Issue
Is a refrigerated trailer a vehicle for the purposes of an on-road grant under section 9 of the Diesel and Alternative Fuels Grants Scheme Act 1999 (the Act)?
Decision
Yes, a refrigerated trailer is considered to be a vehicle for the purposes of an on-road grant under section 9 of the Act?
Facts
A refrigerated trailer is a semi-trailer, registered for use on a public road in Australia.
It uses its own diesel fuel, or one of the specified alternative fuels, to power a refrigeration unit.
It does not draw any fuel from the prime mover that tows it, and is capable of operating when not attached to the prime mover, or when the prime mover is not operating.
Reasons for Decision
Section 9 of the Act states in part: '(1) You are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 20 tonnes or more if you purchased the diesel fuel or alternative fuel, or imported it into Australia.'
A refrigerated trailer is within the ordinary meaning of the word 'vehicle', which is a means of transport in which something is conveyed or carried. Even though the refrigerated trailer is not self-propelled, it has a separate motor and a separate fuel tank for its refrigeration unit. The Act does not restrict the payment of a fuel grant to fuel used in motor vehicles only.