Issue
For the purposes of subsection 7(1) of the Diesel and Alternative Fuels Grants Scheme Act 1999 (the Act) is an application for registration for the Diesel and Alternative Fuels Grants Scheme (the on road scheme) valid, in circumstances where the applicant has not provided information and details on the application for registration form, of the vehicles in which the subject diesel fuel will be used?
Decision
Subsection 7(1) of the Act provides for the application for registration to be in the approved form, which requires that the applicant must provide the required information, including details about the vehicles in which it is proposed to use the diesel fuel subject to the grant.
If the application is not in the approved form, the application is invalid and registration cannot be effected.
Facts
In order to register for a grant in relation to the on road scheme, the applicant is required to lodge an 'Application to Register for the Diesel and Alternative Fuels Grants Scheme' (ATO Form No NAT3097-3-2000). The Form requires the applicant to complete certain details in relation to each vehicle in respect of the use of which the grant will be payable. It is stated on the Form: 'Note: You must provide full details for at least one vehicle in order to be registered for this scheme.'
Where an applicant does not provide any vehicle details on the registration form the application for registration will be refused.
Reasons for Decision
The on road scheme provides for a grant to businesses and other entities for the on road use of diesel and alternative fuels in vehicles that have a gross vehicle mass of 4.5 tonnes or more, and are registered for use on public roads.
Subsection 7(1) of the Act describes the requirements relating to registration for entitlement to fuel grants, including a requirement that the application be in the approved form and contain such information relating to the vehicle as is specified.
The term 'approved form' is defined in section 56 of the Act. The approved form in relation to registration for fuel grants entitlements is ATO Form No NAT3097-3-2000.
Diesel and Alternative Fuels Grants Scheme Regulations 2000 (the Regulations) subregulation 5(1), states the specified information in relation to the vehicle, to be supplied in order to satisfy the requirements of paragraph 7(1)(b) of the Act. This includes information relating to GVM and that the vehicle is registered for use on public roads.
If an applicant does not provide any vehicle information or details on the Form, the application will not be in the 'approved form' required by the Act and Regulations and therefore is not validly made.