: (a) paragraph (d) of the definition of live‑stock activity in subsection 23(1); or (b) any of the paragraphs of the definition of agricultural soil/water activity in section 24; or (c) any of the paragraphs of the definition of agricultural construction activity in section 25; or (d) paragraph (d), (e) or (h) of the definition of sundry agricultural activity in section 27; includes such an activity when it is carried out by a subcontractor of a person contracted to carry out the activity.
The expression agricultural use limestone means limestone for use in the de‑acidification of soil in any agricultural activity other than the activity referred to in paragraph (c) of the definition of agricultural soil/water activity.
The expression approved catchment area means an area: (a) in respect of which a soil or water conservation plan has been adopted by the persons who carry on core agricultural activities within that area; or (b) in respect of which a soil or water conservation agreement has been made between the persons who carry on core agricultural activities within that area.
The expression core agricultural activity means an activity referred to in paragraph (a), (b), (c) or (d) of the definition of agriculture in subsection 22(1) if that activity is carried out for the purposes of, or for purposes that will directly benefit, a business undertaken to obtain produce for sale.
The expression earthworks means: (a) the forming or maintenance of levee banks or windbreaks; or (b) contour banking; or (c) land levelling or land grading.
The expression horticulture includes: (a) the cultivation or gathering in of fruit, vegetables, herbs, edible fungi, nuts, flowers, trees, shrubs or plants; or (b) the propagation of trees, shrubs or plants; or (c) the production of seeds, bulbs, corms, tubers or rhizomes.
Fishing operations (1) The expression fishing operations means: (a) the taking, catching or capturing of fish; or (b) the farming of fish; or (c) the construction of ponds, tanks or other structures to contain fish that are to be farmed, where the construction is carried out by: (i) the person who will do the farming; or (ii) a person contracted by that person to undertake the construction; or (iii) a subcontractor of a person so contracted; or (d) the processing of fish on board vessels; or (e) pearling operations; or (f) the operation of a dedicated mother vessel in connection with the activities referred to in paragraphs (a), (b), (d) or (e); or (g) the undertaking: (i) of voyages to or from a port by a vessel for the purposes of refitting or repairing the vessel, or its equipment, for purposes that are integral to the performance of an activity referred to in any of the preceding paragraphs; or (ii) trials in connection with such a refit or repair of a vessel or of its equipment; but does not include any activity referred to in any of the preceding paragraphs that is conducted, in whole or in part: (h) otherwise than for the purposes of a business; or (i) for business purposes connected with recreation, sport or tourism. Fish (2) The expression fish means freshwater or salt‑water fish, and includes crustacea, molluscs or any other living resources, whether of the sea or sea‑bed or of freshwater or the bed below freshwater. Pearling operations (3) The expression pearling operations means: (a) the taking of pearl shell; or (b) the culture of pearls or pearl shell; and includes the taking or capturing of trochus, beche‑de‑mer or green snails. Processing (4) The expression processing, in relation to fish, includes: (a) the cutting up, dismembering, cleaning, sorting or packing of fish; or (b) the preserving or preparing of fish; or (c) the producing of any substance or article from fish.
The expression forestry means: (a) the planting or tending, in a forest or plantation, of trees intended for felling; or (b) the thinning or felling, in a forest or plantation, of standing timber; and includes: (c) the transporting, milling or processing, in a forest or plantation, of timber felled in the forest or plantation; or (d) the milling of timber at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled; or (e) where timber is milled at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled—the transporting of the timber from the forest or plantation in which it was felled to the sawmill or chipmill; or (f) the making and maintaining in a forest or plantation referred to in paragraph (a) or (b) of a road that is integral to the activities referred to in paragraph (a), (b) or (c).
(1) This section sets out the meaning of the expression use in marine transport. Use in a vessel in marine transport (2) Use in a vessel in marine transport is use in marine transport. Use in a vessel for various purposes (3) Use: (a) in a vessel, or in equipment in or on a vessel; and (b) while the vessel is in or on the sea or fresh water; and (c) for any of the purposes mentioned in subsection (4); is use in marine transport. Purposes (4) The following are the purposes: (a) loading anything onto the vessel, or enabling persons to board the vessel, for the purpose of being transported by the vessel; (b) unloading anything from the vessel, or enabling persons to disembark from the vessel, after being transported by the vessel; (c) providing towing, mooring or piloting services; (d) providing rescue, firefighting or other emergency services; (e) exploring for or mining oil, gas or other minerals; (f) conducting trials of the vessel; (g) conducting aquatic or other scientific research; (h) hiring out or chartering the vessel by a tourism business for use in fishing or other recreational activities. Use in a vessel etc. on certain journeys (5) Use: (a) in a vessel, or in equipment in or on a vessel; and (b) while the vessel is in or on the sea or fresh water; and (c) either: (i) on the forward journey of the vessel for the purpose of using it in marine transport or using it for any of the purposes mentioned in subsection (4), or on its return journey after any such use; or (ii) on a journey of the vessel for the purpose of transporting it to or from a purchaser, seller or person undertaking repairs or improvements to, or maintenance of, the vessel; is use in marine transport. Use in equipment for certain purposes (6) Use: (a) in equipment in or on a vessel; and (b) while the vessel is in or on the sea or fresh water; and (c) for air‑conditioning, heating, lighting or for any purpose incidental to use of the vessel: (i) in marine transport; or (ii) for any of the purposes mentioned in subsection (4); or (iii) as mentioned in paragraph (5)(c); is use in marine transport. Dredges (7) The expression use in marine transport does not include any use in a dredge or in equipment in or on a dredge. Hire or charter vessel; scheduled services (8) To avoid doubt, the fact that a vessel is a hire or charter vessel or that it is not operating a scheduled service does not mean that use in the vessel or in equipment in or on the vessel does not constitute use in marine transport.
The expression marine transport includes transport in or on fresh water.
(1) This section sets out the meaning of the expression use in rail transport. Use in a rail vehicle in rail transport or light rail transport (2) Use in a rail vehicle in rail transport or light rail transport is use in rail transport. Use in a rail vehicle for various purposes (3) Use in a rail vehicle, or in equipment in or on a rail vehicle, for any of the following purposes is use in rail transport: (a) loading anything onto the rail vehicle, or enabling persons to board the rail vehicle, for the purpose of being transported by the vehicle; (b) unloading anything from the rail vehicle, or enabling persons to alight from the rail vehicle, after being transported by the vehicle; (c) repairing or maintaining rails; (d) observing the condition of rails; (e) reducing fire hazards on or adjacent to rails; (f) rescuing or recovering derailed rail vehicles or carriages or other parts of rail vehicles; (g) any purpose in connection with using the rail vehicle: (i) in rail transport; or (ii) for any of the purposes mentioned in the preceding paragraphs; or (iii) as mentioned in subsection (4). Use in a rail vehicle on certain journeys (4) Use in a rail vehicle: (a) on its forward journey for the purpose of using it in rail transport or using it for any of the purposes mentioned in paragraphs (3)(a) to (f); or (b) on its return journey after any such use; is use in rail transport. Use in equipment for certain purposes (5) Use in equipment in or on a rail vehicle for air‑conditioning, heating, lighting or for any purpose incidental to using the rail vehicle: (a) in rail transport; or (b) for any of the purposes mentioned in paragraphs (3)(a) to (f); or (c) as mentioned in subsection (4); is use in rail transport. (6) To avoid doubt, the fact that a rail vehicle is not operating a scheduled service does not mean that the use of the rail vehicle does not constitute use in rail transport.
The expression rail vehicle means a train, tram or any other vehicle operating on rails.
Note: The credits concerned relate predominantly to on‑road activities although in some cases arise for off‑road activities
(1) This part sets out the requirements for you to be entitled to an on‑road credit. (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.
Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).
(1) Despite the other provisions of this Part, you are not entitled to an on‑road credit unless you were registered under section 9 of the Product Grants and Benefits Administration Act 2000 for entitlement to an energy grant when you made a claim for payment of the grant in respect of the credit. (2) For the purposes of subsection (1), if you make a claim: (a) after, or at the same time as, you apply for registration; but (b) before you are registered; the claim is taken to have been made immediately after you are registered.
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel or on‑road alternative fuel for: (a) use in a registered vehicle that has a gross vehicle mass of 20 tonnes or more; or (b) incidental use in relation to such a vehicle. (2) However, you are only entitled to the grant to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) if the vehicle is a vehicle for transporting passengers or goods—in operating the vehicle on a road in Australia; or (b) if it is not—in operating the vehicle on a road in Australia for the purpose of moving it: (i) to a place (whether or not on a road) where it is to operate; or (ii) from a place (whether or not on a road) where it has operated; or (c) in any case—an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a) or (b). (3) This section does not apply in relation to the use of on‑road diesel fuel or on‑road alternative fuel in an emergency vehicle.
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (a) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (b) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) in operating the vehicle on a road in Australia on a journey: (i) between a point outside the metropolitan areas and another point outside the metropolitan areas; or (ii) between a point outside the metropolitan areas and a point inside a metropolitan area; or (iii) between a point inside a metropolitan area and a point outside the metropolitan areas; or (iv) between different metropolitan areas; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).
