ATO Interpretative Decision

ATO ID 2003/818 (Withdrawn)

Excise

Energy Grants (Credits) Scheme: On-road entitlements - eligibility of refrigerated trailers
FOI status: may be released

This ATO ID is withdrawn from 1 July 2012, the date the Energy Grants (Credits) Scheme Act 2003 was repealed.
Despite its withdrawal, this ATO ID continues to be a precedential ATO view in respect of the period the Act was in force, 1 July 2003 up to and including 30 June 2012.

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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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 refrigerated trailer that has been registered for use on public roads a 'registered vehicle' for the purposes of eligibility for an on-road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003?

Decision

Yes. A refrigerated trailer that has been registered for use on public roads is a 'registered vehicle' for the purposes of eligibility for an on-road credit under Part 3 of the EGCSA.

Facts

The refrigerated trailer is a semi-trailer, registered for use on a public road in Australia.

It uses its own diesel fuel, or one of the specified alternative fuels, to power a refrigeration unit.

It does not draw any fuel from the prime mover that tows it, and is capable of operating when not attached to the prime mover, or when the prime mover is not operating.

Reasons for Decision

The definition of the term 'registered vehicle' appears in section 4 of the EGCSA which states:

Registered vehicle means a vehicle that is registered for use on public roads

The Macquarie Dictionary, 2001, 3rd edn, The Macquarie Library Pty Ltd, NSW relevantly defines 'vehicle' as 'any receptacle, or means of transport, in which something is carried or conveyed, or travels'.

A refrigerated trailer is a receptacle for perishable goods for the purpose of transporting those goods and is within the ordinary meaning of the word 'vehicle'.

A refrigerated trailer can be registered for use on public roads.

Accordingly, a refrigerated trailer that has been registered for use on public roads is a 'registered vehicle' for the purposes of Part 3 of the EGCSA.

Date of decision: 29 August 2003

Legislative References:
Energy Grants (Credits) Scheme Act 2003
section 4
Part 3

Other References:
The Macquarie Dictionary, 2001, 3rd edn, The Macquarie Library Pty Ltd, NSW

Keywords
EGCS on-road
EGCS registered vehicle

Business Line: Indirect Tax

Date of publication: 12 September 2003

ISSN: 1445-2782

history

	Date:	Version:
	29 August 2003	Original statement
You are here	1 July 2012	Archived

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