ENERGY GRANTS (CLEANER FUELS) SCHEME REGULATIONS 2004

REGULATION 7B   GRANT AMOUNT - ULTRA LOW SULPHUR AUTOMOTIVE DIESEL  

7B(1)    
For subsection 8(1A) of the Act, the amount of grant to which a claimant is entitled for the quantity of ultra low sulphur automotive diesel to which a claim relates is:

(volume − returns) × grant rate − previous grant

where:

volume
means the volume, in litres, of the ultra low sulphur automotive diesel, worked out in accordance with subregulation 8(2) .

returns
means the volume, in litres, of ultra low sulphur automotive diesel returned to the claimant during the claim period:

(a) worked out in accordance with subregulation 8(2) ; and

(b) subject to subregulation (2) .

grant rate
means 1.0 cents per litre.

previous grant
:

(a) means the total amount of cleaner fuel grant worked out in relation to any ultra low sulphur automotive diesel, contained within the quantity of ultra low sulphur automotive diesel to which the claim relates, for which any provisional entitlements arose before the qualifying time under section 5 of the Act; but

(b) does not include any cleaner fuel grant worked out in relation to an amount of ultra low sulphur automotive diesel that is part of the ultra low sulphur automotive diesel mentioned in the definition of returns for any claim period.

Note 1:

If the ultra low sulphur automotive diesel contains a quantity of biodiesel, making it a biodiesel blend, the claimant may also be eligible for grant in relation to the quantity of biodiesel in the biodiesel blend: see regulation 7 .

Note 2:

A quantity of ultra low sulphur automotive diesel might contain some components of fuel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

7B(2)    
For the definition of returns in subregulation (1) :

(a) a quantity of ultra low sulphur automotive diesel returned to the claimant must satisfy the following conditions:

(i) the claimant must be provisionally entitled to a cleaner fuel grant under section 5 of the Act in relation to the ultra low sulphur automotive diesel;

(ii) the ultra low sulphur automotive diesel must have been returned to the claimant after the provisional entitlement arose;

(iii) as a consequence of the return of the ultra low sulphur automotive diesel, the claimant is entitled to:

(A) a refund of excise duty under paragraph 50(1)(v) of the Excise Regulations 1925 ; or

(B) a refund of customs duty under paragraph 126(1)(p) of the Customs Regulations 1926 ; and

(b) if ultra low sulphur automotive diesel is returned to the claimant mixed with other fuel, the volume is the volume of the component of the mixture that is ultra low sulphur automotive diesel.

7B(3)    
In this regulation:

claim period
, in relation to a grant, has the meaning given by section 12 of the Product Grants and Benefits Administration Act 2000 .