Energy Grants (Credits) Scheme Act 2003 (Repealed)
Note:
The credits concerned relate predominantly to on-road activities although in some cases arise for off-road activities
SECTION 45 (Repealed by 73 of 2006) Vehicles of 4.5 tonnes or more, but less than 20 tonnes - transporting passengers or goods solely for primary producers (1)You are entitled to an on-road credit if:
(a) you carry passengers or goods on behalf of a person who carries on a primary production business; and
(b) you purchase, or import into Australia, on-road diesel fuel, or on-road alternative fuel, for:
(i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or
(ii) incidental use in relation to such a vehicle.
(2)
However, you are only entitled to the on-road credit to the extent that the proposed use of the on-road diesel fuel or on-road alternative fuel is, in carrying on your enterprise:
(a) in operating the vehicle on a road in Australia where:
(i) the only passengers or goods being carried are being carried on behalf of one or more persons who carries on a primary production business; and
(ii) if the passengers or goods had been carried by the person who carries on a primary production business, or by each of those persons, subsection 44(2) would have covered the operation of the vehicle; or
(b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).
(3) Subcontractors
For the purposes of this section, you are taken to carry passengers or goods on behalf of a person if you carry the passengers or goods as a subcontractor of a person contracted by the person to carry the passengers or goods.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