(1) You are entitled to an on‑road credit if: (a) you carry on a primary production business; and (b) you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (ii) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your primary production business: (a) in operating the vehicle on a road in Australia; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).
(1) You are entitled to an on‑road credit if: (a) you carry passengers or goods on behalf of a person who carries on a primary production business; and (b) you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (ii) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) in operating the vehicle on a road in Australia where: (i) the only passengers or goods being carried are being carried on behalf of one or more persons who carries on a primary production business; and (ii) if the passengers or goods had been carried by the person who carries on a primary production business, or by each of those persons, subsection 44(2) would have covered the operation of the vehicle; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a). Subcontractors (3) For the purposes of this section, you are taken to carry passengers or goods on behalf of a person if you carry the passengers or goods as a subcontractor of a person contracted by the person to carry the passengers or goods.
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road alternative fuel for: (a) use in a bus that is a registered vehicle and has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes; or (b) incidental use in relation to such a bus. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road alternative fuel is, in carrying on your enterprise: (a) in operating the bus on a road in Australia; or (b) an incidental use, or any other use, of the bus that is integral to operating the bus as mentioned in paragraph (a).
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for use in an emergency vehicle that: (a) is a registered vehicle; and (b) has a gross vehicle mass of 4.5 tonnes or more. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise, in operating the emergency vehicle in Australia.
If, apart from this section, you would be entitled to an on‑road credit under more than one section in relation to a particular use of on‑road diesel fuel or on‑road alternative fuel, you are only entitled to a credit under one of those sections. In this case, you may choose the section under which you are entitled.
Despite the other provisions of this Part, you are not entitled, and are taken never to have been entitled, to an on‑road credit in respect of on‑road diesel fuel or on‑road alternative fuel that you purchased, or imported into Australia, for a particular use if, in fact, you: (a) use the fuel for a use (the actual use) other than that particular use, except where you would have been entitled to such a credit if you had purchased or imported the fuel into Australia for the actual use; or (b) sell or otherwise dispose of the fuel; or (c) lose the fuel (whether because of accident, theft or any other reason).
(1) Despite the other provisions of this Part, you are not entitled to an on‑road credit for the purchase, or importation into Australia, of on‑road diesel fuel, or on‑road alternative fuel, for a particular use that involves taking an action mentioned in subsection (2) of this section without the approval mentioned in that subsection being in operation. (2) For the purposes of subsection (1), the action is one to which a Subdivision of Division 1, Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 would apply unless an approval required under that Division were in operation.
Note 1: Division 1 of Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 makes it an offence to take action that has, will have or is likely to have a significant impact on a listed matter of national environmental significance unless an approval is obtained under that Act.
Note 2: This section does not apply if another exemption applies under Part 3 of the Environment Protection and Biodiversity Conservation Act 1999.
Despite the other provisions of this Part, you are not entitled to an on‑road credit in respect of on‑road diesel fuel or on‑road alternative fuel if you are entitled to an off‑road credit in respect of the fuel under Part 4.
Note: The credits concerned relate predominantly to off‑road activities although in some cases arise for on‑road activities
(1) This part sets out the requirements for you to be entitled to an off‑road credit. (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.
Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).
(1) Despite the other provisions of this Part, you are not entitled to an off‑road credit unless you were registered under section 9 of the Product Grants and Benefits Administration Act 2000 for entitlement to an energy grant when you made a claim for payment of the grant in respect of the credit. (2) For the purposes of subsection (1), if you make a claim: (a) after, or at the same time as, you apply for registration; but (b) before you are registered; the claim is taken to have been made immediately after you are registered.
(1) Subject to such conditions and restrictions as are specified in the regulations, you are entitled to an off‑road credit if you purchase or import into Australia off‑road diesel fuel for a use by you that qualifies (see the following subsections). Use in mining operations or primary production (2) Use in mining operations (otherwise than for the purpose of propelling any vehicle on a public road), or in primary production (otherwise than for the purpose of propelling a road vehicle on a public road), is a use that qualifies. Use in rail transport or marine transport (3) Use in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road), or in marine transport, in the course of carrying on an enterprise is a use that qualifies. Use at certain premises (4) Each of the following is a use that qualifies: (a) use at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that: (i) has, as its principal purpose, the retail sale of goods or services (other than electricity) or the provision of hospitality; and (ii) does not have, at those premises, ready access to a commercial supply of electricity; (b) use at residential premises to generate electricity for use in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises; (c) use at a hospital or nursing home or at any other institution providing medical or nursing care; (d) use at a home for aged persons. Use in certain industrial processes (5) Each of the following is a use that qualifies: (a) use, at a place that is not a natural gas area within the meaning of section 3A of the Liquefied Petroleum Gas (Grants) Act 1980, in the chemical reduction in herreshoff‑type roasters of oxides and other compounds of nickel and cobalt in lateritic nickel ore to produce elemental nickel and cobalt; (b) use, at a place: (i) that is not supplied by natural gas; or (ii) at which natural gas is not readily available; or (iii) at which the ready availability of natural gas has been temporarily interrupted by an event beyond your control; as a chemical reactant in the calcination part of the Bayer process for refining bauxite into alumina; (c) use as an ingredient in the manufacture of explosives. Various other uses that qualify (6) Each of the following is a use that qualifies: (a) use, other than as a fuel, where the use is: (i) as a solvent; or (ii) as a mould release agent; or (iii) in road construction; (b) any other use specified in the regulations. Certain diesel fuel for use other than in an internal combustion engine (7) You are also entitled to an off‑road credit if you purchase or import into Australia off‑road diesel fuel for use by you where: (a) the use is not in an internal combustion engine; and (b) the off‑road diesel fuel is of a kind specified in the regulations.
If, apart from this section, you would be entitled to an off‑road credit under more than one provision in relation to a particular use of off‑road diesel fuel, you are only entitled to a credit under one of those provisions. In this case, you may choose the provision under which you are entitled.
Despite the other provisions of this Part, you are not entitled, and are taken never to have been entitled, to an off‑road credit in respect of off‑road diesel fuel that you purchased, or imported into Australia, for a particular use if, in fact, you: (a) use the fuel for a use (the actual use) other than that particular use, except where you would have been entitled to such a credit if you had purchased the fuel for the actual use; or (b) sell or otherwise dispose of the fuel; or (c) lose the fuel (whether because of accident, theft or any other reason).
(1) Despite the other provisions of this Part, you are not entitled to an off‑road credit for the purchase, or importation into Australia, of off‑road diesel fuel or off‑road alternative fuel, for a particular use that involves taking an action mentioned in subsection (2) of this section without the approval mentioned in that subsection being in operation. (2) For the purposes of subsection (1), the action is one to which a Subdivision of Division 1, Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 would apply unless an approval required under that Division were in operation.
Note 1: Division 1 of Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 makes it an offence to take action that has, will have or is likely to have a significant impact on a listed matter of national environmental significance unless an approval is obtained under that Act.
Note 2: This section does not apply if another exemption applies under Part 3 of the Environment Protection and Biodiversity Conservation Act 1999.
(1) If you are entitled to an on‑road credit or an off‑road credit, you are entitled to an energy grant. (2) In the case of an off‑road credit, if you are or have been paid or given a drawback, refund, rebate or remission of duty of customs, or duty of excise, on the off‑road diesel fuel concerned, this does not affect your entitlement to the off‑road credit or to the energy grant.
Note: However, the amount of the energy grant may be reduced under subsection 57(7).
Basic rule (1) Subject to this section, to work out the amount of your energy grant you multiply: (a) the number of whole litres (or, if the fuel is a gas, the number of whole cubic metres) of the on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel to which the on‑road or off‑road credit relates; by: (b) the amount per litre (or, if the fuel is a gas, the amount per cubic metre) specified in, or worked out in accordance with, the regulations. Regulations may provide different amounts for different types of fuel etc. (2) Regulations for the purposes of paragraph (1)(b) may do either or both of the following: (a) prescribe different amounts per litre (or cubic metre) depending on either or both of the following: (i) whether the fuel purchased is on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel, or a particular type of on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel; (ii) the proposed use of the fuel; (b) prescribe that the amount per litre, or (if paragraph (a) applies) any of the amounts per litre, is a nil amount. If regulations provide different amounts, grant is the sum of separate calculations. (3) If the regulations provide different amounts for different types of fuel or different proposed uses of fuel, or both, the amount of the energy grant is the sum of the amounts worked out separately under subsection (1) for each type of fuel or proposed use, or both. Where actual use differs from proposed use (4) For the purposes of this section, if your actual use of the fuel turns out to be different from your proposed use, the actual use is treated as if it were the proposed use. Regulations may prescribe methods of working out actual use (5) The regulations may prescribe one or more methods of working out (whether by measurement, estimate or any other means) the quantity of fuel you propose to use or actually use. Prescribed methods may differ (6) The method or methods prescribed may differ according to any one or more of the following: (a) whether the fuel is on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel, or a particular type of on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel; (b) the proposed or actual use of the fuel; (c) the quantity of fuel purchased; (d) patterns of fuel usage; (e) any other matter relating to the user or the fuel. Reduction in grant for off‑road credit where drawback of duty etc. (7) If: (a) the energy grant is in respect of an off‑road credit; and (b) any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the off‑road diesel fuel concerned: (i) was paid or given before the time the entitlement to the credit arose; or (ii) is paid or given at or after the time the entitlement to the credit arises; the amount of the energy grant is reduced by the amount of the drawback, refund, rebate or remission.
