The energy grants credits scheme (EGCS) operated from 1 July 2003 to 30 June 2006 for diesel users.
On 1 July 2006, the EGCS closed for diesel fuel and was substantially replaced by fuel tax credits. The 12 month sunset period under EGCS for claiming diesel fuel purchased before 1 July 2006 ended on 1 July 2007. You can no longer register or claim for diesel fuel under the EGCS.
You can still claim for alternative fuel under the EGCS for road transport providing eligibility criteria are met.
If you still have outstanding entitlements under EGCS for on-road and/or off-road diesel fuel purchased prior to 1 July 2006, you can claim the amount up to 30 June 2009 as an adjustment on your BAS. To claim your outstanding EGCS entitlements, you need to be registered for goods and services tax (GST) and fuel tax credits.
For more information on fuel tax credits you can refer to:
Excise
Australian Taxation Office
PO Box 3001
Penrith NSW
Energy grants credits scheme - off road credits
This information is an edited extract from the original EGCS guide and is for historical reference only. If you have any doubt about your eligibility, phone us on 13 28 66 for advice.
Eligible off road fuels
Eligible off road fuels were:
diesel
a blend of biodiesel and diesel that consists mainly of diesel
like fuels which include:
heavy fuel oil
light fuel oil
all fuels that attract the same rate of duty as diesel (except gasoline, coal tar and coke oven distillates), and
specified diesel.
Activities that were previously eligible to an off-road credit under the EGCS
The following eligible activities were previously entitled to an off road credit under EGCS:
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