PRODUCT GRANTS AND BENEFITS ADMINISTRATION REGULATIONS 2000 (REPEALED)
(Repealed by SLI No 39 of 2015)
Reg 4AA repealed by SLI No 39 of 2015, reg 4 and Sch 1 item 37, effective 1 July 2015. Reg 4AA formerly read:
agricultural activity
agriculture
fish
fishing operations
forestry
mining operations
off-road diesel fuel
on-road alternative fuel
on-road diesel fuel
processing
residential premises
sale of retail goods or services
State or Territory authority
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:
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
has the same meaning as in the
Energy Grants (Credits) Scheme Act 2003
.
does not include the retail sale of electricity.
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.
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