PRODUCT GRANTS AND BENEFITS ADMINISTRATION REGULATIONS 2000 (REPEALED)

Definition of "eligible location" repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 36(a), effective 1 July 2015. The definition formerly read:

eligible location
has the meaning given by subsection 4(1) of the Fuel Sales Grants Act 2000.

Definition of "fuel" repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 36(b), effective 1 July 2015. The definition formerly read:

fuel
has the meaning given by subsection 4(1) of the Fuel Sales Grants Act 2000.

Definition of "fuel retailer" repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 36(c), effective 1 July 2015. The definition formerly read:

fuel retailer
has the meaning given by regulation 4.

Reg 4 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 4 formerly read:

REGULATION 4 MEANING OF FUEL RETAILER  
4(1)
A fuel retailer is an entity that:

(a) operates, as a franchisee, a retail fuel outlet selling fuel in an eligible location to the public; or

(b) owns and operates a retail fuel outlet selling to the public, in an eligible location, fuel that the entity owns; or

(c) owns fuel that the entity consigns by the entity to a retail fuel outlet that sells the fuel to the public in an eligible location; or

(d) makes retail sales, in an eligible location, of bulk or drummed fuel that the entity owns.
4(2)
However, an end user of fuel is not a fuel retailer only because the end user:

(a) buys the fuel from a fuel retailer; and

(b) sells some of the fuel in an eligible location to:

(i) an employee of the end user; or

(ii) an agent of the end user; or

(iii) an entity that is otherwise related to the end user.

Reg 4A repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 4A formerly read:

REGULATION 4A APPLICATION FOR REGISTRATION FOR ENTITLEMENT TO PRODUCT STEWARDSHIP (OIL) BENEFITS (ACT s 9)  
4A
For subsection 9(1) of the Act, an application for registration for entitlement to the product stewardship (oil) benefits must include:

(a) the applicant's name, business address, postal address, telephone number and fax number (if any); and

(b) the applicant's ABN; and

(c) the applicant's licence number under section 34 of the Excise Act 1901.

Reg 4A inserted by SR No 298 of 2000, reg 3 and Sch 1 item 1, effective 1 November 2000.

Reg 4AA repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 4AA formerly read:

REGULATION 4AA PRESCRIBED CONDITIONS - REGISTRATION FOR ENERGY GRANTS (ACT S 9)  
4AA(1)
For paragraph 9(2)(b) of the Act, it is a prescribed condition that an applicant for registration for entitlement to an energy grant, on the request of a taxation officer doing duty in relation to the energy grant, gives the officer:

(a) for mining operations - the following records:

(i) if the applicant holds a lease or permit for mining - the lease or permit;

(ii) if the applicant conducts mining operations, beneficiation or recovery of salt - a description (for example, a flowchart) of the processes and plant (where appropriate) for which off-road diesel fuel is used; and

(b) for generation of electricity at residential premises - the following records:

(i) if the premises are on land - a document made by a person other than the applicant showing the address of the premises;

(ii) if the premises are on a vessel - a document made by a person other than the applicant showing the applicant's entitlement to use the vessel; and

(c) for generation of electricity for retail or hospitality purposes:

(i) a certified copy of any permits or licences relating to the use of the premises for retail or hospitality purposes; or

(ii) evidence of the sale of retail goods or services from the premises; or

(iii) evidence of the provision of hospitality services from the premises; and

(d) for a hospital or nursing home or any other institution providing medical or nursing care, or a home for aged persons - a certified copy of a licence, permit or similar document:

(i) issued by the Commonwealth, a State, or a Territory permitting the operation of the institution or home; and

(ii) showing the date of the issue and expiry of the document; and

(e) for off-road diesel fuel purchased for use in agriculture - the following records:

(i) if produce has been produced for sale:

(A) the licence, quota, production allocation or other regulatory permission that relates to the agricultural activity; and

(B) independent production records, invoices, forward contracts or other records relating to the carrying on of the agricultural activity;

(ii) if produce has not been produced for sale - documents that show that work has commenced to prepare, for commercial operation, the property where the fuel is intended to be used; and

(f) for off-road diesel fuel purchased for use in fishing operations - the following records:

(i) if, under a law of the Commonwealth, a State or a Territory, a licence or permit is required to engage in the operations - a certified copy of the licence or permit issued to the applicant;

(ii) for a vessel used in the operations:

(A) an agreement in writing (if any) for the use, lease or charter of the vessel, or a letter from the owner of the vessel, confirming the arrangements for the use, lease or charter of the vessel or proof of the owner's ownership of the vessel; and

(B) if the vessel is required to be licensed - the licence for the vessel;

(iii) for the construction of ponds, tanks or other structures for fish farming - documents that show that work has commenced to prepare, for commercial operation, the property for fish farming; and

