Diesel Fuel Rebate Scheme: hospitality - diesel fuel used in providing power to a retail/hospitality business - fuel purchased prior to 1 July 2002

Can a client who is otherwise eligible for diesel fuel rebate under the 'retail/hospitality' category in paragraph 78A(1)(ad) of the Excise Act 1901 be paid rebate under that paragraph for diesel fuel they purchased prior to 1 July 2002, but did not use until on or after 1 July 2002?

No. A client who is otherwise eligible for diesel fuel rebate under the 'retail/hospitality' category in paragraph 78A(1)(ad) of the Excise Act cannot be paid rebate under that category for diesel fuel they purchased prior to 1 July 2002, but did not use until on or after 1 July 2002.

The client carries on a retail/hospitality enterprise. The client purchases diesel fuel for use in generating electricity for the business.

The client does not have ready access to a commercial power supply.

The client purchased diesel fuel for use in generating electricity in carrying on their enterprise prior to 1 July 2002, but did not use the fuel until after that date.

Schedule 1 Part 2 of the Diesel Fuel Rebate Scheme Amendment Act 2002 inserted paragraph 78A(1)(ad) into the Excise Act and made corresponding amendments to the Customs Act 1901 . This paragraph extended the off-road diesel fuel rebate scheme to provide for a payment of rebate to a person who purchases diesel fuel for use by the person at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that • has, as its principal purpose, the retail sale of goods or services or the provision of hospitality, and • does not have, at those premises, ready access to a commercial supply of electricity.

Clause 10 of schedule 1 of the Diesel Fuel Rebate Scheme Amendment Act states that the amendments made by this schedule apply only in relation to diesel fuel that is purchased on or after 1 July 2002.

Fuel that is purchased prior to 1 July 2002 to be used for the purposes set out in paragraph 78A(1)(ad) of the Excise Act is therefore not eligible for rebate even if the fuel is not used until on or after 1 July 2002.