The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
An Act to provide grants for the use of certain fuels, and for related purposes
This Act may be cited as the Energy Grants (Credits) Scheme Act 2003.
(1) Sections 1 and 2 are taken to have commenced on the day on which this Act received the Royal Assent. (2) Subject to subsection (3), this Act (other than sections 1 and 2) commences on 1 July 2003. (3) If, before the day on which this Act would (but for this subsection) commence under subsection (2), vehicle standards have not been determined under section 7 of the Motor Vehicle Standards Act 1989 that: (a) relate to motor vehicle emission standards; and (b) adopt the technical requirements, relating to motor vehicle emission standards, of the following: (i) Regulation 83 of the United Nations Economic Commission for Europe, relating to uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements, incorporating all amendments up to and including the 04 Series of Amendments; (ii) subject to subsection (4), European Council Directive 98/69/EC, relating to measures to be taken against air pollution by emissions from motor vehicles and amending European Council Directive 70/220/EEC; (iii) a European Council Directive, made after 1 July 1999, amending European Council Directive 88/77/EEC and relating to measures to be taken against the emission of gaseous and particulate pollutants from diesel engines for use in vehicles; and (c) come into effect as specified in subsection (5); this Act does not commence until the day on which those vehicle standards are determined. (4) Subparagraph (3)(b)(ii) does not apply to the extent that the technical requirements in European Council Directive 98/69/EC relate to the standard commonly known as Euro 4, for emissions from petrol vehicles. (5) The vehicle standards must come into effect as follows: (a) in relation to the technical requirements referred to in subparagraph (3)(b)(i): (i) from 1 January 2002 for light diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for all light diesel vehicles produced on or after 1 January 2003; and (iii) from 1 January 2003 for petrol vehicles that are models first produced on or after 1 January 2003; and (iv) from 1 January 2004 for all petrol vehicles produced on or after 1 January 2004; (b) in relation to the technical requirements referred to in subparagraph (3)(b)(ii): (i) from 1 January 2005 for petrol vehicles that are models first produced on or after 1 January 2005; and (ii) from 1 January 2006 for all petrol vehicles produced on or after 1 January 2006; and (iii) from 1 January 2006 for light diesel vehicles that are models first produced on or after 1 January 2006; and (iv) from 1 January 2007 for all light diesel vehicles produced on or after 1 January 2007; (c) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 3: (i) from 1 January 2002 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for medium and heavy diesel vehicles produced on or after 1 January 2003; (d) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 4: (i) from 1 January 2006 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2006; and (ii) from 1 January 2007 for medium and heavy diesel vehicles produced on or after 1 January 2007.
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory.
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
(1) The purpose of the Energy Grants (Credits) Scheme is to provide active encouragement for the move to the use of cleaner fuels. (2) In the case of diesel fuel, the Commonwealth intends to restrict entitlements available under the Energy Grants (Credits) Scheme to ultra low sulphur diesel for purchases from 1 January 2006 when a mandatory standard of 50 parts per million of sulphur will come into effect.
In this Act, unless the contrary intention appears:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
agricultural activity has the meaning given by subsections 28(1) and (2).
agricultural construction activity has the meaning given by section 25.
agricultural soil/water activity has the meaning given by section 24.
agricultural use limestone has the meaning given by section 29.
agricultural waste activity has the meaning given by section 26.
agriculture has the meaning given by section 22.
approved catchment area has the meaning given by section 30.
Australia does not include the external Territories.
beneficiation has a meaning affected by subsections 11(4) and (5).
beneficiation process has a meaning affected by subsection 11(6).
carrying on an enterprise includes doing anything in the course of the commencement or termination of the enterprise.
Commissioner means the Commissioner of Taxation.
core agricultural activity has the meaning given by section 31.
earthworks has the meaning given by section 32.
emergency vehicle means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.
enterprise has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999.
fish has the meaning given by subsection 34(2).
fishing operations has the meaning given by subsection 34(1).
forestry has the meaning given by section 35.
goods includes a substance and a tangible thing.
gross vehicle mass, in relation to a vehicle, means:
(a) if the vehicle is registered for use on a public road—the gross vehicle mass, or if the vehicle is a prime mover, the gross combination mass, of the vehicle as used for the purposes of registration of the vehicle by the vehicle registration authority that registered the vehicle; or
(b) if not—the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle, or, in the absence of such a specification, the sum of the following:
(i) the weight of the vehicle;
(ii) the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel).
horticulture has a meaning affected by section 33.
import into Australia: You import off‑road diesel fuel, on‑road diesel fuel or on‑road alternative fuel into Australia if:
(a) you enter the goods for home consumption (within the meaning of the Customs Act 1901); and
(b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.
incidental use, in relation to a vehicle, has the meaning given by section 8.
live‑stock has a meaning affected by subsection 23(2).
live‑stock activity has the meaning given by subsection 23(1).
marine transport has a meaning affected by section 37.
metropolitan area has the meaning given by section 6.
minerals has the meaning given by section 20.
mining construction activity has the meaning given by section 15.
mining operations has the meaning given by section 11.
mining rehabilitation activity has the meaning given by section 13.
mining town has the meaning given by section 19.
mining transport activity has the meaning given by section 12.
mining vehicle activity has the meaning given by section 17.
mining waste activity has the meaning given by section 16.
mining water activity has the meaning given by section 14.
off‑road diesel fuel means diesel fuel or any other like fuel of a kind that is specified in the regulations.
on‑road alternative fuel means:
(a) compressed natural gas; or
(b) liquefied petroleum gas; or
(c) ethanol; or
(d) such other fuel as is specified in the regulations;
but, to avoid doubt, does not include a blend of anything in any paragraph of this definition with anything in any other paragraph or paragraphs of this definition or with any other fuel or fuels.
on‑road diesel fuel has the meaning given by the regulations.
pearling operations has the meaning given by subsection 34(3).
place includes a ship.
port means a port appointed under section 15 of the Customs Act 1901.
primary production has the meaning given by section 21.
primary production business has the meaning given by section 7.
prime mover has the meaning given by the Interstate Road Transport Regulations 1986.
processing, in relation to fish, has a meaning affected by subsection 34(4).
rail vehicle has the meaning given by section 39.
registered vehicle means a vehicle that is registered for use on public roads.
residential premises means:
(a) premises used as a house; or
(b) other premises at which at least one person resides;
but does not include: (c) premises used in the business of a hotel, motel or boarding house or a similar business; or (d) premises used as a hospital or nursing home or as any other institution providing medical or nursing care; or (e) premises used as a home for aged persons; or (f) premises used as a boarding school.
road vehicle means a vehicle of a kind ordinarily used on roads for the transport of persons or goods.
State or Territory authority means:
(a) an instrumentality of a State or Territory; or
(b) an authority or body established for the purpose of a State or Territory by or under a law of the State or Territory.
sundry agricultural activity has the meaning given by section 27.
sundry mining activity has the meaning given by section 18.
use of on‑road alternative fuel, on‑road diesel fuel or off‑road diesel fuel, does not include sale or other disposal of the fuel or loss of the fuel.
use in marine transport has the meaning given by section 36.
use in rail transport has the meaning given by section 38.
Note: The definition of the expression you in section 5 of the Product Grants and Benefits Administration Act 2000 has effect for the purposes of this Act.
This Division has effect for the purposes of Part 3.
(1) These are the metropolitan areas: (a) the Newcastle‑Sydney‑Wollongong metropolitan area; (b) the Melbourne‑Geelong metropolitan area; (c) the Sunshine Coast‑Brisbane‑Gold Coast metropolitan area; (d) the Perth metropolitan area; (e) the Adelaide metropolitan area; (f) the Canberra metropolitan area. (2) The area included in each metropolitan area referred to in subsection (1) is the area specified in the regulations in relation to that metropolitan area.
The expression primary production business has the same meaning as in the Income Tax Assessment Act 1997.
Each of the following, whether or not it takes place on a road, is an incidental use in relation to a vehicle: (a) powering the vehicle, or auxiliary equipment in or on the vehicle, while: (i) goods to be transported in or on the vehicle are loaded or goods that have been so transported are unloaded; or (ii) passengers who are to be transported in or on the vehicle board or passengers who have been so transported alight; or (iii) the vehicle is moved to a place where anything in subparagraph (i) or (ii) is to happen or from a place where any such thing has happened; (b) powering the vehicle, or auxiliary equipment in or on the vehicle, in order to maintain the quality of goods transported, or to be transported, in or on the vehicle; (c) powering the vehicle, or auxiliary equipment in or on the vehicle, in order to clean or otherwise maintain the vehicle or auxiliary equipment in or on the vehicle; (d) using the vehicle for training operators of vehicles.
