Issue
Is a truck capable of carrying goods, but used solely as a driver training vehicle, a 'vehicle for transporting passengers or goods' as required by paragraph 10(1)(a) of the Diesel and Alternative Fuels Grants Scheme Act 1999? (DAFGS Act)
Decision
Yes. A truck capable of carrying goods, but used solely as a driver training vehicle, is a 'vehicle for transporting passengers or goods' as required by paragraph 10(1)(a) of the DAFGS Act.
Facts
An entity operates a truck driving school.
The trucks used in training activities use diesel fuel and have a gross vehicle mass (GVM) of 4.5 tonnes or more, but less than 20 tonnes and are capable of carrying goods.
The trucks are used solely for training purposes and are not used for the general transporting of passengers and goods.
Reasons for Decision
Section 10(1) of the DAFGS Act states that an entity is entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 4.5 tonnes or more but less than 20 tonnes, if the vehicle meets all the requirements of that section.
To meet the requirements of paragraph 10(1)(a) of the DAFGS Act, a vehicle has to be a vehicle for transporting passengers or goods.
There is no legislative requirement that the vehicle must be carrying passengers or goods in order to receive a grant.
Therefore trucks which are capable of carrying goods are not excluded by paragraph 10(1)(a) of the DAFGS Act, even though the trucks are not ordinarily used for that purpose.