ATO Interpretative Decision

ATO ID 2004/331 (Withdrawn)

Excise

• This ATO ID is withdrawn from the database because it contains a view in respect of the Diesel and Alternative Fuels Grants Scheme Act 1999 which was repealed with effect from 1 July 2003.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.

Issue

Is a vehicle an emergency vehicle as defined in section 5 of the Diesel and Alternative Fuels Grants Scheme Act 2000 (DAFGSA) if it is fitted with emergency services equipment, operated by a private 'for-profit' company, has external markings that identify the vehicle as a firefighting vehicle and is used to provide firefighting and fire prevention services under contract to a government authority?

Decision

Yes. A vehicle is an emergency vehicle as defined in section 5 of the DAFGSA if it is fitted with emergency services equipment, operated by a private 'for-profit' company, has external markings that identify the vehicle as a firefighting vehicle and is used to provide firefighting and fire prevention services under contract to a government authority.

Facts

An entity is contracted by a government authority to assist in wildfire suppression activities which include undertaking firebreak maintenance, implementing firebreaks and other bushfire control measures during wildfires.

The entity is neither an ambulance service nor a police force.

Plant and equipment used in the wildfire suppression activities includes vehicles registered for use on public roads with a gross vehicle mass of 4.5 tonnes or more.

These vehicles are permanently equipped with flashing warning lights; equipment for fighting fires and external signage identifying the vehicle as a firefighting vehicle.

The vehicles are not designed or permanently fitted out for search and rescue operations.

Reasons for Decision

Subsection 10AD(1) of the DAFGSA states that (subject to certain conditions) a person is entitled to a fuel grant for diesel or alternative fuel that is purchased or imported into Australia for use in an emergency vehicle that has a gross vehicle mass of 4.5 tonnes or more.

Section 5 of the DAFGSA defines the term 'emergency vehicle' to mean a vehicle that is specified in the regulations to be an emergency vehicle, or that is in a class of vehicles that are specified in the regulations to be emergency vehicles.

Regulation 3B of the Diesel and Alternative Fuels Grants Scheme Regulations (2000) (the Regulations) states that for the purposes of section 5 of the DAFGSA, 'emergency vehicles' include the following:

(a)

a vehicle that is:

(i)

operated by an ambulance service; and

(ii)

fitted with a siren and a flashing warning light;

(b)

a vehicle that:

(i)

is operated by a firefighting service; and

(ii)

is designed, permanently fitted out and equipped for the purposes of preventing and fighting fires; and

(iii)

has external markings that identify the vehicle as a firefighting vehicle;

(c)

a vehicle that is:

(i)

operated by a police force or service; and

(ii)

fitted with a siren and a flashing warning light;

(d)

a vehicle that:

(i)

is designed and permanently fitted out for the purposes of emergency response or search and rescue operations; and

(ii)

has external markings that identify it as such a vehicle;

(e)

a vehicle, other than a vehicle mentioned in paragraph (a), (b), (c) or (d), that is:

(i)

operated by the Commonwealth or a State or Territory, or by a Commonwealth, State or Territory authority, for a purpose similar to a purpose indicated in any of those paragraphs; and

(ii)

identified as such a vehicle by a siren, flashing warning light, appropriate markings, or similar means.

Paragraphs 3B(a), 3B(c) and 3B(d) of the Regulations are not applicable. The vehicle is not used by an ambulance service, operated by a police force or service, or designed for search and rescue operations.

Paragraph 3B(e) of the Regulations is also not applicable. While the vehicle is being used to provide firefighting services on behalf of a Commonwealth, State or Territory authority, the vehicle is not operated by a Commonwealth, State or Territory authority.

Accordingly, the vehicle will qualify as an emergency vehicle if it meets the requirements of paragraph 3B(b) of the Regulations. The key requirements stated in paragraph 3B(b) are that the vehicle:

•

is operated by a firefighting service; and

•

is designed, permanently fitted out and equipped for the purposes of preventing and fighting fires; and

•

has external markings that identify the vehicle as a firefighting vehicle

The vehicle clearly satisfies the second and third requirements. Therefore, the vehicle will be an emergency vehicle if the entity that operates the vehicle can be properly classified as a firefighting service.

Importantly, there is no express requirement in the regulation that the firefighting service be a non-profit body. If this were the case, only organisations such as the Country Fire Service would be eligible.

In the absence of such a requirement, the term firefighting service can be interpreted as meaning an organisation that provides firefighting services. In this instance, the entity is providing firefighting services - albeit under contract to a government department. Therefore the entity is a firefighting service for the purposes of the on-road scheme.

As all the requirements of regulation 3B, paragraph (b) of the Regulations are satisfied, the vehicle is an emergency vehicle as defined in section 5 of the DAFGSA.

Legislative References:
Diesel and Alternative Fuels Grants Scheme Act 1999
   section 5
   subsection 10AD(1)

Keywords
Diesel and alternative fuels grants scheme
Eligible Vehicles

Business Line:  Excise

Date of publication:  8 April 2004

ISSN: 1445-2782