(g) for off-road diesel fuel purchased for use in forestry - the following records:

(i) for planting, tending, thinning or felling activities - a document showing performance of an eligible forestry activity (for example, a certified copy of the licence or permit relating to the carrying on of the activity);

(ii) for milling or processing activities - a description (for example, a flowchart) of the processes and plant (where appropriate) for which off-road diesel fuel is used;

(iii) for transportation operations - the log cartage documents; and

(h) for off-road diesel fuel purchased for use in rail transport - the following records:

(i) proof of ownership or lease of locomotives or rolling stock;

(ii) a description of processes and equipment using off-road diesel fuel; and

(i) for off-road diesel fuel purchased for use in marine transport - the following records:

(i) a copy of the commercial vessel licence, registration or survey certificate;

(ii) a copy of a lease, contract or charter agreement in relation to the vessel;

(iii) if a published schedule is required for the vessel's services - a copy of the schedule; and

(j) for on-road diesel fuel and on-road alternative fuel, evidence that the claimant's vehicle is registered for use on a public road.
4AA(2)
In this regulation:

agricultural activity
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

agriculture
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

fish
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

fishing operations
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

forestry
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

mining operations
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

off-road diesel fuel
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

on-road alternative fuel
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

on-road diesel fuel
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

processing
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

residential premises
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

sale of retail goods or services
does not include the retail sale of electricity.

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.

use
of off-road diesel fuel does not include the sale or other disposal of the off-road diesel fuel or loss of the off-road diesel fuel.

use in marine transport
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

use in rail transport
has the same meaning as in the Energy Grants (Credits) Scheme Act 2003.

Reg 4AA inserted by SR No 181 of 2003, reg 3 and Sch 1 item 1, effective 1 July 2003.

Reg 4AB repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 4AB formerly read:

SECTION 4AB HOW TO COMPLY WITH REGULATION 4AA  
4AB(1)
An applicant complies with the requirement under regulation 4AA to give a taxation officer doing duty in relation to the energy grant a record if the applicant gives the officer:

(a) the document constituting the record; or

(b) if the document is not a public document within the meaning of the Evidence Act 1995 - a copy of the record certified to be a true copy of the record by a person before whom a statutory declaration may be made under the Statutory Declatations Act 1959.
4AB(2)
A document mentioned in subregulation (1) that is given to a taxation officer doing duty in relation to an energy grant is taken to be validly given for any subsequent application for registration for entitlement to an energy grant if the information in the document remains correct.

Reg 4AB inserted by SR No 181 of 2003, reg 3 and Sch 1 item 1, effective 1 July 2003.

Reg 4B inserted by SR No 298 of 2000, reg 3 and Sch 1 item 2, effective 1 November 2000.

Reg 5 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 5 formerly read:

REGULATION 5 PRESCRIBED CONDITIONS - REGISTRATION FOR FUEL SALES GRANTS (ACT S 9)  
5
For subsection 9(3) of the Act, the following conditions are prescribed in relation to an application for registration for entitlement to a fuel sales grant:

(a) the applicant must be a fuel retailer;

(b) the applicant must intend to sell fuel that the applicant owns in eligible locations to end users after 30 June 2000.

(c) the applicant must intend to claim a fuel grant in respect of the fuel sold by the applicant.

Reg 6 repealed by SR No 181 of 2003, reg 3 and Sch 1 item 2, effective 1 July 2003. Reg 6 formerly read:

Reg 7 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 7 formerly read:

REGULATION 7 SCALE OF EXPENSES - ATTENDANCE BEFORE COMMISSIONER (ACT S 42)  
7
For subsection 42(3) of the Act, the scale of expenses in Schedule 2 to the Taxation Administration Regulations 1976 is prescribed.

Reg 8 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 8 formerly read:

REGULATION 8 FORM OF IDENTITY CARDS - ACCESS TO PREMISES (ACT S 49)  
8
For subsection 49(2) of the Act, the form of identity card set out in Schedule 1 is prescribed.

Sch 1 repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 38, effective 1 July 2015. Sch 1 formerly read:

SCHEDULE 1 - FORM OF IDENTITY CARDS

(regulation 8)

Commonwealth of Australia

Product Grants and Benefits Administration Act 2000

Identification of authorised officer
I, [the Commissioner of Taxation,][*] Omit if inapplicable. /[a delegate of the Commissioner of Taxation][*] Omit if inapplicable. hereby certify that
[insert full name of authorised officer]
an officer of the Australian Taxation Office whose photograph appears opposite, and signature appears below, is an authorised officer for the purposes of section 48 of the Product Grants and Benefits Administration Act 2000:
(insert signature of authorised officer)
.
Authorised officer
Dated
	.
	[Delegate of the][*] Omit if inapplicable. Commissioner of Taxation
	Dated.
The authorisation of the officer identified above ceases on (insert date)