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Environment Forest Ecosystems Forest Industries Forest Management Forest Products Greenhouse Gases NAFI Submissions Policy and Politics Renewable Energy Sustainability |
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Diesel Fuel Rebate and On-Road Grant Scheme Changes from 1 July 2003From 1 July 2003, the Diesel Fuel Rebate Scheme and the on-road, Diesel and Alternative Fuels Grants Scheme will be replaced by the Energy Grants (Credit) Scheme. Although the legislation for the new scheme is yet to pass through the Parliament, the Australian Taxation Office is providing on information on the likely operational procedures for claiming the rebates.Information on the changes to the fuel rebate and grants schemes can be found at www.ato.gov.au/content.asp?doc=/content/Businesses/32445.htm. Essentially, those entitled to an off-road rebate or on-road grant will be eligible for the same rebates under the Energy Grants (Credit) Scheme. For those already registered, there is no need to register for the new scheme – claimants will be automatically registered once the Energy Grants (Credit) Scheme is in place. New claimants can only register for the Energy Grants (Credit) Scheme once the legislation has been passed through the Parliament. An important component of the new scheme is that there is a prospective claiming option for on-road claimants. In the past, only off-road users of diesel could claim the diesel fuel rebate at the time the fuel was purchased. Under the Energy Grants (Credit) Scheme, on-road claimants will also be able to claim the on-road grant at the time of fuel purchase. It is anticipated that the Australian Taxation Office will be preparing a public ruling that sets out the entitlements for an energy grant when the new scheme has been introduced. This public ruling should help to define what are private and public roads, and therefore, whether the full or part grant applies to diesel consumption. The Energy Grants (Credit) Scheme will be administered under the Product Grants and Benefits Act 2000, rather than the Customs and Excise Acts. |
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