ATO Interpretative Decision

ATO ID 2004/19

Excise

Energy Grants (Credits) Scheme: on-road - registered vehicle
FOI status: may be released

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Status of this decision: Decision Current

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you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed.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

Do a prime mover and attached semi-trailer comprise a 'registered vehicle' as defined in section 4 of the Energy Grants (Credits) Scheme Act 2003 (EGCSA)?

Decision

No. A prime mover and attached semi-trailer do not comprise a 'registered vehicle' as defined in section 4 of the EGCSA.

Facts

An entity owns and operates a prime mover and a semi-trailer. The prime mover is hitched to the semi-trailer.

The prime mover is a 'registered vehicle' as defined in the EGCSA.

The semi-trailer is a 'registered vehicle' as defined in the EGCSA.

Registration authorities register prime movers and semi-trailers separately. There is no 'combined' registration available for a prime mover/semi trailer combination.

Reasons for Decision

Section 4 of the EGCSA defines 'registered vehicle' as a vehicle that is 'registered for use on public roads'.

While it is necessary to register a semi-trailer or a prime mover with the relevant registration authorities, these authorities do not provide a separate registration for a prime mover/semi-trailer combination.

Consequently, while a prime mover hitched to a semi-trailer may be considered to be a single 'vehicle' in a general sense, the combination is not a 'registered vehicle' for the purposes of the EGCSA as it is not registered for use on public roads with a relevant registration authority. Rather, it is a vehicle made up of two registered vehicles.

Date of decision: 5 January 2004

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

Related ATO Interpretative Decisions
ATO ID 2003/818

Keywords
EGCS on-road
EGCS registered vehicle
Energy grants (credits) scheme

Business Line: Indirect Tax

Date of publication: 16 January 2004

ISSN: 1445-2782

history

	Date:	Version:
You are here →	5 January 2004	Original statement
	1 July 2012	Archived

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