ATO Interpretative Decision
ATO ID 2006/182
Excise
Diesel Fuel Rebate Scheme:FOI status: may be released
This version is no longer current. Please follow this link to view the current version. |
-
This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
Status of this decision: This decision is applicable to eligible fuel purchased prior to 1 July 2003 and claimed under the Diesel Fuel Rebate Scheme or the Diesel and Alternative Fuels Grants Scheme up to 30 November 2003. These schemes have been replaced by the Energy Grants Credits Scheme from 1 July 2003.
CAUTION:
This is an edited and summarised record of a Tax Office decision. This record is not published as a form of advice. It is being made available for your inspection to meet FOI requirements, because it may be used by an officer in making another decision.
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
The topic and content of this ATO ID was removed on 8 August 2006 due to privacy concerns.
Date of decision: 20 July 2006 Business Line: Indirect Tax Date of publication: 28 July 2006ISSN: 1445-2782
| Date: | Version: | |
| You are here → | 20 July 2006 | Original statement |
| 24 October 2014 | Archived |