Product Grants and Benefit Ruling
Product grants and benefits: Energy grants: off-road credits for fishing operations
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FOI status:may be released
Notice of Withdrawal
- 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).
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 This Ruling continues to apply, in respect of the EGCS Act (repealed), to all taxpayers within the specified class who purchased or imported into Australia off-road diesel fuel for use in fishing operations as defined in Subdivision C of Division 3 of the EGCS Act (repealed) in the period the Act was in force; being 1 July 2003 up to and including 30 June 2012.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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