57Amount of energy grant

#### 57 Amount of energy grant 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.