Diesel and Alternative Fuels Grants Advances Scheme Guidelines 2000
I, MARK JACKSON, Deputy Commissioner of Taxation, make these Guidelines under section 14B of the Diesel and Alternative Fuels Grants Scheme Act 1999.
Dated 26 June 2000
MARK JACKSON
Deputy Commissioner of Taxation
Contents
Page
1 Name of Guidelines
2 Commencement
3 Definitions
4 Purpose of Guidelines
5 Reasons for approving request
6 Entity
7 Request
8 Likely fuel use
1 Name of Guidelines
These Guidelines are the Diesel and Alternative Fuels Grants Advances Scheme Guidelines 2000.
2 Commencement
These Guidelines commence on gazettal.
3 Definitions
In these Guidelines:
Act means the Diesel and Alternative Fuels Grants Scheme Act 1999.
diesel fuel rebate claimant identification number means an identification number given to a person by the Australian Taxation Office for the purpose of an application by the person for diesel fuel rebate under section 164 of the Customs Act 1901 or section 78A of the Excise Act 1901.
electronic signature, of an entity, means the entity’s unique identification in an electronic form that is approved by the Commissioner.
4 Purpose of Guidelines
(1) These Guidelines are made for the purposes of subsection 14B (1) of the Act.
(2) Under subsection 14B (2) of the Act, the Commissioner must comply with these Guidelines in deciding whether to make advances under section 14A of the Act.
5 Reasons for approving request
(1) The Commissioner must approve a request by an entity for an advance if:
(a) the fuel to which the request relates is diesel fuel; and
(b) the entity complies with section 6; and
(c) the entity’s request complies with section 7; and
(d) section 8 does not apply; and
(e) the entity complies with the requirements of the Act.
(2) The Commissioner must not approve the request if any of the requirements in subsection (1) has not been complied with.
6 Entity
(1) When the entity requests the Commissioner to make the advance, the entity must:
(a) be registered under section 7 of the Act for entitlement to fuel grants in respect of a vehicle or vehicles; and
(b) be a person who purchases diesel fuel for use by him or her for a purpose for which diesel fuel rebate is payable under section 164 of the Customs Act 1901 or section 78A of the Excise Act 1901; and
(c) have a current diesel fuel rebate claimant identification number.
(2) The entity must not, at any time, have been disqualified under Part 5 of the Act from receiving a fuel grant.
7 Request
(1) The entity’s request must be in writing.
(2) The request must state:
(a) the amount of the advance that is requested; and
(b) that the diesel fuel in respect of which the advance is requested:
(i) has been purchased by the entity; and
(ii) has been received by the entity; and
(iii) will be used, in carrying on the entity’s enterprise, in operating a vehicle or vehicles on public roads in Australia.
(3) The request must be signed by the entity, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains the entity’s electronic signature.
8 Likely fuel use
The Commissioner must not make an advance to an entity if the Commissioner reasonably considers that the entity’s use of diesel fuel, worked out under section 10B of the Act, in the period 1 July 2000 to 30 June 2002 is likely to be more than 10 000 litres.
Overview
The Diesel and Alternative Fuels Grants Advances Scheme Guidelines 2000 were issued by MARK JACKSON, Deputy Commissioner of Taxation, under section 14B of the Diesel and Alternative Fuels Grants Scheme Act 1999. These guidelines aim to provide clarity and direction on the approval process for advances under the scheme, ensuring that entities meet specific criteria to qualify for financial assistance related to diesel fuel usage. The guidelines were enacted to streamline the application process and to clarify the eligibility requirements for entities seeking advances, thereby facilitating more efficient administration of the scheme.
The guidelines outline the necessary conditions that an entity must satisfy in order for a request for an advance to be approved. These conditions include the entity being registered for entitlement to fuel grants, having a current diesel fuel rebate claimant identification number, and ensuring that the diesel fuel will be used for operating vehicles on public roads in Australia. Additionally, the guidelines stipulate that the Commissioner must not approve a request if the entity's diesel fuel usage is likely to exceed 10,000 litres within the specified period. This ensures that the scheme targets those entities that genuinely need financial assistance and are using diesel fuel within the intended scope of the Act.
Scope and Application
The Diesel and Alternative Fuels Grants Advances Scheme Guidelines 2000 apply to entities seeking advances under the Diesel and Alternative Fuels Grants Scheme Act 1999. These Guidelines govern the process and criteria for approving requests for advances, particularly focusing on entities that purchase diesel fuel for use in operating vehicles on public roads in Australia. The Act applies to entities registered for entitlement to fuel grants, provided they have a current diesel fuel rebate claimant identification number and have not been disqualified from receiving fuel grants. The Commissioner must approve a request if the diesel fuel is intended for use in operating vehicles on public roads in Australia, the entity’s request complies with the specified conditions, and the entity has not been disqualified from receiving a fuel grant. The Guidelines also detail the requirements for the form and content of the request, including the need for it to be in writing and signed, or transmitted electronically with an approved electronic signature. The Commissioner has the discretion to withhold approval if the entity’s likely use of diesel fuel exceeds 10,000 litres in the specified period. These Guidelines, made under section 14B of the Act, commence on gazettal and are binding on the Commissioner in making decisions regarding advances.
Key Provisions
The Diesel and Alternative Fuels Grants Advances Scheme Guidelines 2000, issued under section 14B of the Diesel and Alternative Fuels Grants Scheme Act 1999, provide a framework for the Commissioner of Taxation to approve and make advances to entities for diesel fuel rebates. The Commissioner must comply with these Guidelines when deciding whether to grant an advance (section 14B(2)). The Guidelines require that an entity must be registered under section 7 of the Act, be a person purchasing diesel fuel for eligible purposes, and have a current diesel fuel rebate claimant identification number (section 6). The entity must also ensure that their request for an advance is in writing and specifies the amount requested and the intended use of the diesel fuel (section 7). Moreover, the entity must not have been disqualified from receiving a fuel grant under Part 5 of the Act (section 6).
The obligations imposed by these Guidelines are primarily on entities seeking an advance. These entities must ensure they are registered for fuel grants and have a valid diesel fuel rebate claimant identification number (section 6(a) and (c)). They must also submit a written request, detailing the amount of advance requested and confirming the intended use of the diesel fuel in their enterprise (section 7(1) and (2)). The entity must not have been disqualified from receiving a fuel grant under Part 5 of the Act (section 6(2)). Additionally, the Commissioner must not approve any request if the entity’s likely fuel use exceeds 10,000 litres between 1 July 2000 and 30 June 2002 (section 8).
Failing to comply with the requirements set out in these Guidelines can lead to the Commissioner refusing to approve a request for an advance. If an entity does not meet the criteria outlined in section 6, such as being unregistered or disqualified from receiving a fuel grant, their request will not be approved. Furthermore, if the entity’s likely fuel use exceeds the specified limit, the Commissioner must not make an advance (section 8). There are no explicit offences or penalties mentioned in the Guidelines themselves; however, any breach of the Act or non-compliance with the conditions set by the Commissioner could potentially lead to civil or criminal consequences under the relevant Acts.