Issue
Is a vegetable oil emulsion consisting of vegetable oil blended with diesel fuel and ethanol an 'on-road alternative fuel' as defined in section 4 of the Energy Grants (Credits) Scheme Act 2003 (EGCSA)?
Decision
No. A vegetable oil emulsion consisting of vegetable oil blended with diesel fuel and ethanol is not an 'on-road alternative fuel' as defined in section 4 of the EGCSA.
Facts
An entity manufactures two fuels. Each fuel consists of a blend of vegetable oil, diesel fuel and ethanol.
The proportions of each part of the blend vary.
Reasons for Decision
Section 4 of the EGCSA defines 'on-road alternative fuel' as: '(a) compressed natural gas; or (b) liquefied petroleum gas; or (c) ethanol; or (d) such other fuel as specified in the Regulations; but, to avoid doubt, does not include a blend of anything in any other paragraph of this definition with anything in any other paragraph or paragraphs of this definition or with any other fuel or fuels.
Each vegetable oil emulsion is a blend of the on-road alternative fuel ethanol with 'any other ... fuel or fuels' (for example, diesel fuel).
Consequently, the blend is specifically excluded from being an 'on-road alternative fuel' as defined in section 4 of the EGCSA.