Commonwealth Consolidated Acts Commonwealth Consolidated Acts1 Definitions
In this Schedule:
Energy Grants Act means the Energy Grants (Credits) Scheme Act 2003 .
Fuel Tax Act means the Fuel Tax Act 2006 .
off - road credit means an off - road credit under Part 4 of the Energy Grants Act.
off - road diesel fuel has the meaning given by section 4 of the Energy Grants Act.
on - road alternative fuel has the meaning given by section 4 of the Energy Grants Act.
on - road credit means an on - road credit under Part 3 of the Energy Grants Act.
on - road diesel fuel has the meaning given by section 4 of the Energy Grants Act.
Part 2 -- Energy grants arising before 1 July 2006
Division 1--Energy grants claimed under the Energy Grants Act
Energy Grants (Credits) Scheme Act 2003
2 Section 40
Before "This", insert "(1)".
3 At the end of section 40
Add:
(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 ).
4 Section 51
Before "This", insert "(1)".
5 At the end of section 51
Add:
(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 ).
Product Grants and Benefits Administration Act 2000
6 Before paragraph 15(2)(e)
Insert:
(db) if the claim is for payment of an energy grant in respect of an on - road credit for on - road diesel fuel, or an off - road credit for off - road diesel fuel--must be given to the Commissioner before the earlier of:
(i) 1 July 2007; and
(ii) the end of 3 years after the start of the claim period; and
7 After subsection 15(2)
Insert:
(2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003 , you are not entitled to an energy grant for:
(a) an on - road credit for on - road diesel fuel; or
(b) an off - road credit for off - road diesel fuel;
if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.
8 At the end of section 15
Add:
(4) In this section:
"decreasing fuel tax adjustment" has the meaning given by section 110 - 5 of the Fuel Tax Act 2006.
"net fuel amount" has the meaning given by section 110 - 5 of the Fuel Tax Act 2006.
"off-road credit" means an off - road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003 .
"off-road diesel fuel" has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003 .
"on-road credit" means an on - road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003 .
"on-road diesel fuel" has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003 .
Division 2--Energy grants claimed under the Fuel Tax Act
9 Grants claimed under the Fuel Tax Act
(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:
(a) you purchased or imported on - road diesel fuel or off - road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and
(b) you were entitled to an on - road credit or an off - road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and
(c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000 .
(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.
(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.
(4) If you have a decreasing fuel tax adjustment under this item, then:
(a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on - road credit or an off - road credit, as the case requires; and
(b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.
Part 3 -- Fuel tax credits arising between 1 July 2006 and 30 June 2012
Division 1--Credits arising between 1 July 2006 and 30 June 2008
10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008
(1) This item applies if:
(a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and
(b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:
(i) for use in a vehicle travelling on a public road; or
(ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph ( i); or
(iii) for use by you in generating electricity; or
(iv) for use other than as a fuel; or
(v) for use other than as a fuel in an internal combustion engine; or
(vi) for use as heating oil; and
(c) apart from this item, you would be entitled to a fuel tax credit under section 41 - 5 of the Fuel Tax Act.
(2) You are not entitled to the credit under section 41 - 5 of the Fuel Tax Act unless you meet a condition in subitem ( 3) or (5).
Entitlement to a credit if you would have been entitled to an on - road credit
(3) You are not entitled to the credit under section 41 - 5 of the Fuel Tax Act unless you would have been entitled to an on - road credit in respect of the fuel, assuming:
(a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and
(b) that references in Part 3 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia".
(4) If subitem ( 3) applies to you, you are taken, for the purposes of section 43 - 10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.
Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43 - 10 of the Fuel Tax Act by the amount of the road user charge.
Entitlement to a credit if you would have been entitled to an off - road credit
(5) You are not entitled to the credit under section 41 - 5 of the Fuel Tax Act unless you would have been entitled to an off - road credit in respect of the fuel, assuming:
(a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and
(b) that references in Part 4 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia".
Fuel tax adjustment provisions
(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.
Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.
Division 2--Credits arising between 1 July 2008 and 30 June 2012
11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012
(1) This item applies if:
(a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and
(b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:
(i) for use in a vehicle travelling on a public road; or
(ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph ( i); or
(iii) for use by you in generating electricity; or
(iv) for use other than as a fuel; or
(v) for use other than as a fuel in an internal combustion engine; or
(vi) for use as heating oil; and
(c) apart from this item, you would be entitled to a fuel tax credit under section 41 - 5 of the Fuel Tax Act.
