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.