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SR 2004 No. 96 Regulations as amended, taking into account amendments up to Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014
Administered by: Treasury
Registered 19 Dec 2014
Start Date 10 Nov 2014
End Date 01 Jul 2015
Date of repeal 01 Jul 2015
Repealed by Repeal of the enabling legislation by Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015
Table of contents.

Energy Grants (Cleaner Fuels) Scheme Regulations 2004

Statutory Rules No. 96, 2004

made under the

Energy Grants (Cleaner Fuels) Scheme Act 2004

Compilation No. 5

Compilation date:                              10 November 2014

Includes amendments up to:            SLI No. 194, 2011 and
                                                            Act No. 133, 2014

Registered:                                         19 December 2014

 

About this compilation

This compilation

This is a compilation of the Energy Grants (Cleaner Fuels) Scheme Regulations 2004 that shows the text of the law as amended and in force on 10 November 2014 (the compilation date).

This compilation was prepared on 18 December 2014.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Name of Regulations........................................................................... 1

2............ Commencement................................................................................... 1

3............ Definitions.......................................................................................... 1

3A......... Effect on the duty rate of proposed Excise Tariff alterations............... 2

4............ Cleaner fuel......................................................................................... 2

5............ Start and end days for entitlements...................................................... 3

5A......... Renewable diesel amount.................................................................... 3

6............ Grant amount—biodiesel.................................................................... 4

7............ Grant amount—biodiesel blend........................................................... 4

7A......... Grant amount—low sulphur PULP.................................................... 5

7B......... Grant amount—ultra low sulphur automotive diesel........................... 7

7C......... Grant amount—renewable diesel........................................................ 8

8............ Measurement of volume of cleaner fuels............................................. 9

Endnotes                                                                                                                                    11

Endnote 1—About the endnotes                                                                            11

Endnote 2—Abbreviation key                                                                                12

Endnote 3—Legislation history                                                                             13

Endnote 4—Amendment history                                                                           14

 


1  Name of Regulations

                   These Regulations are the Energy Grants (Cleaner Fuels) Scheme Regulations 2004.

2  Commencement

                   These Regulations are taken to have commenced on the commencement of the Energy Grants (Cleaner Fuels) Scheme Act 2004.

Note:          The Act commenced on 18 September 2003.

3  Definitions

                   In these Regulations:

Act means the Energy Grants (Cleaner Fuels) Scheme Act 2004.

biodiesel blend means fuel:

                     (a)  for use in an internal combustion engine; and

                     (b)  that is a blend, in any proportion, of:

                              (i)  biodiesel; and

                             (ii)  diesel that, if used as automotive diesel, would comply with the applicable fuel standard for automotive diesel.

Note:          By definition, biodiesel is fuel that complies with the applicable fuel standard for such fuel. See subsection 4(1) of the Act.

duty rate means the excise duty rate for biodiesel.

low sulphur PULP means premium unleaded petrol that:

                     (a)  has 50 milligrams or less of sulphur content per kilogram; and

                     (b)  complies with the applicable fuel standard for premium unleaded petrol, specified in the Fuel Standard (Petrol) Determination 2001 as in force from time to time.

ultra low sulphur automotive diesel means automotive diesel fuel that:

                     (a)  has 10 milligrams or less of sulphur content per kilogram; and

                     (b)  complies with the applicable fuel standard for automotive diesel, specified in the Fuel Standard (Automotive Diesel) Determination 2001 as in force from time to time.

3A  Effect on the duty rate of proposed Excise Tariff alterations

             (1)  For the purposes of the definition of duty rate in regulation 3, if an Excise Tariff alteration, proposed by a motion moved in the House of Representatives, relates to the excise duty rate for biodiesel, the alteration is taken to have effect as if:

                     (a)  it is an amendment of the Act it proposes to alter; and

                     (b)  that amendment is in force.

             (2)  However, the alteration does not have, and is taken never to have had, that effect unless, before whichever of the following first happens:

                     (a)  the close of the session in which the Excise Tariff alteration is proposed;

                     (b)  the expiration of 12 months after the Excise Tariff alteration is proposed;

one or more amendments of an Act come into force that have the effect proposed by the alteration.