(2) You are not entitled to the credit under section 41 - 5 of the Fuel Tax Act unless you meet a condition in subitem ( 3), (5), (6) or (7).
Entitlement to a full credit if you would have been entitled to an on - road or off - road credit
(3) You are not entitled to the credit under section 41 - 5 of the Fuel Tax Act unless you would have been entitled to an on - road credit in respect of the fuel, assuming:
(a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and
(b) that references in Part 3 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia".
(4) If subitem ( 3) applies to you, you are taken, for the purposes of section 43 - 10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.
Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43 - 10 of the Fuel Tax Act by the amount of the road user charge.
(5) You are entitled to the credit under section 41 - 5 of the Fuel Tax Act if you would have been entitled to an off - road credit in respect of the fuel, assuming:
(a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and
(b) that references in Part 4 of that Act to:
(i) "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia"; and
(ii) "off - road diesel fuel" were instead references to the fuel.
Entitlement to half a credit if you would not have been entitled to a credit
(6) You are entitled to the credit under section 41 - 5 of the Fuel Tax Act even if you do not meet a condition in subitem ( 3) or (5). However, subject to subitem ( 7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.
Note: You are entitled to a full credit under subitem ( 7) if you acquire, manufacture or import on - road alternative fuel between 1 July 2011 and 30 June 2012.
Entitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012
(7) You are entitled to the credit under section 41 - 5 of the Fuel Tax Act if:
(a) the fuel you acquire, manufacture or import is on - road alternative fuel; and
(b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).
Fuel tax adjustment provisions
(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.
Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.
Part 4 -- Fuel tax credits for vehicles of 4.5 tonnes
12 Fuel acquired, manufactured or imported on or after 1 July 2006
(1) This item applies if:
(a) you acquire, manufacture or import on - road diesel fuel on or after 1 July 2006; and
(b) you acquire, manufacture or import the fuel:
(i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or
(ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or
(iii) for use in such a vehicle in circumstances not covered by subparagraph ( i) or (ii) in which you would have been entitled to an on - road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and
(c) you acquired the vehicle before 1 July 2006.
(2) You are entitled to a credit under section 41 - 5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41 - 20 of that Act.
(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.
Part 4A -- Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008
12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008
(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:
(a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and
(b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and
(c) either of the following applies to you:
(i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;
(ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and
(d) you are:
(i) entitled to the credit under section 41 - 5 or 41 - 10 of the Fuel Tax Act (as affected by this Act); or
(ii) taken to be entitled to the credit under Part 4 of this Schedule; and
(e) either:
(i) if you account on a cash basis and you acquire the fuel--the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or
(ii) otherwise--the credit is attributable to the current tax period applying to you; and
(f) you have not previously received an early payment of the credit for the fuel; and
(g) you make a claim for the early payment in the approved form.
Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.
Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.
(2) The amount of the early payment is the amount of the credit to which you are entitled.
(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:
(a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:
(i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and
(ii) the adjustment is attributable to that tax period; or
(b) otherwise:
(i) you have an increasing fuel tax adjustment of the amount of the early payment; and
(ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.
Note: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.
Part 5 -- Alternative fuel energy grants arising under the Energy Grants Act
Division 1--Energy grants claimed under the Energy Grants Act
Product Grants and Benefits Administration Act 2000
13 After paragraph 15(2)(d)
Insert:
(da) if the claim is for payment of an energy grant in respect of an on - road credit for on - road alternative fuel--must be given to the Commissioner before the earlier of:
(i) 1 July 2011; and
(ii) the end of 3 years after the start of the claim period; and
14 Paragraph 15(2)(e)
Before "must be", insert "otherwise--".
15 After subsection 15(2)
Insert:
(2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003 , you are not entitled to an energy grant for an on - road credit for on - road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.
16 At the end of section 15
Add:
(4) In this section:
"decreasing fuel tax adjustment" has the meaning given by section 110 - 5 of the Fuel Tax Act 2006.
"net fuel amount" has the meaning given by section 110 - 5 of the Fuel Tax Act 2006.
