Excise Bulletin

EB 2000/3W - Withdrawal

Date of Issue:

Notice of Withdrawal

Excise Bulletin EB 2000/3 is withdrawn with effect from today.

1. EB 2000/3 outlined the ATO View on what is meant by marine transport and rail transport for the purposes of eligibility for the Diesel Fuel Rebate Scheme which is administered by the Excise Act 1901 and the Customs Act 1901. The Commissioner accepts the decision in Riviera Nautic Pty Ltd v. Federal Commissioner of Taxation (2002) 50 ATR 1106 and hence the interpretation in EB 2000/3 is incorrect.

2. The Diesel Fuel Rebate Scheme expired in July 2003 and the time for making claims has expired, therefore EB 2000/3 will not be replaced.

Commissioner of Taxation
27 July 2005

ATO references:
NO 2003/11684