ATO Interpretative Decision
ATO ID 2003/285 (Withdrawn)
Excise
Diesel and Alternative Fuels Grants Scheme - Eligibility of Driver Training VehicleFOI status: may be released
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This ATO ID is withdrawn from the database because it contains a view in respect of the Diesel and Alternative Fuels Grants Scheme Act 1999 which was repealed with effect from 1 July 2003.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.
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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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 truck capable of carrying goods, but used solely as a driver training vehicle, a 'vehicle for transporting passengers or goods' as required by paragraph 10(1)(a) of the Diesel and Alternative Fuels Grants Scheme Act 1999? (DAFGS Act)
Decision
Yes. A truck capable of carrying goods, but used solely as a driver training vehicle, is a 'vehicle for transporting passengers or goods' as required by paragraph 10(1)(a) of the DAFGS Act.
Facts
An entity operates a truck driving school.
The trucks used in training activities use diesel fuel and have a gross vehicle mass (GVM) of 4.5 tonnes or more, but less than 20 tonnes and are capable of carrying goods.
The trucks are used solely for training purposes and are not used for the general transporting of passengers and goods.
Reasons for Decision
Section 10(1) of the DAFGS Act states that an entity is entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 4.5 tonnes or more but less than 20 tonnes, if the vehicle meets all the requirements of that section.
To meet the requirements of paragraph 10(1)(a) of the DAFGS Act, a vehicle has to be a vehicle for transporting passengers or goods.
There is no legislative requirement that the vehicle must be carrying passengers or goods in order to receive a grant.
Therefore trucks which are capable of carrying goods are not excluded by paragraph 10(1)(a) of the DAFGS Act, even though the trucks are not ordinarily used for that purpose.
Date of decision: 14 January 2003
Legislative References:
Diesel and Alternative Fuels Grants Scheme Act 1999
section 10
paragraph 10(1)(a)
Keywords
Diesel & alternative fuels grants scheme
Eligible vehicles
Gross vehicle mass
ISSN: 1445-2782
| Date: | Version: | |
| 14 January 2003 | Original statement | |
| You are here | 16 April 2010 | Archived |