Contents

Part 1--Preliminary                                                                                                                1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

2A......... States and Territories are bound ......................................................... 3

3............ Commissioner of Taxation has general administration of this Act ..... 3

3A......... The Energy Grants (Credits) Scheme ................................................. 3

Part 2--Interpretation                                                                                                           4

Division 1--List of definitions                                                                                  4

4............ List of definitions ............................................................................... 4

Division 2--Definitions etc. used only in on‑road credits Part               9

5............ Scope of Division ............................................................................... 9

6............ Metropolitan areas ............................................................................. 9

7............ Primary production business .............................................................. 9

8............ Incidental use ...................................................................................... 9

9............ What operation of a vehicle constitutes a journey etc. ..................... 10

Division 3--Definitions used only in off‑road credits Part                       12

Subdivision A--Scope of Division                                                                           12

10.......... Scope of Division ............................................................................. 12

Subdivision B--Mining                                                                                             12

11.......... Mining operations ............................................................................ 12

12.......... Mining transport activity ................................................................. 14

13.......... Mining rehabilitation activity ........................................................... 15

14.......... Mining water activity ....................................................................... 15

15.......... Mining construction activity ............................................................ 16

16.......... Mining waste activity ....................................................................... 17

17.......... Mining vehicle activity ..................................................................... 18

18.......... Sundry mining activity ..................................................................... 19

19.......... Mining town ..................................................................................... 20

20.......... Minerals ............................................................................................ 20

Subdivision C--Primary production                                                                       20

21.......... Primary production .......................................................................... 20

22.......... Agriculture ........................................................................................ 20

23.......... Live‑stock activity and live‑stock .................................................... 21

24.......... Agricultural soil/water activity ......................................................... 22

25.......... Agricultural construction activity ..................................................... 23

26.......... Agricultural waste activity ............................................................... 24

27.......... Sundry agricultural activity .............................................................. 25

28.......... Agricultural activity .......................................................................... 26

29.......... Agricultural use limestone ................................................................ 27

30.......... Approved catchment area ................................................................. 27

31.......... Core agricultural activity .................................................................. 27

32.......... Earthworks ....................................................................................... 27

33.......... Horticulture ...................................................................................... 28

34.......... Fishing operations and related definitions ........................................ 28

35.......... Forestry ............................................................................................ 29

Subdivision D--Use in marine transport or rail transport                                30

36.......... Use in marine transport .................................................................... 30

37.......... Marine transport .............................................................................. 32

38.......... Use in rail transport .......................................................................... 32

39.......... Rail vehicle ........................................................................................ 33

Part 3--Entitlement to on‑road credits                                                                      34

40.......... Entitlement to on‑road credit ............................................................ 34

41.......... Requirement for registration ............................................................. 34

42.......... Vehicles of 20 tonnes or more .......................................................... 34

43.......... Vehicles of 4.5 tonnes or more, but less than 20 tonnes--general ... 35

44.......... Vehicles of 4.5 tonnes or more, but less than 20 tonnes--primary producers         36

45.......... Vehicles of 4.5 tonnes or more, but less than 20 tonnes--transporting passengers or goods solely for primary producers .......................................................................................... 36

46.......... Vehicles of 4.5 tonnes or more, but less than 20 tonnes--buses using alternative fuel            37

47.......... Vehicles of 4.5 tonnes or more--emergency vehicles ....................... 37

48.......... Only one credit for a particular use of fuel ....................................... 38

49.......... Disqualifying use etc. ....................................................................... 38

49A....... Proposed use for certain prohibited actions under Environment Protection and Biodiversity Conservation Act 1999 .......................................................................................................... 38

50.......... Overlap with off‑road credits ........................................................... 39

Part 4--Entitlement to off‑road credits                                                                     40

51.......... Entitlement to off‑road credit ........................................................... 40

52.......... Requirement for registration ............................................................. 40

53.......... Off‑road credit in respect of off‑road diesel fuel for use for certain purposes         40

54.......... Only one credit for a particular use of fuel ....................................... 42

55.......... Disqualifying use etc. ....................................................................... 42

55A....... Proposed use in certain prohibited actions under Environment Protection and Biodiversity Conservation Act 1999 .......................................................................................................... 43

Part 5--Entitlement to energy grant                                                                           44

56.......... Entitlement to energy grant .............................................................. 44

57.......... Amount of energy grant .................................................................... 44

Part 6--Regulations                                                                                                             47

58.......... Regulations ....................................................................................... 47

Notes                                                                                                                                             49

  

Notes to the Energy Grants (Credits) Scheme Act 2003

Note 1

The Energy Grants (Credits) Scheme Act 2003 as shown in this compilation comprises Act No. 53, 2003 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Energy Grants (Credits) Scheme Act 2003	53, 2003	27 June 2003	Ss. 1 and 2: Royal Assent Remainder: 1 July 2003 (see s. 2(3))
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 230, 231): Royal Assent	--
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 3 (items 2-5): 1 July 2006 Schedule 3 (item 23): [see Note 2]	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (item 15): 17 Dec 2010	--

Table of Amendments

ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected	How affected
Part 1
Note to s. 3...........................	ad. No. 145, 2010
Part 2
Division 2
S. 9.......................................	am. No. 58, 2006
Part 3
S. 40.....................................	am. No. 73, 2006
Part 4
S. 51.....................................	am. No. 73, 2006

Note 2

Fuel Tax (Consequential and Transitional Provisions) Act 2006 (No. 73, 2006)

The following amendment commences on 1 July 2012:

Schedule 3

23  The whole of the Act

Repeal the Act.

As at 21 December 2010 the amendment is not incorporated in this compilation.