(1) The Commissioner may, by legislative instrument, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right. (2) The Commissioner may, by legislative instrument, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey. (3) Before making a determination under subsection (1) or (2), the Commissioner must consult: (a) the Bus Industry Confederation; and (b) the Australian Trucking Association Ltd; and (c) the National Farmers Federation; and (ca) the Total Environment Centre Inc; and (d) such other organisations (if any) as are specified in the regulations. (5) The Commissioner must, 30 days before making a determination, publish a draft of the determination on the Australian Taxation Office website together with an invitation seeking public comment on the draft determination. (6) The Commissioner must cause to be included in his or her annual report, in respect of each determination he or she has made: (a) a summary of public comment received in accordance with subsection (5); (b) a description of how public comment was taken into account in the final determination; (c) where public comment is not taken into account in the final determination, a statement of reasons why the comment was not taken into account. (7) As soon as practicable after making a final determination, the Commissioner must for at least 45 days publish the determination on the Australian Taxation Office website.
This Division has effect for the purposes of Part 4.
Mining operations (1) Subject to subsection (2), the expression mining operations means: (a) exploration or prospecting for minerals, or the removal of overburden and other activities undertaken in the preparation of a site to enable mining for minerals to commence; or (b) operations for the recovery of minerals, being: (i) mining for those minerals including the recovery of salts by evaporation; or (ii) the beneficiation of those minerals, or of ores bearing those minerals; and includes: (c) a mining transport activity; or (d) a mining rehabilitation activity; or (e) a mining water activity; or (f) a mining construction activity; or (g) a mining waste activity; or (h) a mining vehicle activity; or (i) a sundry mining activity. (2) The expression mining operations does not include: (a) quarrying or dredging operations to the extent that the purpose of the operations is to obtain materials for use in building, road making, landscaping, construction or similar purposes; or (b) the use of a vehicle (other than a fork‑lift, front‑end loader, tractor or other similar vehicle that is specified in the regulations) not exceeding 3.5 tonnes gross vehicle mass, other than such a vehicle that is extensively modified for use underground while it is so used; or (c) the transport, by any means, of people, equipment or goods to or from a place where a mining operation referred to in any of the paragraphs in subsection (1) is, or is to be, carried on, or to or from a place adjacent to that place, other than such transport to the extent that it constitutes the activity described in: (i) the definition of mining transport activity in section 12; or (ii) paragraph (c) of the definition of mining water activity in section 14; or (iii) paragraph (a) of the definition of mining waste activity in section 16.
Note: Examples of quarrying or dredging operations that are covered by paragraph (a) include operations for obtaining materials for use as concrete aggregate, road base materials, railway ballast, fill materials, building stone or monumental stone.
(3) For the purposes of the definition of mining operations, operations for the recovery of a mineral cease: (a) when the process of beneficiation ceases; or (b) in the absence of a beneficiation process—when the mineral, or ores bearing the mineral: (i) are first stockpiled or otherwise stored at the place at which the mining operation is carried on; or (ii) if subparagraph (i) does not apply—are removed from the ore body or deposit. (4) The beneficiation of ores bearing manganese minerals ceases when manganese‑mineral concentrates are last deposited in a holding bin, or in a stockpile, at the place where the concentration is carried on, before transportation of those concentrates. (5) In determining whether a particular process to which a mineral, or ores bearing a mineral, are subjected constitutes beneficiation of that mineral or those ores, regard is to be had to the nature of the technical process involved but no regard is to be had to any market considerations that might affect the decision to subject that mineral or those ores to that process. (6) The regulations may provide that, without otherwise affecting the ordinary meaning of beneficiation, a particular process, or a particular process in respect of a particular mineral or of ores bearing a particular mineral, is, for the purposes of this Act, a beneficiation process, or a beneficiation process in respect of that mineral or those ores, as the case requires. (7) For the purposes of determining whether an operation is a mining operation: (a) the operations referred to in: (i) the definition of mining rehabilitation activity in section 13; or (ii) paragraph (a), (b) or (c) of the definition of mining water activity in section 14; or (iii) any of the paragraphs of the definition of mining construction activity in section 15; or (iv) any of the paragraphs of the definition of mining vehicle activity in section 17; or (v) paragraph (c) of the definition of sundry mining activity in section 18; include such operations when they are carried out by a subcontractor of a person contracted to carry out the operations; and (b) paragraphs (1)(c) to (i) and (2)(a) to (c) are, subject to subsections (3), (4) and (5) and paragraph (a) of this subsection, to be construed in their own terms and not by reference to paragraph (1)(a) or (b).
The expression mining transport activity means: (a) if minerals, or ores bearing minerals, are beneficiated at a place other than the mining site as an integral part of operations for their recovery: (i) the journey undertaken for the purpose of transporting the minerals or ores from the mining site to that place; and (ii) the return journey of a vehicle, a locomotive or other equipment from that place to the mining site or any part of that journey if it is undertaken for the purpose of repeating a journey referred to in subparagraph (i) or for the backloading of raw materials or consumables for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); or (b) if natural gas is liquefied at a place other than the mining site—the transporting of the natural gas from the mining site to that place.
The expression mining rehabilitation activity means the rehabilitation of a place affected by a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the rehabilitation is carried out by: (a) the person who carried on the mining operation; or (b) a person contracted by that person to carry out the rehabilitation.
The expression mining water activity means: (a) searching for ground water solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1), or the construction or maintenance of facilities for the extraction of such water, solely for that use, if the searching, construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the searching, construction or maintenance; or (b) the pumping of water solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the pumping: (i) occurs at the place where the mining operation is carried on or at a place adjacent to that place; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the pumping; or (c) the supply of water solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if: (i) the supply is to the place where the mining operation is carried on; and (ii) the water comes from that place or a place adjacent to that place; and (iii) the supply is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the supply.
The expression mining construction activity means: (a) the construction or maintenance of private access roads for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (b) the construction or maintenance of: (i) tailings dams for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); or (ii) dams, or other works, to store or contain water that has been used in, or obtained in the course of conducting, a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) and that contains contaminants that preclude its release into the environment; if the construction or maintenance: (iii) occurs at the place where the mining operation is carried on or at a place adjacent to that place; and (iv) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (c) the construction or maintenance of dams for the storage of uncontaminated water for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (d) the construction or maintenance of private airstrips, buildings, plant or equipment for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance; or (e) the construction or maintenance of power stations or power lines solely for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the construction or maintenance: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the construction or maintenance.
The expression mining waste activity means: (a) the removal of waste products of a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) from the place where the mining operation is carried on; or (b) the disposal of waste products of a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) at the place where the mining operation is carried on.
The expression mining vehicle activity means: (a) the service, maintenance or repair of vehicles, plant or equipment for use in a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) if the service, maintenance or repair: (i) occurs at the place where the mining operation is carried on; and (ii) is carried out by the person who carries on the mining operation or by a person contracted by that person to carry out the service, maintenance or repair; or (b) the service, maintenance or repair of vehicles or equipment solely for use in a mining transport activity referred to in paragraph (a) of the definition of that expression in section 12 if the service, maintenance or repair is carried out by: (i) the person who carries on the mining operation; or (ii) a person contracted by that person to carry out the service, maintenance or repair; or (c) the service, maintenance or repair of transport networks (including conveyor belts, pipelines and railway lines) that are employed solely for use in a mining transport activity referred to in paragraph (a) of the definition of that expression in section 12 to the extent that the service, maintenance or repair: (i) is carried out on so much of the network as is located at the place where a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) is carried out; and (ii) is carried out by the person who carries on the mining transport activity referred to in paragraph (a) of the definition of that expression in section 12 or by a person contracted by that person to carry out the service, maintenance or repair.
The expression sundry mining activity means: (a) the liquefying of natural gas; or (b) the reactivation of carbon for use in the beneficiation of ores bearing gold if the reactivation occurs at the place where a recovery operation referred to in paragraph (b) of the definition of mining operations in subsection 11(1) is carried on; or (c) coal stockpile management for the prevention of the spontaneous combustion of coal if the management is carried out: (i) by a person who carries on a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); or (ii) by a person contracted by that person to carry out the management; at the place where the mining operation is carried on; or (d) the generation of electricity solely for, or the provision of electricity solely to, a mining town if: (i) the existence of the town is necessary to enable a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1) to be undertaken; and (ii) the generation or provision is carried out by the person who carries on the mining operation; or (e) the use of off‑road diesel fuel at residential premises in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises if: (iv) the use is by a person who carries on a mining operation referred to in paragraph (a) or (b) of the definition of that expression in subsection 11(1); and (v) the residential premises are situated at the place where the mining operation is carried on, or at a place adjacent to that place.
The expression mining town means a town constructed by or on behalf of a person engaged in mining operations, in an area where immediately prior to its construction there was no town, principally to house employees of the person, but does not include a town administered by: (a) a council that is constituted under local government legislation of a State or Territory; or (b) an organisation taken to be a council under such legislation.