             (3)  For the purposes of subregulation (2), Excise Tariff alteration is taken to have been proposed at the time the motion referred to in subregulation (1) was moved.

4  Cleaner fuel

                   For paragraph (b) of the definition of cleaner fuel in subsection 4 (1) of the Act, the following fuels are prescribed:

                     (a)  biodiesel blend;

                     (b)  low sulphur PULP;

                     (c)  ultra low sulphur automotive diesel.

5  Start and end days for entitlements

             (1)  For paragraph 5(1)(i) of the Act, this regulation sets out a requirement for a provisional entitlement to a cleaner fuel grant for fuel mentioned in an item of the table in subregulation (2).

             (2)  The qualifying time mentioned in paragraph 5(1)(c) of the Act must occur:

                     (a)  on or after the start day mentioned in the item; and

      (b)     before the end day (if any) mentioned in the item.

 

Item

Fuel

Start day

End day

1

Biodiesel blend

18 September 2003

2

Low sulphur PULP

1 January 2006

31 December 2007

3

Ultra low sulphur automotive diesel

1 January 2007

31 December 2008

             (3)  For paragraph 5(1)(a) of the Act, the start day for fuel mentioned in an item of the table in subregulation (2) is the start day for that paragraph.

5A  Renewable diesel amount

             (1)  For subsection 4A(2) of the Act, the amount of the final fuel that is taken to be renewable diesel (the renewable diesel amount) is worked out using the formula:

                  

where:

V is the volume, in litres, of tallow chemically altered through a process of hydrogenation.

             (2)  The tallow mentioned in subregulation (1) must not contain more than 0.5% by weight (mass) in total of water and/or solids or other impurities.

             (3)  The renewable diesel amount, taken as a proportion of the total volume of final fuel, must not exceed any limitation on the proportion of biodiesel in a blend of biodiesel and diesel that complies with the Determination for automotive diesel made under section 21 of the Fuel Quality Standards Act 2000, whether that limitation is specified in the Determination for automotive diesel or another Determination.

6  Grant amount—biodiesel

                   For subsection 8(1) of the Act, the amount of grant to which a claimant is entitled in relation to a quantity of biodiesel is:

where:

V means:

                     (a)  the volume, in litres, of the biodiesel; or

                     (b)  if regulation 8 applies to the claimant—the volume, in litres, of the biodiesel, worked out in accordance with subregulation 8(2).

relevant duty rate means the duty rate at the time when the biodiesel is entered.

previous grant means the total amount of cleaner fuel grant worked out in relation to any of the biodiesel, contained in the quantity of biodiesel, for which any provisional entitlements arose before the qualifying time under section 5 of the Act.

Note:          A quantity of biodiesel might contain some components of biodiesel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

7  Grant amount—biodiesel blend

                   For subsection 8 (1A) of the Act, the amount of grant to which a claimant is entitled in relation to a quantity of biodiesel blend is:

                  

where:

V means:

                     (a)  the volume, in litres, of the biodiesel blend; or

                     (b)  if regulation 8 applies to the claimant—the volume, in litres, of the blend, worked out in accordance with subregulation 8(2).

biodiesel % means the percentage, by volume, of biodiesel in the blend.

biodiesel rate means the rate that would have been the duty rate for the quantity of biodiesel in the blend, if the quantity of biodiesel were taken to have been entered as a cleaner fuel at the time when the blend is entered.

previous grant means the total amount of cleaner fuel grant worked out in relation to any of the biodiesel, contained in the quantity of biodiesel blend, for which any provisional entitlements arose before the qualifying time under section 5 of the Act.

Note:          A quantity of biodiesel blend might contain some components of biodiesel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

7A  Grant amount—low sulphur PULP

             (1)  For subsection 8 (1A) of the Act, the amount of grant to which a claimant is entitled for the quantity of low sulphur PULP to which a claim relates is:

                  

where:

volume means the volume, in litres, of the low sulphur PULP, worked out in accordance with subregulation 8 (2).

returns means the volume, in litres, of low sulphur PULP returned to the claimant during the claim period, worked out in accordance with subregulation 8(2), subject to subregulation (2).

grant rate means 1.1 cents per litre.

previous grant means the total amount of cleaner fuel grant worked out in relation to any low sulphur PULP, contained within the quantity of low sulphur PULP to which the claim relates, for which any provisional entitlements arose before the qualifying time under section 5 of the Act, other than any cleaner fuel grant worked out in relation to an amount of low sulphur PULP that is part of the low sulphur PULP mentioned in the definition of returns for any claim period.

