Issue
Is a client who is otherwise entitled to a diesel fuel rebate for marine transport under section 78A(1) of the Excise Act 1901, still entitled to a rebate where they are unable to provide documents specified in the registration form?
Decision
Yes. A client who is otherwise entitled to a diesel fuel rebate for marine transport under section 78A(1) of the Excise Act is still entitled to a rebate where they are unable to provide documents specified in the registration form.
Facts
A client purchases diesel fuel for use in marine transport in the course of carrying on their enterprise.
The client has none of the documents specified in Question 8 of Part A Registration and initial application form for the marine transport category of diesel fuel rebate, namely: (a) copy of the commercial vessel licence, registration or certificate of survey; (b) copy of lease, contract or charter agreement; or (c) copy of the published schedule of vessel services.
Reasons for Decision
Under subsection 78A(1) of the Excise Act, a diesel fuel rebate is payable subject to such restrictions and conditions as are prescribed. Subsection 78A(1) requires in part that an application for diesel fuel rebate must include certain records if a Regulation has been made under subsection 78A(1) of that Act requiring certain records to be provided in order for a rebate to be payable.
Regulation 57B of the Excise Regulations 1925 details the records to be given with an application for diesel fuel rebate. Subregulation 57B(1) states that diesel fuel rebate is not payable unless the applicant for rebate gives the records prescribed by the regulation.
The regulation does not require any specific records to be given for marine transport. Accordingly there is no legislative basis to deny the payment of rebate where the documents requested in Question 8 of Part A of the diesel fuel rebate form are not provided.
However, while there is no legislative requirement to provide the records specified in question 8 of the application form for marine transport, a claimant must be able to provide sufficient records to evidence their purchase of diesel fuel and their ultimate use of that fuel.