The expression minerals means minerals in any form, whether solid, liquid or gaseous and whether organic or inorganic, except: (a) sand, sandstone, soil, slate, clay (other than bentonite or kaolin), basalt, granite, gravel or water; or (b) limestone (other than agricultural use limestone).
The expression primary production means: (a) agriculture; or (b) fishing operations; or (c) forestry.
Agriculture (1) Subject to subsection (2), the expression agriculture means: (a) the cultivation of the soil; or (b) the cultivation or gathering in of crops; or (c) the rearing of live‑stock; or (d) viticulture, horticulture, pasturage or apiculture; and includes: (e) a live‑stock activity; or (f) an agricultural soil/water activity; or (g) an agricultural construction activity; or (h) an agricultural waste activity; or (i) a sundry agricultural activity. (2) The expression agriculture does not include: (a) fishing operations or forestry; or (b) an activity referred to in subsection (1) (other than hunting or trapping that is carried on for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping) unless the activity is carried out for the purposes of, or for purposes that will directly benefit, a business undertaken to obtain produce for sale.
Live‑stock activities (1) The expression live‑stock activity means: (a) the shearing or cutting of hair or fleece of live‑stock, or the milking of live‑stock, carried out on an agricultural property; or (b) the transporting of live‑stock to an agricultural property: (i) for the purpose of rearing; or (ii) for the purpose of agistment; or (c) the return journey from a place referred to in paragraph (b) of the vehicles or equipment used in transporting the live‑stock, if that journey is for the purpose of later carrying out the transportation referred to in paragraph (b) or for the backloading of raw materials or consumables for use in a core agricultural activity; or (d) the mustering of live‑stock undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the mustering; on the agricultural property where the core agricultural activity is carried on.
Note: The agricultural activities referred to in paragraph (d) are given an expanded meaning by subsection 28(2).
Live‑stock (2) The expression live‑stock includes any animal reared for the production of food, fibres, skins, fur or feathers, or for its use in the farming of land.
The expression agricultural soil/water activity means: (a) any activity undertaken for the purpose of soil or water conservation: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the first‑mentioned activity; on the agricultural property where the core agricultural activity is carried on; or (b) searching for ground water solely for use in an agricultural activity, or the construction or maintenance of facilities for the extraction of such water, solely for that use, if the searching, construction or maintenance: (i) is carried out on an agricultural property where a core agricultural activity is carried on, or at a place adjacent to that property; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the searching, construction or maintenance; or (c) any activity undertaken for the purposes of soil or water conservation: (i) by a person who carries on a core agricultural activity within an approved catchment area; or (ii) by a person contracted by that person to carry out the first‑mentioned activity; within the approved catchment area; or (d) the pumping of water solely for use in an agricultural activity if the pumping: (i) is carried out on an agricultural property where a core agricultural activity is carried on, or at a place adjacent to that property; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the pumping, other than a person so contracted that is a Commonwealth authority or a State or Territory authority; or (e) the supply of water solely for use in an agricultural activity if: (i) the supply is to an agricultural property where a core agricultural activity is carried on; and (ii) the water comes from that property or a place adjacent to that property; and (iii) the supply is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the supply, other than a person so contracted that is a Commonwealth authority or a State or Territory authority.
Note: The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 28(2).
The expression agricultural construction activity means: (a) the construction or maintenance of fences undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the construction or maintenance; on the agricultural property where the core agricultural activity is carried on; or (b) the construction or maintenance of firebreaks undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the construction or maintenance; on the agricultural property where the core agricultural activity is carried on or at a place adjacent to that place; or (c) the construction or maintenance of sheds, pens, silos or silage pits for use in an agricultural activity if the construction or maintenance: (i) is carried out on an agricultural property where a core agricultural activity is carried on; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the construction or maintenance; or (d) the construction or maintenance of dams, water tanks, water troughs, water channels, irrigation systems or drainage systems including, without limiting the generality of the foregoing, water pipes and water piping for use in a core agricultural activity if the construction or maintenance: (i) is carried out on the agricultural property where the core agricultural activity is carried on; and (ii) is carried out by the person who carries on the core agricultural activity or by a person contracted by that person to carry out the construction or maintenance; or (e) the carrying out of earthworks for use in a core agricultural activity if the earthworks: (i) are carried out on the agricultural property where the core agricultural activity is carried on; and (ii) are carried out by the person who carries on the core agricultural activity or by a person contracted by that person to carry out the earthworks.
Note: The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 28(2).
The expression agricultural waste activity means: (a) the removal of waste products of an agricultural activity from the agricultural property where the activity is carried on; or (b) the disposal of waste products of an agricultural activity on the agricultural property where the activity is carried on.
The expression sundry agricultural activity means: (a) frost abatement carried out on an agricultural property; or (b) hay baling on the agricultural property where the hay was cultivated; or (c) the planting or tending of trees on an agricultural property otherwise than for the purpose of felling; or (d) the carrying out of firefighting activities: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the first‑mentioned activity; on the agricultural property where the core agricultural activity is carried on or at a place adjacent to that place; or (e) the service, maintenance or repair of vehicles or equipment for use in an agricultural activity if the service, maintenance or repair: (i) is carried out on an agricultural property where a core agricultural activity is carried on; and (ii) is carried out by the person who carries on the first‑mentioned agricultural activity or by a person contracted by that person to carry out the service, maintenance or repair; or (f) the storage of produce of a core agricultural activity on an agricultural property where a core agricultural activity is carried on; or (g) the packing, or the prevention of deterioration, of the produce of a core agricultural activity if: (i) the packing, or the prevention of deterioration, of the produce is carried out on an agricultural property where a core agricultural activity is carried on; and (ii) there is no physical change to the produce; and (iii) the packing, or the prevention of deterioration, of the produce does not constitute a processing of the produce; or (h) weed, pest or disease control undertaken: (i) by a person who carries on a core agricultural activity; or (ii) by a person contracted by that person to carry out the weed, pest or disease control; on the agricultural property where the core agricultural activity is carried on; or (i) hunting or trapping that is carried on for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping; or (j) the use of off‑road diesel fuel at residential premises in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises if: (iv) the use is by a person who carries on a core agricultural activity; and (v) the residential premises are situated on the agricultural property where that activity is carried on.
Note: The agricultural activities referred to in paragraphs (d), (e) and (h) are given an expanded meaning by subsection 28(2).
(1) The expression agricultural activity means an activity referred to in any one of the paragraphs of the definition of agriculture in subsection 22(1) (other than an activity referred to in paragraph (i) or (j) of the definition of sundry agricultural activity in section 27) if that activity is carried out for the purposes of, or for purposes that will directly benefit, a business undertaken to obtain produce for sale. (2) For the purposes of determining whether an activity is an agricultural activity, the activity referred to in: (a) paragraph (d) of the definition of live‑stock activity in subsection 23(1); or (b) any of the paragraphs of the definition of agricultural soil/water activity in section 24; or (c) any of the paragraphs of the definition of agricultural construction activity in section 25; or (d) paragraph (d), (e) or (h) of the definition of sundry agricultural activity in section 27; includes such an activity when it is carried out by a subcontractor of a person contracted to carry out the activity.
The expression agricultural use limestone means limestone for use in the de‑acidification of soil in any agricultural activity other than the activity referred to in paragraph (c) of the definition of agricultural soil/water activity.
The expression approved catchment area means an area: (a) in respect of which a soil or water conservation plan has been adopted by the persons who carry on core agricultural activities within that area; or (b) in respect of which a soil or water conservation agreement has been made between the persons who carry on core agricultural activities within that area.
The expression core agricultural activity means an activity referred to in paragraph (a), (b), (c) or (d) of the definition of agriculture in subsection 22(1) if that activity is carried out for the purposes of, or for purposes that will directly benefit, a business undertaken to obtain produce for sale.
The expression earthworks means: (a) the forming or maintenance of levee banks or windbreaks; or (b) contour banking; or (c) land levelling or land grading.
The expression horticulture includes: (a) the cultivation or gathering in of fruit, vegetables, herbs, edible fungi, nuts, flowers, trees, shrubs or plants; or (b) the propagation of trees, shrubs or plants; or (c) the production of seeds, bulbs, corms, tubers or rhizomes.
Fishing operations (1) The expression fishing operations means: (a) the taking, catching or capturing of fish; or (b) the farming of fish; or (c) the construction of ponds, tanks or other structures to contain fish that are to be farmed, where the construction is carried out by: (i) the person who will do the farming; or (ii) a person contracted by that person to undertake the construction; or (iii) a subcontractor of a person so contracted; or (d) the processing of fish on board vessels; or (e) pearling operations; or (f) the operation of a dedicated mother vessel in connection with the activities referred to in paragraphs (a), (b), (d) or (e); or (g) the undertaking: (i) of voyages to or from a port by a vessel for the purposes of refitting or repairing the vessel, or its equipment, for purposes that are integral to the performance of an activity referred to in any of the preceding paragraphs; or (ii) trials in connection with such a refit or repair of a vessel or of its equipment; but does not include any activity referred to in any of the preceding paragraphs that is conducted, in whole or in part: (h) otherwise than for the purposes of a business; or (i) for business purposes connected with recreation, sport or tourism. Fish (2) The expression fish means freshwater or salt‑water fish, and includes crustacea, molluscs or any other living resources, whether of the sea or sea‑bed or of freshwater or the bed below freshwater. Pearling operations (3) The expression pearling operations means: (a) the taking of pearl shell; or (b) the culture of pearls or pearl shell; and includes the taking or capturing of trochus, beche‑de‑mer or green snails. Processing (4) The expression processing, in relation to fish, includes: (a) the cutting up, dismembering, cleaning, sorting or packing of fish; or (b) the preserving or preparing of fish; or (c) the producing of any substance or article from fish.
