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Energy Grants (Credits) Scheme Bill 2003

Part 3 Entitlement to on-road credits

   

Note:       The credits concerned relate predominantly to on-road activities although in some cases arise for off-road activities

40   Entitlement to on-road credit

                   This part sets out the requirements for you to be entitled to an on-road credit.

41   Requirement for registration

             (1)  Despite the other provisions of this Part, you are not entitled to an on-road credit unless you were registered under section 9A 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.

42   Vehicles of 20 tonnes or more

             (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.

43   Vehicles of 4.5 tonnes or more, but less than 20 tonnes—general

             (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).

44   Vehicles of 4.5 tonnes or more, but less than 20 tonnes—primary producers

             (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).

45   Vehicles of 4.5 tonnes or more, but less than 20 tonnes—transporting passengers or goods solely for primary producers

             (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.

46   Vehicles of 4.5 tonnes or more, but less than 20 tonnes—buses using alternative fuel

             (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).

47   Vehicles of 4.5 tonnes or more—emergency vehicles

             (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.

48   Only one credit for a particular use of fuel

                   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.

49   Disqualifying use etc.

                   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).

50   Overlap with off-road credits

                   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.