Product Grants and Benefits Ruling
Product grants and benefits: Energy grants: off-road credits for agriculture
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FOI status:may be released
Notice of Withdrawal
- the meaning of each of the activities in the definition of 'agriculture' in Subdivision 3C of Part 2 of the EGCS Act (repealed)
- the application of those provisions in the meaning of 'agriculture' that require that an activity be 'solely' for a purpose
- the meaning of the expression 'gathering in of crops' in paragraph 22(1)(b)
- the effect of the exclusion in subsection 53(2) of diesel fuel purchased for use in propelling a road vehicle on a public road, including:
- the definition of 'road vehicle', and
- the definition of 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 This Ruling continues to apply, in respect of the EGCS Act (repealed), to all taxpayers within the specified class who purchased or imported into Australia off-road diesel fuel for use in agriculture as defined in Subdivision 3C of Part 3 of the EGCS Act (repealed) in the period the Act was in force; being 1 July 2003 up to and including 30 June 2012.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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