Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)
Schedule 3 Fuel credits arising from before 1 July 2006 and until 1 July 2012
Part 2 Energy grants arising before 1 July 2006
Division 1 Energy grants claimed under the Energy Grants Act
Product Grants and Benefits Administration Act 2000
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.