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ATO Interpretative Decision

ATO ID 2002/854 (Withdrawn)

Excise

Excise - Payments - Diesel and Alternative Fuels Grants Scheme - eligibility of refrigerated trailers
FOI status: may be released
  • This ATO ID is withdrawn from the database because it contains a view in respect of the Diesel and Alternative Fuels Grants Scheme Act 1999 which was repealed with effect from 1 July 2003. Despite its withdrawal from the database, this ATO ID.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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.

Issue

Is a refrigerated trailer a vehicle for the purposes of an on-road grant under section 9 of the Diesel and Alternative Fuels Grants Scheme Act 1999 (the Act)?

Decision

Yes, a refrigerated trailer is considered to be a vehicle for the purposes of an on-road grant under section 9 of the Act?

Facts

A refrigerated trailer is a semi-trailer, registered for use on a public road in Australia.

It uses its own diesel fuel, or one of the specified alternative fuels, to power a refrigeration unit.

It does not draw any fuel from the prime mover that tows it, and is capable of operating when not attached to the prime mover, or when the prime mover is not operating.

Reasons for Decision

Section 9 of the Act states in part:

'(1) You are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 20 tonnes or more if you purchased the diesel fuel or alternative fuel, or imported it into Australia.'

A refrigerated trailer is within the ordinary meaning of the word 'vehicle', which is a means of transport in which something is conveyed or carried. Even though the refrigerated trailer is not self-propelled, it has a separate motor and a separate fuel tank for its refrigeration unit. The Act does not restrict the payment of a fuel grant to fuel used in motor vehicles only.

Date of decision:  16 August 2002

Legislative References:
Diesel and Alternative Fuels Grants Scheme Act 1999
   subsection 9(1)

Keywords
Diesel & alternative fuels grants scheme
Eligible vehicles
Refrigerated trailers

Business Line:  Excise

Date of publication:  23 August 2002

ISSN: 1445-2782

history
  Date: Version:
  16 August 2002 Original statement
You are here 16 April 2010 Archived

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