ATO Interpretative Decision

ATO ID 2003/434 (Withdrawn)

Excise

Diesel Fuel Rebate Scheme: Marine Transport - registration documents
FOI status: may be released

This ATO ID is withdrawn from the database because it contains a view in respect of the diesel fuel rebate provisions of the Excise Act 1901 and or the Customs Act 1901 that were repealed with effect from 1 July 2003.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 decisions for fuel purchased before 1 July 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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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

Is a client who is otherwise entitled to a diesel fuel rebate for marine transport under section 78A(1) of the Excise Act 1901, still entitled to a rebate where they are unable to provide documents specified in the registration form?

Decision

Yes. A client who is otherwise entitled to a diesel fuel rebate for marine transport under section 78A(1) of the Excise Act is still entitled to a rebate where they are unable to provide documents specified in the registration form.

Facts

A client purchases diesel fuel for use in marine transport in the course of carrying on their enterprise.

The client has none of the documents specified in Question 8 of Part A Registration and initial application form for the marine transport category of diesel fuel rebate, namely:

(a): copy of the commercial vessel licence, registration or certificate of survey;
(b): copy of lease, contract or charter agreement; or
(c): copy of the published schedule of vessel services.

Reasons for Decision

Under subsection 78A(1) of the Excise Act, a diesel fuel rebate is payable subject to such restrictions and conditions as are prescribed. Subsection 78A(1) requires in part that an application for diesel fuel rebate must include certain records if a Regulation has been made under subsection 78A(1) of that Act requiring certain records to be provided in order for a rebate to be payable.

Regulation 57B of the Excise Regulations 1925 details the records to be given with an application for diesel fuel rebate. Subregulation 57B(1) states that diesel fuel rebate is not payable unless the applicant for rebate gives the records prescribed by the regulation.

The regulation does not require any specific records to be given for marine transport. Accordingly there is no legislative basis to deny the payment of rebate where the documents requested in Question 8 of Part A of the diesel fuel rebate form are not provided.

However, while there is no legislative requirement to provide the records specified in question 8 of the application form for marine transport, a claimant must be able to provide sufficient records to evidence their purchase of diesel fuel and their ultimate use of that fuel.

Date of decision: 17 April 2003

Legislative References:
Excise Act 1901
subsection 78A(1)
subsection 78A(1A)

Customs Act 1901
subsection 164(7)

Excise Regulations 1925
regulation 57B
subregulation 57B(1)

Keywords
DFRS marine
DFRS record keeping
Diesel fuel rebate scheme
Excise
Excise payments

Business Line: Excise

Date of publication: 6 June 2003

ISSN: 1445-2782

history

	Date:	Version:
	17 April 2003	Original statement
You are here	8 January 2010	Archived

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