ATO Interpretative Decision

ATO ID 2001/722 (Withdrawn)

Excise

Excise - Payments - Diesel and Alternative Fuels Grants Scheme - Approved form of Application for Registration
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This ATO ID is withdrawn from the database because it contains a view in respect of the Diesel and Alternative Fuels Grants Scheme Act 1999 which was repealed with effect from 1 July 2003.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 continues to be a precedential view in respect of registration for entitlement to a grant for fuel used during a grant period ending before 1 July 2003 and claimed before 1 December 2003.

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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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

For the purposes of subsection 7(1) of the Diesel and Alternative Fuels Grants Scheme Act 1999 (the Act) is an application for registration for the Diesel and Alternative Fuels Grants Scheme (the on road scheme) valid, in circumstances where the applicant has not provided information and details on the application for registration form, of the vehicles in which the subject diesel fuel will be used?

Decision

Subsection 7(1) of the Act provides for the application for registration to be in the approved form, which requires that the applicant must provide the required information, including details about the vehicles in which it is proposed to use the diesel fuel subject to the grant.

If the application is not in the approved form, the application is invalid and registration cannot be effected.

Facts

In order to register for a grant in relation to the on road scheme, the applicant is required to lodge an 'Application to Register for the Diesel and Alternative Fuels Grants Scheme' (ATO Form No NAT3097-3-2000). The Form requires the applicant to complete certain details in relation to each vehicle in respect of the use of which the grant will be payable. It is stated on the Form:

'Note: You must provide full details for at least one vehicle in order to be registered for this scheme.'

Where an applicant does not provide any vehicle details on the registration form the application for registration will be refused.

Reasons for Decision

The on road scheme provides for a grant to businesses and other entities for the on road use of diesel and alternative fuels in vehicles that have a gross vehicle mass of 4.5 tonnes or more, and are registered for use on public roads.

Subsection 7(1) of the Act describes the requirements relating to registration for entitlement to fuel grants, including a requirement that the application be in the approved form and contain such information relating to the vehicle as is specified.

The term 'approved form' is defined in section 56 of the Act. The approved form in relation to registration for fuel grants entitlements is ATO Form No NAT3097-3-2000.

Diesel and Alternative Fuels Grants Scheme Regulations 2000 (the Regulations) subregulation 5(1), states the specified information in relation to the vehicle, to be supplied in order to satisfy the requirements of paragraph 7(1)(b) of the Act. This includes information relating to GVM and that the vehicle is registered for use on public roads.

If an applicant does not provide any vehicle information or details on the Form, the application will not be in the 'approved form' required by the Act and Regulations and therefore is not validly made.

Date of decision: 17 October 2001

Legislative References:
Diesel and Alternative Fuels Grants Scheme Act 1999
subsection 7(1)
section 56

Diesel and Alternative Fuels Grants Scheme Regulations 2000
regulation 5

Keywords
Excise
DAFGS alternative fuels
DAFGS registration
Eligible vehicles
DAFGS entitlements
DAFGS claims
Excise payments

Business Line: Excise

Date of publication: 30 November 2001

ISSN: 1445-2782

history

	Date:	Version:
	17 October 2001	Original statement
You are here	23 April 2010	Archived

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