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Pursuant to section 11 of the Diesel and Alternative Fuels Grants Scheme Act 1999 (DAFGS Act), in circumstances where more than one type of eligible fuel is used in an eligible vehicle, can a claimant be paid a grant for each type of fuel?
Under subsection 11(3) of the DAFGS Act, a separate fuel grant is payable for each type of eligible fuel used in a multi-fuel vehicle, provided the other grant conditions are met.
There are a number of situations where more than one type of fuel is used in a vehicle. For example: • vehicles with modified diesel turbo chargers use Liquefied Petroleum Gas (LPG) and air for combustion of the diesel; • diesel vehicles with refrigeration units that are fuelled by LPG.
Subsection 11(3) of the DAFGS Act states: 'If you are entitled to a fuel grant in respect of the use, during a grant period, of more than one type of fuel in operating the vehicle in question, amounts of fuel grants for the grant period are worked out separately in respect of each of those types of fuel.'
Therefore, a taxpayer entitled to an on-road grant is entitled to a separate grant for each type of eligible fuel when more than one type of eligible fuel is used in a vehicle.
Presently the fuels which attract the grant are diesel, LPG, CNG and ethanol.
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