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21 May 099 Off-road credit for diesel fuel - Asciano Services Pty Ltd

The Commissioner on 21 May 2009 released a decision impact statement on the decision of the Full Court of the Federal Court in Asciano Services Pty Ltd v FCT [2009] FCAFC 28.

The issue before the court was whether the taxpayer was entitled to an off-road credit under the Energy Grants (Credits) Scheme Act 2003 (Cth) for diesel fuel purchased for off-rail uses incidental to use in rail transport. The Commissioner had denied the taxpayer's claim for diesel fuel credits. The Federal Court both at first instance and on appeal to the Full Court dismissed the taxpayer's appeal.

In the ATO's view, the decision confirms the Commissioner's view that off-rail activities do not qualify as eligible activities under s 38 of the Energy Grants (Credits) Scheme Act 2003 and therefore there is no entitlement to an off-road credit under the EGCS (VID 841 of 2008, 21 May 2009).

For a copy of the decision impact statement go here.

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