Note:          A quantity of low sulphur PULP might contain some components of fuel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

             (2)  For the definition of returns in subregulation (1):

                     (a)  a quantity of low sulphur PULP returned to the claimant must satisfy the following conditions:

                              (i)  the claimant must be provisionally entitled to a cleaner fuel grant under section 5 of the Act in relation to the low sulphur PULP;

                             (ii)  the low sulphur PULP must have been returned to the claimant after the provisional entitlement arose;

                            (iii)  as a consequence of the return of the low sulphur PULP, the claimant is entitled to:

                                        (A)  a refund of excise duty under paragraph 50(1)(v) of the Excise Regulations 1925; or

                                        (B)  a refund of customs duty under paragraph 126(1)(p) of the Customs Regulations 1926; and

                     (b)  if low sulphur PULP is returned to the claimant mixed with other fuel, the volume is the volume of the component of the mixture that is low sulphur PULP.

             (3)  In this regulation:

claim period, in relation to a grant, has the meaning given by section 12 of the Product Grants and Benefits Administration Act 2000.

7B  Grant amount—ultra low sulphur automotive diesel

             (1)  For subsection 8(1A) of the Act, the amount of grant to which a claimant is entitled for the quantity of ultra low sulphur automotive diesel to which a claim relates is:

                  

where:

volume means the volume, in litres, of the ultra low sulphur automotive diesel, worked out in accordance with subregulation 8(2).

returns means the volume, in litres, of ultra low sulphur automotive diesel returned to the claimant during the claim period:

                     (a)  worked out in accordance with subregulation 8(2); and

                     (b)  subject to subregulation (2).

grant rate means 1.0 cents per litre.

previous grant:

                     (a)  means the total amount of cleaner fuel grant worked out in relation to any ultra low sulphur automotive diesel, contained within the quantity of ultra low sulphur automotive diesel to which the claim relates, for which any provisional entitlements arose before the qualifying time under section 5 of the Act; but

                     (b)  does not include any cleaner fuel grant worked out in relation to an amount of ultra low sulphur automotive diesel that is part of the ultra low sulphur automotive diesel mentioned in the definition of returns for any claim period.

Note 1:       If the ultra low sulphur automotive diesel contains a quantity of biodiesel, making it a biodiesel blend, the claimant may also be eligible for grant in relation to the quantity of biodiesel in the biodiesel blend: see regulation 7.

Note 2:       A quantity of ultra low sulphur automotive diesel might contain some components of fuel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

             (2)  For the definition of returns in subregulation (1):

                     (a)  a quantity of ultra low sulphur automotive diesel returned to the claimant must satisfy the following conditions:

                              (i)  the claimant must be provisionally entitled to a cleaner fuel grant under section 5 of the Act in relation to the ultra low sulphur automotive diesel;

                             (ii)  the ultra low sulphur automotive diesel must have been returned to the claimant after the provisional entitlement arose;

                            (iii)  as a consequence of the return of the ultra low sulphur automotive diesel, the claimant is entitled to:

                                        (A)  a refund of excise duty under paragraph 50(1)(v) of the Excise Regulations 1925; or

                                        (B)  a refund of customs duty under paragraph 126(1)(p) of the Customs Regulations 1926; and

                     (b)  if ultra low sulphur automotive diesel is returned to the claimant mixed with other fuel, the volume is the volume of the component of the mixture that is ultra low sulphur automotive diesel.

             (3)  In this regulation:

claim period, in relation to a grant, has the meaning given by section 12 of the Product Grants and Benefits Administration Act 2000.