"on-road alternative fuel" has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003 .
"on-road credit" means an on - road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003 .
Division 2--Energy grants claimed under the Fuel Tax Act
17 Grants claimed under the Fuel Tax Act
(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:
(a) you purchased or imported on - road alternative fuel before 1 July 2010; and
(b) you were entitled to an on - road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and
(c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000 .
(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.
(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.
(4) If you have a decreasing fuel tax adjustment under this item, then:
(a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on - road credit; and
(b) section 49 of the Energy Grants Act does not apply to the fuel.
Part 6 -- Amendments relating to the repeal of the Energy Grants Act on 1 July 2012
Product Grants and Benefits Administration Act 2000
18 Section 5 (definition of energy grants scheme fuel )
Repeal the definition.
19 Section 8 (table item 3)
Repeal the item.
20 Subsection 9(4)
Repeal the subsection.
21 Subsections 27(1A) and (1B)
Repeal the subsections.
22 Section 27A
Repeal the section.
Part 7 -- Repeal of Energy Grants Act on 1 July 2012
Energy Grants (Credits) Scheme Act 2003
23 The whole of the Act
Repeal the Act.
Part 8 -- Other amendments relating to the transitional period
Division 1AA--Amendments commencing on 1 July 2006
23A Subsection 65 - 10(1) (note)
Omit "item 9", substitute "items 9 and 12A".
23B Section 110 - 5 (at the end of the definition of increasing fuel tax adjustment )
Add "of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 ".
Division 1--Amendments commencing on 1 July 2007
Product Grants and Benefits Administration Act 2000
24 Section 5 (definition of energy grants scheme fuel )
Omit "on - road diesel fuel, on - road alternative fuel, or off - road diesel fuel,", substitute "on - road alternative fuel".
25 Paragraph 15(2)(db)
Repeal the paragraph.
26 Paragraph 15(2)(e)
Omit "otherwise--".
27 Subsections 15(2A) and (4)
Repeal the subsections.
28 Paragraph 16A(1)(a)
Omit "designated grant", substitute "cleaner fuel grant".
29 Paragraph 16A(1)(a)
Omit "grant fuel", substitute "cleaner fuel".
30 Paragraph 16A(1)(b)
Omit "designated grant", substitute "cleaner fuel grant".
31 Subsection 16A(2)
Omit "designated grant", substitute "cleaner fuel grant".
32 Subsection 16A(2)
Omit "grant fuel", substitute "cleaner fuel".
33 Subsection 16A(3)
Repeal the subsection.
34 Subparagraph 27A(b)(i)
Omit "energy grant scheme fuel", substitute "energy grants scheme fuel".
Note: The heading to section 27A is altered by omitting " energy grant scheme fuel " and substituting " energy grants scheme fuel ".
Division 1A--Amendments commencing on 1 July 2008
34A Subsection 65 - 10(1) (note)
Omit "items 9 and 12A", substitute "item 9".
34B Section 110 - 5 (definition of increasing fuel tax adjustment )
Omit "of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 ".
Division 2--Amendments commencing on 1 July 2010
35 Section 65 - 10 (note)
Omit "item 9", substitute "items 9 and 17".
36 Section 110 - 5 ( paragraph ( b) of the definition of decreasing fuel tax adjustment )
Omit "item 9", substitute "items 9 and 17".
Division 3--Amendments commencing on 1 July 2012
37 Subsection 41 - 5(1) (note 1)
Omit "of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 ".
38 Section 41 - 20 (note)
Repeal the note.
39 Paragraph 43 - 5(3)(b)
Repeal the paragraph.
Division 4--Amendments commencing on 1 July 2013
40 Section 65 - 10 (note)
Repeal the note, substitute:
Note: For another attribution rule for fuel tax adjustments, see subsection 46 - 5(4) (GST instalment taxpayers).
41 Section 110 - 5 (definition of decreasing fuel tax adjustment )
Repeal the definition, substitute:
"decreasing fuel tax adjustment" has the meaning given by section 44 - 5.
Product Grants and Benefits Administration Act 2000
42 Paragraph 15(2)(da)
Repeal the paragraph.
43 Paragraph 15(2)(e)
Omit "otherwise--".
44 Subsections 15(2A) and (4)
Repeal the subsections.