Fuel Grant and Rebate Ruling

FGRR 2002/1W

Off-road scheme - application to mining operations

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FOI status:

Notice of Withdrawal

Fuel Grant and Rebate Ruling FGRR 2002/1 is withdrawn with effect from today. It continues to apply to claims made prior to 1 December 2003 under the Diesel Fuel Rebate (off-road) Scheme (the previous off-road scheme).

1. FGRR 2002/1 explains the application of the previous off-road scheme to mining operations. The legislative basis enabling payment of the diesel fuel rebate was contained in the Excise Act 1901 and the Customs Act 1901. The diesel fuel rebate provisions under these Acts were repealed on 1 July 2003. The rebates available under that scheme were replaced from 1 July 2003 with equivalent entitlements and payments under the Energy Grants (Credits) Scheme Act 2003 and the Product Grants and Benefits Administration Act 2000.

2. However, under transitional provisions contained in Schedule 3 (item 25) and Schedule 4 (item 18) of the Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003, the Excise Act 1901 and the Customs Act 1901 continued to apply, (on certain conditions) as if they had not been amended, up until 30 November 2003. The transitional provisions apply in relation to the purchase, before 1 July 2003, of diesel fuel for which a claim for a rebate under the previous off-road scheme was made between 1 July 2003 and 30 November 2003.

3. Entitlement to off-road credits for mining operations under the new legislation is dealt with in Product Grant and Benefit Ruling PGBR 2003/3 which issued on 10 December 2003. As claims under the previous off-road scheme can no longer be made, FGRR 2002/1 has no further application and is therefore withdrawn.

Commissioner of Taxation
18 August 2004

References

ATO references:
NO 2003/11684