7C  Grant amount—renewable diesel

                   For subsection 8(1) of the Act, the amount of grant to which a claimant is entitled in relation to a quantity of renewable diesel is worked out using the formula:

where:

renewable diesel amount means the amount worked out under subregulation 5A (1).

relevant duty rate means the duty rate at the time when the renewable diesel is entered.

previous grant means the total amount of cleaner fuel grant worked out in relation to any of the final fuel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

Note:          A quantity of final fuel might contain some components of renewable diesel for which provisional entitlements arose before the qualifying time under section 5 of the Act.

8  Measurement of volume of cleaner fuels

             (1)  In relation to biodiesel and biodiesel blend, this regulation applies to a claimant for a cleaner fuel grant if the claimant:

                     (a)  is a licensed person for the fuel at the qualifying time; and

                     (b)  holds a relevant licence that contains a condition to the effect that the quantity of that kind of fuel is to be determined, for the purpose of excise duty, by reference to the quantity of the fuel at 15º Celsius.

             (2)  For regulations 6, 7, 7A and 7B, the volume of the fuel is:

                     (a)  if the fuel is to be measured through a bulk filling meter—the volume of the fuel measured on the totaliser of the meter corrected to 15º Celsius; or

                     (b)  in any other case—the volume determined by physical measurement of the fuel, converted to its notional volumetric equivalent at 15º Celsius.

             (3)  In this regulation:

relevant licence means any of the following that makes the claimant a licensed person for the fuel at the qualifying time:

                     (a)  a manufacturer licence as defined in the Excise Act 1901;

                     (b)  a storage licence as defined in the Excise Act 1901;

                     (c)  a permission given under section 61C of the Excise Act 1901;

                     (d)  a permission granted under section 69 of the Customs Act 1901.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.

Endnote 2—Abbreviation key

 

A = Act

orig = original

ad = added or inserted

par = paragraph(s)/subparagraph(s)

am = amended

    /sub‑subparagraph(s)

amdt = amendment

pres = present

c = clause(s)

prev = previous

C[x] = Compilation No. x

(prev…) = previously

Ch = Chapter(s)

Pt = Part(s)

def = definition(s)

r = regulation(s)/rule(s)

Dict = Dictionary

Reg = Regulation/Regulations

disallowed = disallowed by Parliament

reloc = relocated

Div = Division(s)

renum = renumbered

exp = expires/expired or ceases/ceased to have

rep = repealed

    effect

rs = repealed and substituted

F = Federal Register of Legislative Instruments

s = section(s)/subsection(s)

gaz = gazette

Sch = Schedule(s)

LI = Legislative Instrument

Sdiv = Subdivision(s)

LIA = Legislative Instruments Act 2003

SLI = Select Legislative Instrument

(md) = misdescribed amendment

SR = Statutory Rules

mod = modified/modification

Sub‑Ch = Sub‑Chapter(s)

No. = Number(s)

SubPt = Subpart(s)

o = order(s)

underlining = whole or part not

Ord = Ordinance

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Number and year

FRLI registration or gazettal

Commencement

Application, saving and transitional provisions

2004 No. 96

20 May 2004

18 Sept 2003 (r 2)

 

2005 No. 325

19 Dec 2005 (F2005L04011)

1 Jan 2006 (r 2)

2006 No. 363

14 Dec 2006 (F2006L03951)

1 Jan 2007 (r 2)

2007 No. 358

19 Oct 2007 (F2007L04135)

20 Oct 2007 (r 2)

2011 No. 194

24 Oct 2011 (F2011L02116)

25 Oct 2011 (r 2)

 

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014

133, 2014

12 Dec 2014

Sch 5 (items 1–5): 10 Nov 2014 (s 2(1) item 3)

 

Endnote 4—Amendment history

 

Provision affected

How affected

r 3........................................

am 2005 No 325; 2006 No 363; 2011 No 194; Act No 133, 2014

r 4........................................

rs 2005 No 325

 

am 2006 No 363

r 5........................................

am 2005 No 325; 2006 No 363

 

rs 2011 No 194

r 5A......................................

ad 2007 No 358

r 6........................................

am 2011 No 194; Act No 133, 2014

r 7........................................

am 2011 No 194

r 7A......................................

ad 2005 No 325

r 7B......................................

ad 2006 No 363

r 7C......................................

ad 2007 No 358

 

am 2011 No 194; Act No 133, 2014

r 8........................................

am 2005 No 325; 2006 No 363