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

Energy Grants (Credits) Scheme Act 2003

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).