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Edited version of your written advice
Authorisation Number: 1012664828568
Ruling
Subject: Energy Grants (Cleaner Fuels) Scheme
What is this ruling about?
This ruling considered a number of issues in relation to the transfer and blending of alternative fuels for the purposes of claiming a grant under the Energy Grants (Cleaner Fuels) Scheme Act 2004.
The Commissioner ruled that:
1. The rulee was entitled to claim a cleaner fuel grant for renewable diesel that it purchased from a third party.
2. The methodology the rulee proposed to use in calculating the amount of the cleaner fuel grant for the renewable diesel component of a fuel blend is fair and reasonable.
3. In relation to the in-line blending of a fuel (comprising a renewable diesel component) with B100 biodiesel (for a blend of up to 20% biodiesel (B20)), the rulee is entitled to claim a cleaner fuel grant for the renewable diesel component plus a further cleaner fuel grant for the biodiesel component of the blend.
4. Where the renewable diesel amount of the final fuel blend exceeds 20%, subregulation 5A(3) of the EGCFS Regulations caps the amount of the cleaner fuel grant available in relation to the renewable diesel amount to 20%.
5. The feedstock of the renewal diesel is tallow for the purposes of subregulation 5A(1) of the EGCFS Regulations.
Relevant legislative provisions
Energy Grants (Cleaner Fuels) Scheme Act 2004
Section 4
Subsection 4A(1)
Subsection 4A(2)
Section 5
Section 6
Fuel Quality Standards Act 2000
Section 21
Energy Grants (Cleaner Fuels) Scheme Regulations 2004
Regulation 5A
Subregulation 5A(1)
Subregulation 5A(3)
Regulation 7
Regulation 7C
Fuel Standard (Automotive Diesel) Determination 2001