Product Grant and Benefit Ruling

PGBR 2005/2W

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

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be released

Notice of Withdrawal

Product Grants and Benefits Ruling PGBR 2005/2 is withdrawn with effect from today.

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the off-road credit entitlements for mining operations under the Energy Grants (Credits) Scheme Act 2003 (EGCS Act) (repealed).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

the meaning of each of the activities in the definition of 'mining operations' in Subdivision B of Division 3 of Part 2 of the EGCS Act (repealed)
the interpretation of the phrase 'in mining operations'
the exclusion of certain substances from the definition of 'minerals' in section 20
the interpretation of the 'solely' requirement in the definition of 'mining operations'
the meaning of 'at the place' where a mining operation is carried on, and
the effect of the exclusion in subsection 53(2) of diesel fuel purchased for the purpose of propelling any vehicle on a public road.

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 This Ruling is withdrawn and ceased to have effect on 1 July 2012, the date of repeal of the EGCS Act (repealed).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 This Ruling continues to apply, in respect of the EGCS Act (repealed), to all taxpayers within the specified class who purchased or imported into Australia off-road diesel fuel for use in mining operations as defined in Subdivision B of Division 3 of Part 2 of the EGCS Act (repealed) in the period the Act was in force; being 1 July 2003 up to and including 30 June 2012.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


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).


ATO references:
NO 1-5RTYQ11

PGBR 2005/2W history
  Date: Version: Change:
  17 August 2005 Original ruling  
  11 January 2006 Consolidated ruling Addendum
  19 October 2011 Consolidated ruling Addendum
You are here 19 November 2014 Withdrawn