Goods and Services Tax Advice

GSTA TPP 055W

Goods and services tax: is a diesel fuel grant, or diesel fuel rebate consideration for a taxable supply?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 055 is withdrawn with effect from today.

1. GSTA TPP 055 explained that diesel fuel rebates and diesel fuel grants are not consideration for supplies and therefore cannot be consideration for taxable supplies. Applicants lodging an application for payment of diesel fuel rebates or grants were applying for the payment of an existing entitlement and the information contained in the application was not the purpose for which the payments were made. The application was the mechanism that enabled the payments to be made.

2. GSTA TPP 055 is withdrawn because it is not current. The system of grants and rebates was replaced by a single fuel tax credit system under Part 3-1 of the Fuel Tax Act 2006.

Commissioner of Taxation
25 June 2014

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You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft

References

ATO references:
NO 1-5E1IVFT

ISSN: 1833-0053
GSTA TPP 055W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 25 June 2014 Withdrawn