The expression forestry means: (a) the planting or tending, in a forest or plantation, of trees intended for felling; or (b) the thinning or felling, in a forest or plantation, of standing timber; and includes: (c) the transporting, milling or processing, in a forest or plantation, of timber felled in the forest or plantation; or (d) the milling of timber at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled; or (e) where timber is milled at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled—the transporting of the timber from the forest or plantation in which it was felled to the sawmill or chipmill; or (f) the making and maintaining in a forest or plantation referred to in paragraph (a) or (b) of a road that is integral to the activities referred to in paragraph (a), (b) or (c).
(1) This section sets out the meaning of the expression use in marine transport. Use in a vessel in marine transport (2) Use in a vessel in marine transport is use in marine transport. Use in a vessel for various purposes (3) Use: (a) in a vessel, or in equipment in or on a vessel; and (b) while the vessel is in or on the sea or fresh water; and (c) for any of the purposes mentioned in subsection (4); is use in marine transport. Purposes (4) The following are the purposes: (a) loading anything onto the vessel, or enabling persons to board the vessel, for the purpose of being transported by the vessel; (b) unloading anything from the vessel, or enabling persons to disembark from the vessel, after being transported by the vessel; (c) providing towing, mooring or piloting services; (d) providing rescue, firefighting or other emergency services; (e) exploring for or mining oil, gas or other minerals; (f) conducting trials of the vessel; (g) conducting aquatic or other scientific research; (h) hiring out or chartering the vessel by a tourism business for use in fishing or other recreational activities. Use in a vessel etc. on certain journeys (5) Use: (a) in a vessel, or in equipment in or on a vessel; and (b) while the vessel is in or on the sea or fresh water; and (c) either: (i) on the forward journey of the vessel for the purpose of using it in marine transport or using it for any of the purposes mentioned in subsection (4), or on its return journey after any such use; or (ii) on a journey of the vessel for the purpose of transporting it to or from a purchaser, seller or person undertaking repairs or improvements to, or maintenance of, the vessel; is use in marine transport. Use in equipment for certain purposes (6) Use: (a) in equipment in or on a vessel; and (b) while the vessel is in or on the sea or fresh water; and (c) for air‑conditioning, heating, lighting or for any purpose incidental to use of the vessel: (i) in marine transport; or (ii) for any of the purposes mentioned in subsection (4); or (iii) as mentioned in paragraph (5)(c); is use in marine transport. Dredges (7) The expression use in marine transport does not include any use in a dredge or in equipment in or on a dredge. Hire or charter vessel; scheduled services (8) To avoid doubt, the fact that a vessel is a hire or charter vessel or that it is not operating a scheduled service does not mean that use in the vessel or in equipment in or on the vessel does not constitute use in marine transport.
The expression marine transport includes transport in or on fresh water.
(1) This section sets out the meaning of the expression use in rail transport. Use in a rail vehicle in rail transport or light rail transport (2) Use in a rail vehicle in rail transport or light rail transport is use in rail transport. Use in a rail vehicle for various purposes (3) Use in a rail vehicle, or in equipment in or on a rail vehicle, for any of the following purposes is use in rail transport: (a) loading anything onto the rail vehicle, or enabling persons to board the rail vehicle, for the purpose of being transported by the vehicle; (b) unloading anything from the rail vehicle, or enabling persons to alight from the rail vehicle, after being transported by the vehicle; (c) repairing or maintaining rails; (d) observing the condition of rails; (e) reducing fire hazards on or adjacent to rails; (f) rescuing or recovering derailed rail vehicles or carriages or other parts of rail vehicles; (g) any purpose in connection with using the rail vehicle: (i) in rail transport; or (ii) for any of the purposes mentioned in the preceding paragraphs; or (iii) as mentioned in subsection (4). Use in a rail vehicle on certain journeys (4) Use in a rail vehicle: (a) on its forward journey for the purpose of using it in rail transport or using it for any of the purposes mentioned in paragraphs (3)(a) to (f); or (b) on its return journey after any such use; is use in rail transport. Use in equipment for certain purposes (5) Use in equipment in or on a rail vehicle for air‑conditioning, heating, lighting or for any purpose incidental to using the rail vehicle: (a) in rail transport; or (b) for any of the purposes mentioned in paragraphs (3)(a) to (f); or (c) as mentioned in subsection (4); is use in rail transport. (6) To avoid doubt, the fact that a rail vehicle is not operating a scheduled service does not mean that the use of the rail vehicle does not constitute use in rail transport.
The expression rail vehicle means a train, tram or any other vehicle operating on rails.
Note: The credits concerned relate predominantly to on‑road activities although in some cases arise for off‑road activities
(1) This part sets out the requirements for you to be entitled to an on‑road credit. (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.
Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).
(1) Despite the other provisions of this Part, you are not entitled to an on‑road credit unless you were registered under section 9 of the Product Grants and Benefits Administration Act 2000 for entitlement to an energy grant when you made a claim for payment of the grant in respect of the credit. (2) For the purposes of subsection (1), if you make a claim: (a) after, or at the same time as, you apply for registration; but (b) before you are registered; the claim is taken to have been made immediately after you are registered.
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel or on‑road alternative fuel for: (a) use in a registered vehicle that has a gross vehicle mass of 20 tonnes or more; or (b) incidental use in relation to such a vehicle. (2) However, you are only entitled to the grant to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) if the vehicle is a vehicle for transporting passengers or goods—in operating the vehicle on a road in Australia; or (b) if it is not—in operating the vehicle on a road in Australia for the purpose of moving it: (i) to a place (whether or not on a road) where it is to operate; or (ii) from a place (whether or not on a road) where it has operated; or (c) in any case—an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a) or (b). (3) This section does not apply in relation to the use of on‑road diesel fuel or on‑road alternative fuel in an emergency vehicle.
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (a) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (b) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) in operating the vehicle on a road in Australia on a journey: (i) between a point outside the metropolitan areas and another point outside the metropolitan areas; or (ii) between a point outside the metropolitan areas and a point inside a metropolitan area; or (iii) between a point inside a metropolitan area and a point outside the metropolitan areas; or (iv) between different metropolitan areas; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).
(1) You are entitled to an on‑road credit if: (a) you carry on a primary production business; and (b) you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (ii) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your primary production business: (a) in operating the vehicle on a road in Australia; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).
(1) You are entitled to an on‑road credit if: (a) you carry passengers or goods on behalf of a person who carries on a primary production business; and (b) you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (ii) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) in operating the vehicle on a road in Australia where: (i) the only passengers or goods being carried are being carried on behalf of one or more persons who carries on a primary production business; and (ii) if the passengers or goods had been carried by the person who carries on a primary production business, or by each of those persons, subsection 44(2) would have covered the operation of the vehicle; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a). Subcontractors (3) For the purposes of this section, you are taken to carry passengers or goods on behalf of a person if you carry the passengers or goods as a subcontractor of a person contracted by the person to carry the passengers or goods.
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road alternative fuel for: (a) use in a bus that is a registered vehicle and has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes; or (b) incidental use in relation to such a bus. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road alternative fuel is, in carrying on your enterprise: (a) in operating the bus on a road in Australia; or (b) an incidental use, or any other use, of the bus that is integral to operating the bus as mentioned in paragraph (a).
(1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for use in an emergency vehicle that: (a) is a registered vehicle; and (b) has a gross vehicle mass of 4.5 tonnes or more. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise, in operating the emergency vehicle in Australia.
If, apart from this section, you would be entitled to an on‑road credit under more than one section in relation to a particular use of on‑road diesel fuel or on‑road alternative fuel, you are only entitled to a credit under one of those sections. In this case, you may choose the section under which you are entitled.
Despite the other provisions of this Part, you are not entitled, and are taken never to have been entitled, to an on‑road credit in respect of on‑road diesel fuel or on‑road alternative fuel that you purchased, or imported into Australia, for a particular use if, in fact, you: (a) use the fuel for a use (the actual use) other than that particular use, except where you would have been entitled to such a credit if you had purchased or imported the fuel into Australia for the actual use; or (b) sell or otherwise dispose of the fuel; or (c) lose the fuel (whether because of accident, theft or any other reason).
