PRODUCT GRANTS AND BENEFITS ADMINISTRATION AMENDMENT REGULATIONS 2003 (NO. 1) 2003 NO. 181

Commonwealth Numbered Regulations

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PRODUCT GRANTS AND BENEFITS ADMINISTRATION AMENDMENT REGULATIONS 2003 (NO. 1) 2003 NO. 181 - SCHEDULE 1

Amendments

(regulation 3)

[1] After regulation 4A

insert

4AA Prescribed conditions — registration for energy grants (Act s 9)

(1): For paragraph 9 (2) (b) of the Act, it is a prescribed condition that an applicant for registration for entitlement to an energy grant, on the request of a taxation officer doing duty in relation to the energy grant, gives the officer:

(a): for mining operations — the following records:

(i): if the applicant holds a lease or permit for mining — the lease or permit;
(ii): if the applicant conducts mining operations, beneficiation or recovery of salt — a description (for example, a flowchart) of the processes and plant (where appropriate) for which off-road diesel fuel is used; and

(b): for generation of electricity at residential premises — the following records:

(i): if the premises are on land — a document made by a person other than the applicant showing the address of the premises;
(ii): if the premises are on a vessel — a document made by a person other than the applicant showing the applicant's entitlement to use the vessel; and

(c): for generation of electricity for retail or hospitality purposes:

(i): a certified copy of any permits or licences relating to the use of the premises for retail or hospitality purposes; or
(ii): evidence of the sale of retail goods or services from the premises; or
(iii): evidence of the provision of hospitality services from the premises; and

(d): for a hospital or nursing home or any other institution providing medical or nursing care, or a home for aged persons — a certified copy of a licence, permit or similar document:

(i): issued by the Commonwealth, a State, or a Territory permitting the operation of the institution or home; and
(ii): showing the date of the issue and expiry of the document; and

(e): for off-road diesel fuel purchased for use in agriculture — the following records:

(i): if produce has been produced for sale:

(A) the licence, quota, production allocation or other regulatory permission that relates to the agricultural activity; and
(B) independent production records, invoices, forward contracts or other records relating to the carrying on of the agricultural activity;

(ii): if produce has not been produced for sale — documents that show that work has commenced to prepare, for commercial operation, the property where the fuel is intended to be used; and

(f): for off-road diesel fuel purchased for use in fishing operations — the following records:

(i): if, under a law of the Commonwealth, a State or a Territory, a licence or permit is required to engage in the operations — a certified copy of the licence or permit issued to the applicant;
(ii): for a vessel used in the operations:

(A) an agreement in writing (if any) for the use, lease or charter of the vessel, or a letter from the owner of the vessel, confirming the arrangements for the use, lease or charter of the vessel or proof of the owner's ownership of the vessel; and
(B) if the vessel is required to be licensed — the licence for the vessel;

(iii): for the construction of ponds, tanks or other structures for fish farming — documents that show that work has commenced to prepare, for commercial operation, the property for fish farming; and

(g): for off-road diesel fuel purchased for use in forestry — the following records:

(i): for planting, tending, thinning or felling activities — a document showing performance of an eligible forestry activity (for example, a certified copy of the licence or permit relating to the carrying on of the activity);
(ii): for milling or processing activities — a description (for example, a flowchart) of the processes and plant (where appropriate) for which off-road diesel fuel is used;
(iii): for transportation operations — the log cartage documents; and

(h): for off-road diesel fuel purchased for use in rail transport — the following records:

(i): proof of ownership or lease of locomotives or rolling stock;
(ii): a description of processes and equipment using off-road diesel fuel; and

(i): for off-road diesel fuel purchased for use in marine transport — the following records:

(i): a copy of the commercial vessel licence, registration or survey certificate;
(ii): a copy of a lease, contract or charter agreement in relation to the vessel;
(iii): if a published schedule is required for the vessel's services — a copy of the schedule; and

(j): for on-road diesel fuel and on-road alternative fuel, evidence that the claimant's vehicle is registered for use on a public road.

(2): In this regulation:

(Credits): Scheme Act 2003 .
(Credits): Scheme Act 2003 .
(Credits): Scheme Act 2003 .
(Credits): Scheme Act 2003 .

(a): an instrumentality of a State or Territory; or
(b): an authority or body established for the purpose of a State or Territory by or under a law of the State or Territory.

use of off-road diesel fuel does not include the sale or other disposal of the off-road diesel fuel or loss of the off-road diesel fuel.

"use in marine transport" has the same meaning as in the Energy Grants (Credits) Scheme Act 2003 .

"use in rail transport" has the same meaning as in the Energy Grants (Credits) Scheme Act 2003 .

4AB How to comply with regulation 4AA

(1): An applicant complies with the requirement under regulation 4AA to give a taxation officer doing duty in relation to the energy grant a record if the applicant gives the officer:

(a): the document constituting the record; or
(b): if the document is not a public document within the meaning of the Evidence Act 1995 — a copy of the record certified to be a true copy of the record by a person before whom a statutory declaration may be made under the Statutory Declarations Act 1959 .

(2): A document mentioned in subregulation (1) that is given to a taxation officer doing duty in relation to an energy grant is taken to be validly given for any subsequent application for registration for entitlement to an energy grant if the information in the document remains correct.

[2] Regulation 6

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