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This scheme pays grants to taxpayers for diesel or 'like' fuels used in certain off-road activities and for the on-road use of fuel (including certain alternative fuels) in eligible activities by businesses. In 2005-06 we had approximately 217,000 claimants and received around 465,000 claims.
Our compliance work around the energy grants credits scheme highlighted that there are specific high-risk groups, despite an overall high level of compliance with scheme claims. To identify and amend incorrect payments for the energy grants credits scheme and fuel sales grants scheme, we undertook 34,524 pre-payment and 538 post-payment activities. This raised $258.2 million in pre-payment adjustments and $44.0 million in post-payment liabilities, including penalties and interest, and seven taxpayers were referred to the Commonwealth Director of Public Prosecutions for prosecution action.
Fuel sales grants scheme
This scheme was introduced in July 2000 so that fuel retailers in non-metropolitan areas could pass on a reduction of one, two or three cents per litre at the fuel pump. This scheme closed on 30 June 2006. In 2005-06 we had approximately 4,550 claimants and received around 22,300 claims. During the period leading up to the scheme closure and the introduction of fuel tax credits, we monitored all new claimants to ensure there was no attempt to take advantage of the closing down of the scheme.
Cleaner fuels grants scheme
This scheme pays grants to licensed excise manufacturers, holders of storage licences and importers of eligible cleaner fuels. The Department of the Environment and Heritage maintains and develops policy, while we administer the scheme. In 2005-06 we had 35 claimants registered for the scheme, and 228 claims were lodged.
Sections within 3.7 Output 1.1.4 - Compliance assurance and support for transfers and regulation of superannuation funds' compliance with retirement income standards.
Last Modified: Wednesday, 18 October 2006