(1) Despite the other provisions of this Part, you are not entitled to an on‑road credit for the purchase, or importation into Australia, of on‑road diesel fuel, or on‑road alternative fuel, for a particular use that involves taking an action mentioned in subsection (2) of this section without the approval mentioned in that subsection being in operation. (2) For the purposes of subsection (1), the action is one to which a Subdivision of Division 1, Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 would apply unless an approval required under that Division were in operation.
Note 1: Division 1 of Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 makes it an offence to take action that has, will have or is likely to have a significant impact on a listed matter of national environmental significance unless an approval is obtained under that Act.
Note 2: This section does not apply if another exemption applies under Part 3 of the Environment Protection and Biodiversity Conservation Act 1999.
Despite the other provisions of this Part, you are not entitled to an on‑road credit in respect of on‑road diesel fuel or on‑road alternative fuel if you are entitled to an off‑road credit in respect of the fuel under Part 4.
Note: The credits concerned relate predominantly to off‑road activities although in some cases arise for on‑road activities
(1) This part sets out the requirements for you to be entitled to an off‑road credit. (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.
Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).
(1) Despite the other provisions of this Part, you are not entitled to an off‑road credit unless you were registered under section 9 of the Product Grants and Benefits Administration Act 2000 for entitlement to an energy grant when you made a claim for payment of the grant in respect of the credit. (2) For the purposes of subsection (1), if you make a claim: (a) after, or at the same time as, you apply for registration; but (b) before you are registered; the claim is taken to have been made immediately after you are registered.
(1) Subject to such conditions and restrictions as are specified in the regulations, you are entitled to an off‑road credit if you purchase or import into Australia off‑road diesel fuel for a use by you that qualifies (see the following subsections). Use in mining operations or primary production (2) Use in mining operations (otherwise than for the purpose of propelling any vehicle on a public road), or in primary production (otherwise than for the purpose of propelling a road vehicle on a public road), is a use that qualifies. Use in rail transport or marine transport (3) Use in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road), or in marine transport, in the course of carrying on an enterprise is a use that qualifies. Use at certain premises (4) Each of the following is a use that qualifies: (a) use at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that: (i) has, as its principal purpose, the retail sale of goods or services (other than electricity) or the provision of hospitality; and (ii) does not have, at those premises, ready access to a commercial supply of electricity; (b) use at residential premises to generate electricity for use in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises; (c) use at a hospital or nursing home or at any other institution providing medical or nursing care; (d) use at a home for aged persons. Use in certain industrial processes (5) Each of the following is a use that qualifies: (a) use, at a place that is not a natural gas area within the meaning of section 3A of the Liquefied Petroleum Gas (Grants) Act 1980, in the chemical reduction in herreshoff‑type roasters of oxides and other compounds of nickel and cobalt in lateritic nickel ore to produce elemental nickel and cobalt; (b) use, at a place: (i) that is not supplied by natural gas; or (ii) at which natural gas is not readily available; or (iii) at which the ready availability of natural gas has been temporarily interrupted by an event beyond your control; as a chemical reactant in the calcination part of the Bayer process for refining bauxite into alumina; (c) use as an ingredient in the manufacture of explosives. Various other uses that qualify (6) Each of the following is a use that qualifies: (a) use, other than as a fuel, where the use is: (i) as a solvent; or (ii) as a mould release agent; or (iii) in road construction; (b) any other use specified in the regulations. Certain diesel fuel for use other than in an internal combustion engine (7) You are also entitled to an off‑road credit if you purchase or import into Australia off‑road diesel fuel for use by you where: (a) the use is not in an internal combustion engine; and (b) the off‑road diesel fuel is of a kind specified in the regulations.
If, apart from this section, you would be entitled to an off‑road credit under more than one provision in relation to a particular use of off‑road diesel fuel, you are only entitled to a credit under one of those provisions. In this case, you may choose the provision under which you are entitled.
Despite the other provisions of this Part, you are not entitled, and are taken never to have been entitled, to an off‑road credit in respect of off‑road diesel fuel that you purchased, or imported into Australia, for a particular use if, in fact, you: (a) use the fuel for a use (the actual use) other than that particular use, except where you would have been entitled to such a credit if you had purchased the fuel for the actual use; or (b) sell or otherwise dispose of the fuel; or (c) lose the fuel (whether because of accident, theft or any other reason).
(1) Despite the other provisions of this Part, you are not entitled to an off‑road credit for the purchase, or importation into Australia, of off‑road diesel fuel or off‑road alternative fuel, for a particular use that involves taking an action mentioned in subsection (2) of this section without the approval mentioned in that subsection being in operation. (2) For the purposes of subsection (1), the action is one to which a Subdivision of Division 1, Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 would apply unless an approval required under that Division were in operation.
Note 1: Division 1 of Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 makes it an offence to take action that has, will have or is likely to have a significant impact on a listed matter of national environmental significance unless an approval is obtained under that Act.
Note 2: This section does not apply if another exemption applies under Part 3 of the Environment Protection and Biodiversity Conservation Act 1999.
(1) If you are entitled to an on‑road credit or an off‑road credit, you are entitled to an energy grant. (2) In the case of an off‑road credit, if you are or have been paid or given a drawback, refund, rebate or remission of duty of customs, or duty of excise, on the off‑road diesel fuel concerned, this does not affect your entitlement to the off‑road credit or to the energy grant.
Note: However, the amount of the energy grant may be reduced under subsection 57(7).
Basic rule (1) Subject to this section, to work out the amount of your energy grant you multiply: (a) the number of whole litres (or, if the fuel is a gas, the number of whole cubic metres) of the on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel to which the on‑road or off‑road credit relates; by: (b) the amount per litre (or, if the fuel is a gas, the amount per cubic metre) specified in, or worked out in accordance with, the regulations. Regulations may provide different amounts for different types of fuel etc. (2) Regulations for the purposes of paragraph (1)(b) may do either or both of the following: (a) prescribe different amounts per litre (or cubic metre) depending on either or both of the following: (i) whether the fuel purchased is on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel, or a particular type of on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel; (ii) the proposed use of the fuel; (b) prescribe that the amount per litre, or (if paragraph (a) applies) any of the amounts per litre, is a nil amount. If regulations provide different amounts, grant is the sum of separate calculations. (3) If the regulations provide different amounts for different types of fuel or different proposed uses of fuel, or both, the amount of the energy grant is the sum of the amounts worked out separately under subsection (1) for each type of fuel or proposed use, or both. Where actual use differs from proposed use (4) For the purposes of this section, if your actual use of the fuel turns out to be different from your proposed use, the actual use is treated as if it were the proposed use. Regulations may prescribe methods of working out actual use (5) The regulations may prescribe one or more methods of working out (whether by measurement, estimate or any other means) the quantity of fuel you propose to use or actually use. Prescribed methods may differ (6) The method or methods prescribed may differ according to any one or more of the following: (a) whether the fuel is on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel, or a particular type of on‑road diesel fuel, on‑road alternative fuel or off‑road diesel fuel; (b) the proposed or actual use of the fuel; (c) the quantity of fuel purchased; (d) patterns of fuel usage; (e) any other matter relating to the user or the fuel. Reduction in grant for off‑road credit where drawback of duty etc. (7) If: (a) the energy grant is in respect of an off‑road credit; and (b) any drawback, refund, rebate or remission of duty of customs, or duty of excise, on the off‑road diesel fuel concerned: (i) was paid or given before the time the entitlement to the credit arose; or (ii) is paid or given at or after the time the entitlement to the credit arises; the amount of the energy grant is reduced by the amount of the drawback, refund, rebate or remission.
The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Energy Grants (Credits) Scheme Act 2003.
(1) Sections 1 and 2 are taken to have commenced on the day on which this Act received the Royal Assent. (2) Subject to subsection (3), this Act (other than sections 1 and 2) commences on 1 July 2003. (3) If, before the day on which this Act would (but for this subsection) commence under subsection (2), vehicle standards have not been determined under section 7 of the Motor Vehicle Standards Act 1989 that: (a) relate to motor vehicle emission standards; and (b) adopt the technical requirements, relating to motor vehicle emission standards, of the following: (i) Regulation 83 of the United Nations Economic Commission for Europe, relating to uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements, incorporating all amendments up to and including the 04 Series of Amendments; (ii) subject to subsection (4), European Council Directive 98/69/EC, relating to measures to be taken against air pollution by emissions from motor vehicles and amending European Council Directive 70/220/EEC; (iii) a European Council Directive, made after 1 July 1999, amending European Council Directive 88/77/EEC and relating to measures to be taken against the emission of gaseous and particulate pollutants from diesel engines for use in vehicles; and (c) come into effect as specified in subsection (5); this Act does not commence until the day on which those vehicle standards are determined. (4) Subparagraph (3)(b)(ii) does not apply to the extent that the technical requirements in European Council Directive 98/69/EC relate to the standard commonly known as Euro 4, for emissions from petrol vehicles. (5) The vehicle standards must come into effect as follows: (a) in relation to the technical requirements referred to in subparagraph (3)(b)(i): (i) from 1 January 2002 for light diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for all light diesel vehicles produced on or after 1 January 2003; and (iii) from 1 January 2003 for petrol vehicles that are models first produced on or after 1 January 2003; and (iv) from 1 January 2004 for all petrol vehicles produced on or after 1 January 2004; (b) in relation to the technical requirements referred to in subparagraph (3)(b)(ii): (i) from 1 January 2005 for petrol vehicles that are models first produced on or after 1 January 2005; and (ii) from 1 January 2006 for all petrol vehicles produced on or after 1 January 2006; and (iii) from 1 January 2006 for light diesel vehicles that are models first produced on or after 1 January 2006; and (iv) from 1 January 2007 for all light diesel vehicles produced on or after 1 January 2007; (c) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 3: (i) from 1 January 2002 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for medium and heavy diesel vehicles produced on or after 1 January 2003; (d) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 4: (i) from 1 January 2006 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2006; and (ii) from 1 January 2007 for medium and heavy diesel vehicles produced on or after 1 January 2007.
