Product Grant and Benefit Ruling
Product grants and benefits: Energy grants: off-road credits for mining operations
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FOI status:may be released
Notice of Withdrawal
- 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of the activities in the definition of 'mining operations' in Subdivision B of Division 3 of Part 2 of the EGCS Act (repealed)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.
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 This Ruling continues to apply, in respect of the EGCS Act (repealed), to all taxpayers within the specified class who purchased or imported into Australia off-road diesel fuel for use in mining operations as defined in Subdivision B of Division 3 of Part 2 of the EGCS Act (repealed) in the period the Act was in force; being 1 July 2003 up to and including 30 June 2012.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
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