Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:3_9
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 3 cl 9
Character Range: 20400–21728

9  Grants claimed under the Fuel Tax Act
(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:
 (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and
 (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and
 (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.
(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.
(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.
(4) If you have a decreasing fuel tax adjustment under this item, then:
 (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and
 (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.

Part 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012

Division 1—Credits arising between 1 July 2006 and 30 June 2008