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory.
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
(1) The purpose of the Energy Grants (Credits) Scheme is to provide active encouragement for the move to the use of cleaner fuels. (2) In the case of diesel fuel, the Commonwealth intends to restrict entitlements available under the Energy Grants (Credits) Scheme to ultra low sulphur diesel for purchases from 1 January 2006 when a mandatory standard of 50 parts per million of sulphur will come into effect.
An Act to provide grants for the use of certain fuels, and for related purposes
This Act may be cited as the Energy Grants (Credits) Scheme Act 2003.
(1) Sections 1 and 2 are taken to have commenced on the day on which this Act received the Royal Assent. (2) Subject to subsection (3), this Act (other than sections 1 and 2) commences on 1 July 2003. (3) If, before the day on which this Act would (but for this subsection) commence under subsection (2), vehicle standards have not been determined under section 7 of the Motor Vehicle Standards Act 1989 that: (a) relate to motor vehicle emission standards; and (b) adopt the technical requirements, relating to motor vehicle emission standards, of the following: (i) Regulation 83 of the United Nations Economic Commission for Europe, relating to uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements, incorporating all amendments up to and including the 04 Series of Amendments; (ii) subject to subsection (4), European Council Directive 98/69/EC, relating to measures to be taken against air pollution by emissions from motor vehicles and amending European Council Directive 70/220/EEC; (iii) a European Council Directive, made after 1 July 1999, amending European Council Directive 88/77/EEC and relating to measures to be taken against the emission of gaseous and particulate pollutants from diesel engines for use in vehicles; and (c) come into effect as specified in subsection (5); this Act does not commence until the day on which those vehicle standards are determined. (4) Subparagraph (3)(b)(ii) does not apply to the extent that the technical requirements in European Council Directive 98/69/EC relate to the standard commonly known as Euro 4, for emissions from petrol vehicles. (5) The vehicle standards must come into effect as follows: (a) in relation to the technical requirements referred to in subparagraph (3)(b)(i): (i) from 1 January 2002 for light diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for all light diesel vehicles produced on or after 1 January 2003; and (iii) from 1 January 2003 for petrol vehicles that are models first produced on or after 1 January 2003; and (iv) from 1 January 2004 for all petrol vehicles produced on or after 1 January 2004; (b) in relation to the technical requirements referred to in subparagraph (3)(b)(ii): (i) from 1 January 2005 for petrol vehicles that are models first produced on or after 1 January 2005; and (ii) from 1 January 2006 for all petrol vehicles produced on or after 1 January 2006; and (iii) from 1 January 2006 for light diesel vehicles that are models first produced on or after 1 January 2006; and (iv) from 1 January 2007 for all light diesel vehicles produced on or after 1 January 2007; (c) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 3: (i) from 1 January 2002 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2002; and (ii) from 1 January 2003 for medium and heavy diesel vehicles produced on or after 1 January 2003; (d) in relation to the technical requirements referred to in subparagraph (3)(b)(iii) to the extent that they relate to the standard commonly known as Euro 4: (i) from 1 January 2006 for medium and heavy diesel vehicles that are models first produced on or after 1 January 2006; and (ii) from 1 January 2007 for medium and heavy diesel vehicles produced on or after 1 January 2007.
This Act binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory.
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1 to the Taxation Administration Act 1953.
(1) The purpose of the Energy Grants (Credits) Scheme is to provide active encouragement for the move to the use of cleaner fuels. (2) In the case of diesel fuel, the Commonwealth intends to restrict entitlements available under the Energy Grants (Credits) Scheme to ultra low sulphur diesel for purchases from 1 January 2006 when a mandatory standard of 50 parts per million of sulphur will come into effect.
In this Act, unless the contrary intention appears:
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
agricultural activity has the meaning given by subsections 28(1) and (2).
agricultural construction activity has the meaning given by section 25.
agricultural soil/water activity has the meaning given by section 24.
agricultural use limestone has the meaning given by section 29.
agricultural waste activity has the meaning given by section 26.
agriculture has the meaning given by section 22.
approved catchment area has the meaning given by section 30.
Australia does not include the external Territories.
beneficiation has a meaning affected by subsections 11(4) and (5).
beneficiation process has a meaning affected by subsection 11(6).
carrying on an enterprise includes doing anything in the course of the commencement or termination of the enterprise.
Commissioner means the Commissioner of Taxation.
core agricultural activity has the meaning given by section 31.
earthworks has the meaning given by section 32.
emergency vehicle means a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.
enterprise has the meaning given by section 38 of the A New Tax System (Australian Business Number) Act 1999.
fish has the meaning given by subsection 34(2).
fishing operations has the meaning given by subsection 34(1).
forestry has the meaning given by section 35.
goods includes a substance and a tangible thing.
gross vehicle mass, in relation to a vehicle, means:
(a) if the vehicle is registered for use on a public road—the gross vehicle mass, or if the vehicle is a prime mover, the gross combination mass, of the vehicle as used for the purposes of registration of the vehicle by the vehicle registration authority that registered the vehicle; or
(b) if not—the road weight specified by the manufacturer of the vehicle as the maximum design weight capacity of the vehicle, or, in the absence of such a specification, the sum of the following:
(i) the weight of the vehicle;
(ii) the weight of the maximum load for which the vehicle was designed (including the weight of the driver and a full tank of fuel).
horticulture has a meaning affected by section 33.
import into Australia: You import off‑road diesel fuel, on‑road diesel fuel or on‑road alternative fuel into Australia if:
(a) you enter the goods for home consumption (within the meaning of the Customs Act 1901); and
(b) at the time they are so entered for home consumption, you are the owner (within the meaning of that Act) of the goods.
incidental use, in relation to a vehicle, has the meaning given by section 8.
live‑stock has a meaning affected by subsection 23(2).
live‑stock activity has the meaning given by subsection 23(1).
marine transport has a meaning affected by section 37.
metropolitan area has the meaning given by section 6.
minerals has the meaning given by section 20.
mining construction activity has the meaning given by section 15.
mining operations has the meaning given by section 11.
mining rehabilitation activity has the meaning given by section 13.
mining town has the meaning given by section 19.
mining transport activity has the meaning given by section 12.
mining vehicle activity has the meaning given by section 17.
mining waste activity has the meaning given by section 16.
mining water activity has the meaning given by section 14.
off‑road diesel fuel means diesel fuel or any other like fuel of a kind that is specified in the regulations.
on‑road alternative fuel means:
(a) compressed natural gas; or
(b) liquefied petroleum gas; or
(c) ethanol; or
(d) such other fuel as is specified in the regulations;
but, to avoid doubt, does not include a blend of anything in any paragraph of this definition with anything in any other paragraph or paragraphs of this definition or with any other fuel or fuels.
on‑road diesel fuel has the meaning given by the regulations.
pearling operations has the meaning given by subsection 34(3).
place includes a ship.
port means a port appointed under section 15 of the Customs Act 1901.
primary production has the meaning given by section 21.
primary production business has the meaning given by section 7.
prime mover has the meaning given by the Interstate Road Transport Regulations 1986.
processing, in relation to fish, has a meaning affected by subsection 34(4).
rail vehicle has the meaning given by section 39.
registered vehicle means a vehicle that is registered for use on public roads.
residential premises means:
(a) premises used as a house; or
(b) other premises at which at least one person resides;
but does not include: (c) premises used in the business of a hotel, motel or boarding house or a similar business; or (d) premises used as a hospital or nursing home or as any other institution providing medical or nursing care; or (e) premises used as a home for aged persons; or (f) premises used as a boarding school.
road vehicle means a vehicle of a kind ordinarily used on roads for the transport of persons or goods.
State or Territory authority means:
(a) an instrumentality of a State or Territory; or
(b) an authority or body established for the purpose of a State or Territory by or under a law of the State or Territory.
sundry agricultural activity has the meaning given by section 27.
sundry mining activity has the meaning given by section 18.
use of on‑road alternative fuel, on‑road diesel fuel or off‑road diesel fuel, does not include sale or other disposal of the fuel or loss of the fuel.
use in marine transport has the meaning given by section 36.
use in rail transport has the meaning given by section 38.
Note: The definition of the expression you in section 5 of the Product Gra
This is an opening excerpt, not the complete document.