Product Grants and Benefit Ruling

PGBR 2004/1W

Product grants and benefits: Energy grants: off-road credits for fishing operations

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FOI status:

may be released

Notice of Withdrawal

Product Grants and Benefits Ruling PGBR 2004/1 is withdrawn with effect from today.

1. This Ruling explains the off-road credit entitlements for fishing operations under the Energy Grants (Credits) Scheme Act 2003 (EGCS Act) (repealed). In particular, the Ruling explains:

the definition of 'fish' in subsection 34(2)
'farming of fish' in paragraph 34(1)(b)
'construction of ponds, tanks or other structures to contain fish' in paragraph 34(1)(c)
'pearling operations' in paragraph 34(1)(e), and
the operation of the exclusions contained in paragraphs 34(1)(h) and 34(1)(i).

2. This Ruling is withdrawn and ceased to have effect on 1 July 2012, the date of repeal of the EGCS Act (repealed).

3. This Ruling continues to apply, in respect of the EGCS Act (repealed), to all taxpayers within the specified class who purchased or imported into Australia off-road diesel fuel for use in fishing operations as defined in Subdivision C of Division 3 of the EGCS Act (repealed) in the period the Act was in force; being 1 July 2003 up to and including 30 June 2012.

Commissioner of Taxation
19 November 2014


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PGBR 2004/1W history
  Date: Version: Change:
  16 June 2004 Original ruling  
You are here 19 November 2014 Withdrawn