I, MARK JACKSON, Deputy Commissioner of Taxation, make these Guidelines under section 14B of the Diesel and Alternative Fuels Grants Scheme Act 1999.

Dated 26 June 2000

MARK JACKSON

Deputy Commissioner of Taxation

Contents

Page

                        1  Name of Guidelines                                                                                 2

                        2  Commencement                                                                                     2

                        3  Definitions                                                                                              2

                        4  Purpose of Guidelines                                                                             2

                        5  Reasons for approving request                                                                  2

                        6  Entity                                                                                                     3

                        7  Request                                                                                                 3

                        8  Likely fuel use                                                                                        3

1              Name of Guidelines

                These Guidelines are the Diesel and Alternative Fuels Grants Advances Scheme Guidelines 2000.

2              Commencement

                These Guidelines commence on gazettal.

3              Definitions

                In these Guidelines:

Act means the Diesel and Alternative Fuels Grants Scheme Act 1999.

diesel fuel rebate claimant identification number means an identification number given to a person by the Australian Taxation Office for the purpose of an application by the person for diesel fuel rebate under section 164 of the Customs Act 1901 or section 78A of the Excise Act 1901.

electronic signature, of an entity, means the entity’s unique identification in an electronic form that is approved by the Commissioner.

4              Purpose of Guidelines

         (1)   These Guidelines are made for the purposes of subsection 14B (1) of the Act.

         (2)   Under subsection 14B (2) of the Act, the Commissioner must comply with these Guidelines in deciding whether to make advances under section 14A of the Act.

5              Reasons for approving request

         (1)   The Commissioner must approve a request by an entity for an advance if:

                (a)    the fuel to which the request relates is diesel fuel; and

               (b)    the entity complies with section 6; and

                (c)    the entity’s request complies with section 7; and

               (d)    section 8 does not apply; and 

                (e)    the entity complies with the requirements of the Act.

         (2)   The Commissioner must not approve the request if any of the requirements in subsection (1) has not been complied with.

6              Entity

         (1)   When the entity requests the Commissioner to make the advance, the entity must:

                (a)    be registered under section 7 of the Act for entitlement to fuel grants in respect of a vehicle or vehicles; and

               (b)    be a person who purchases diesel fuel for use by him or her for a purpose for which diesel fuel rebate is payable under section 164 of the Customs Act 1901 or section 78A of the Excise Act 1901; and

                (c)    have a current diesel fuel rebate claimant identification number.

         (2)   The entity must not, at any time, have been disqualified under Part 5 of the Act from receiving a fuel grant.

7              Request

         (1)   The entity’s request must be in writing.

         (2)   The request must state:

                (a)    the amount of the advance that is requested; and

               (b)    that the diesel fuel in respect of which the advance is requested:

                          (i)    has been purchased by the entity; and

                         (ii)    has been received by the entity; and

                         (iii)    will be used, in carrying on the entity’s enterprise, in operating a vehicle or vehicles on public roads in Australia.

         (3)   The request must be signed by the entity, unless it is transmitted to the Commissioner in an electronic format approved by the Commissioner and contains the entity’s electronic signature.

8              Likely fuel use

                The Commissioner must not make an advance to an entity if the Commissioner reasonably considers that the entity’s use of diesel fuel, worked out under section 10B of the Act, in the period 1 July 2000 to 30 June 2002 is likely to be more than 10 000 litres.