Reasons for Decision
Subject to subitem (1A) this item applies if, during the period from the beginning of 1 July 2000 until the end of 30 June 2003, an entity purchased or imported into Australia on-road diesel fuel, on-road alternative fuel or off-road diesel fuel, within the meaning of the Energy Grants (Credits) Scheme Act 2003 as in force on 1 July 2003 (including as affected by regulations under that Act commencing on that day). (1A). This item does not apply if: (a) the on-road alternative fuel is liquefied natural gas or biodiesel; or (b) the entity purchased or imported into Australia the off-road diesel fuel before 1 July 2002 for a use mentioned in paragraph 53(4)(a) of the Energy Grants (Credits) Scheme Act 2003 as in force on 1 July 2003. 2. The Energy Grants (Credits) Scheme Act 2003 and regulations under that Act apply to fuel to which this item applies in the same way as they apply to on-road diesel fuel, on-road alternative fuel or off-road diesel fuel purchased or imported into Australia on 1 July 2003. Note: The effect of subitem (2) will be to create entitlement to energy grants that, subject to subitem (3), can be claimed under section 15 of the Product Grants and Benefits Administration Act 2000. However, because of the claim period requirements in that section, a claim will not be able to be made more than 3 years after the actual time of purchase or importation of the fuel concerned.