[1] Paragraph 9 (1) (d)
omit
principally of diesel.
insert
principally of diesel;
[2] After paragraph 9 (1) (d)
insert
[3] After subregulation 9 (3)
insert
Note
Section 77G of the Excise Act 1901 defines excisable blended petroleum
products by reference to exempt blended petroleum products. Exempt blended
petroleum products are prescribed in the Excise Regulations 1925 .
[4] Regulation 10
substitute
10 Qualifying uses
"exempt blended petroleum product" has the meaning given by section 77G of the Excise Act 1901 .
Note
Exempt blended petroleum products are prescribed in the Excise
Regulations 1925 .
[5] Schedule 7, Part 3, after table 3
insert
4.
For
off-road diesel fuel of a kind specified in paragraph 9 (1) (d)
Qualifying uses of fuel | Amount per litre |
---|---|
Use in mining operations or in primary production (other than agriculture) as specified in subsection 53 (2) of the Act | For a claim made between 1 July 2003 and 31 December 2005 (inclusive) $0.38143 per litre |
Use in mining operations or in primary production (including agriculture) as specified in subsection 53 (2) of the Act | For a claim made on or after 1 January 2006 $0.38143 per litre |
Use in agriculture (otherwise than for the purpose of propelling a road vehicle on a public road) | For a claim made between 1 July 2003 and 31
December 2003 (inclusive) $0.38143 per litre plus $0.00714 per
litre |
Use in rail transport or use in marine transport as specified in subsection 53 (3) of the Act | $0.38143 per litre |
Use at the premises, and for the purposes, specified in subsection 53 (4) of the Act | $0.38143 per litre |
Use as an ingredient in the manufacture of explosives, as specified in paragraph 53 (5) (c) of the Act | $0.38143 per litre |
A use that qualifies under subsection 53 (6) of the Act |
$0.38143 per litre |
5.
For off-road diesel fuel of a kind specified in
paragraph 9 (1) (e)
Qualifying use of fuel | Amount per litre |
---|---|
A use that qualifies under subsection 53 (6) of the Act | $0.38143 per litre |
[6] Schedule 8, subclause 1.2 (4), at the foot
insert
Note
Subclause (4)
prescribes the commonly used methods of apportionment. However, because of the
diverse range of activities that qualify for a grant, it is not possible to
prescribe every possible measure a claimant can apply to apportion use of
fuel. For example, where the fuel is used to power a generator for the purpose
of generating electricity, an acceptable method of apportionment of qualifying
and disqualifying uses would be by reference to kilowatt hours of electricity
generated.
The claimant determines the measure of apportionment and
demonstrates to the Commissioner that the measure chosen to apportion fuel use
was appropriate to their circumstances.