Loading…
Loading…
Is a cherry picker a 'vehicle for transporting passengers or goods' for the purposes of section 43 of the Energy Grants (Credits) Scheme Act 2003 (EGCSA)?
No. A cherry picker is not a 'vehicle for transporting passengers or goods' for the purposes of section 43 of the EGCSA.
A business operates a cherry picker for maintaining power lines.
The gross vehicle mass (GVM) of the cherry picker is between 4.5 tonnes and 20 tonnes, and it is powered by diesel fuel.
The cherry picker is a truck which has been permanently modified by the attachment of an elevated platform, and is fitted out as a mobile workshop with tool chests and compartments, which contain tools and equipment.
The cherry picker carries a line team which consists of two people who maintain the power lines.
State registration authorities require cherry pickers to be registered as special purpose vehicles.
Subsection 43(1) of the EGCSA provides that a claimant is entitled to an on-road credit if they purchase diesel or on-road alternative fuel for use in a registered vehicle that has a GVM of 4.5 tonnes or more, but less than 20 tonnes. The circumstances under which a claimant will be eligible for an on-road credit in respect of fuel purchased for use in such a vehicle are set out in subsection 43(2) of the EGCSA. A further, over-riding requirement that must be satisfied in order for any on-road credit to be available under section 43, is set out in paragraph 43(1)(a). Paragraph 43(1)(a) states that the vehicle must be a vehicle for transporting passengers or goods.
In determining whether a vehicle is a 'vehicle for transporting passengers or goods' as required by paragraph 43(1)(a) of the EGCSA, the Explanatory Memorandum to the Diesel and Alternative Fuels Grants Scheme Bill 1999 should be considered, as the resultant Diesel and Alternative Fuels Grants Scheme Act 1999 contains the same terminology to that used in the EGCSA. When discussing the eligibility of 'vehicles for transporting passengers or goods', the Explanatory Memorandum refers to vehicles that are; ...designed for transporting passengers or goods... (emphasis added)
The Explanatory Memorandum to the Energy Grants (Credits) Scheme Bill 2003 and the Energy Grants (Credits) Scheme (Consequential Amendments) Bill 2003 provides an example of a vehicle that is not for transporting goods or passengers.
Paragraph 2.8 of the Explanatory Memorandum states: ...If a vehicle is not for transporting goods or passengers (e.g. special purpose vehicles such as mobile cranes)...
Based on the two explanatory memoranda, a vehicle will be a 'vehicle for transporting goods or passengers' provided it is designed for the purpose of transporting goods or passengers and is not a special purpose vehicle.
Section 4 of the EGCSA defines 'goods' as including a substance and a tangible thing. Although the tools carried by the cherry picker fall within this definition, and the cherry picker is capable of carrying them, the cherry picker is not a vehicle that has been designed for transporting passengers or goods. Rather, the cherry picker in question is designed specifically for the dual purpose of enabling the line team to access power lines via an elevated platform and as a mobile workshop fitted out with the tools and equipment needed by the line team to carry out special purpose work, being repairs and maintenance of power lines.
Furthermore, cherry pickers are regarded by state registration authorities as special purpose vehicles.
Therefore, as the cherry picker is not designed for the purpose of transporting passengers or goods and is generally regarded as a special purpose vehicle, it is not considered to be a 'vehicle for transporting passengers or goods' for the purposes of section 43 of the EGCSA.
Choose document B