Fuel Tax (Consequential and Transitional Provisions) Act 2006 (Cth)

Fuel Tax (Consequential and Transitional Provisions) Act 2006 73 of 2006 as amended Compilation start date: 1 July 2014 Includes amendments up to: Act No. 83, 2014 About this compilation This compilation This is a compilation of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 as in force on 1 July 2014. It includes any commenced amendment affecting the legislation to that date. This compilation was prepared on 24 July 2014. The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision. Uncommenced amendments The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Modifications If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes. Provisions ceasing to have effect If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes. Contents 1 Short title 2 Commencement 3 Schedule(s) 4 Regulations Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000 Part 1—Amendments commencing on 1 July 2006 Fuel Sales Grants Act 2000 Product Grants and Benefits Administration Act 2000 Part 2—Amendments commencing on or after 1 January 2007 Product Grants and Benefits Administration Act 2000 Part 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 Fuel Sales Grants Act 2000 Schedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965 Part 1—Amendments commencing on 1 July 2006 States Grants (Petroleum Products) Act 1965 Part 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 States Grants (Petroleum Products) Act 1965 Schedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012 Part 1—Definitions Part 2—Energy grants arising before 1 July 2006 Division 1—Energy grants claimed under the Energy Grants Act Energy Grants (Credits) Scheme Act 2003 Product Grants and Benefits Administration Act 2000 Division 2—Energy grants claimed under the Fuel Tax Act 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 Division 2—Credits arising between 1 July 2008 and 30 June 2012 Part 4—Fuel tax credits for vehicles of 4.5 tonnes Part 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008 Part 5—Alternative fuel energy grants arising under the Energy Grants Act Division 1—Energy grants claimed under the Energy Grants Act Product Grants and Benefits Administration Act 2000 Division 2—Energy grants claimed under the Fuel Tax Act Part 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012 Product Grants and Benefits Administration Act 2000 Part 7—Repeal of Energy Grants Act on 1 July 2012 Energy Grants (Credits) Scheme Act 2003 Part 8—Other amendments relating to the transitional period Division 1AA—Amendments commencing on 1 July 2006 Fuel Tax Act 2006 Division 1—Amendments commencing on 1 July 2007 Product Grants and Benefits Administration Act 2000 Division 1A—Amendments commencing on 1 July 2008 Fuel Tax Act 2006 Division 2—Amendments commencing on 1 July 2010 Fuel Tax Act 2006 Division 3—Amendments commencing on 1 July 2012 Fuel Tax Act 2006 Division 4—Amendments commencing on 1 July 2013 Fuel Tax Act 2006 Product Grants and Benefits Administration Act 2000 Schedule 4—Other amendments Product Grants and Benefits Administration Act 2000 Schedule 5—Administrative provisions Part 1—Administrative provisions Administrative Decisions (Judicial Review) Act 1977 A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 Taxation Administration Act 1953 Tax Laws Amendment (2005 Measures No. 4) Act 2005 Part 3—Consequential amendments Administrative Decisions (Judicial Review) Act 1977 A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax Transition) Act 1999 A New Tax System (Luxury Car Tax) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 Crimes (Taxation Offences) Act 1980 Freedom of Information Act 1982 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Tax Laws Amendment (Retirement Villages) Act 2004 Part 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 A New Tax System (Wine Equalisation Tax) Act 1999 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to deal with consequential and transitional matters arising from the enactment of the Fuel Tax Act 2006, and for other purposes 1 Short title This Act may be cited as the Fuel Tax (Consequential and Transitional Provisions) Act 2006. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 26 June 2006 2. Schedule 1, Part 1 1 July 2006. 1 July 2006 3. Schedule 1, items 4 to 6 1 January 2007. 1 January 2007 4. Schedule 1, item 7 1 July 2009. 1 July 2009 5. Schedule 1, Part 3 1 January 2007. 1 January 2007 6. Schedule 2, Part 1 1 July 2006. 1 July 2006 7. Schedule 2, Part 2 1 July 2007. 1 July 2007 8. Schedule 3, Parts 1 to 4A 1 July 2006. 1 July 2006 9. Schedule 3, Part 5 1 July 2010. 1 July 2010 10. Schedule 3, Parts 6 and 7 1 July 2012. 1 July 2012 10A. Schedule 3, Part 8, Division 1AA Immediately after the commencement of the Fuel Tax Act 2006. 1 July 2006 11. Schedule 3, Part 8, Division 1 1 July 2007. 1 July 2007 11A. Schedule 3, Part 8, Division 1A 1 July 2008. 1 July 2008 12. Schedule 3, Part 8, Division 2 1 July 2010. 1 July 2010 13. Schedule 3, Part 8, Division 3 1 July 2012. 1 July 2012 14. Schedule 3, Part 8, Division 4 1 July 2013. 1 July 2013 16. Schedule 4, item 3 Immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000. 19 June 2000 17. Schedule 4, item 4 The day on which this Act receives the Royal Assent. 26 June 2006 18. Schedule 5, Part 1 At the same time as the Fuel Tax Act 2006 commences. 1 July 2006 19. Schedule 5, items 59 and 60 The later of: 1 July 2006 (a) immediately after the commencement of the Fuel Tax Act 2006; and (paragraph (a) applies) (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 20. Schedule 5, items 61 and 62 Immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. Do not commence However, if Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 commences before the Fuel Tax Act 2006 commences, the provision(s) do not commence at all. 21. Schedule 5, Part 3 At the same time as the Fuel Tax Act 2006 commences. 1 July 2006 22. Schedule 5, Part 4 The later of: 1 July 2006 (paragraph (a) applies) (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. 4 Regulations The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000 Part 1—Amendments commencing on 1 July 2006 Fuel Sales Grants Act 2000 1 Paragraph 7(c) Omit "2000.", substitute "2000 but before 1 July 2006.". Product Grants and Benefits Administration Act 2000 2 After paragraph 15(2)(d) Insert: (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of: (i) 1 January 2007; and (ii) the end of 3 years after the start of the claim period; and 3 Paragraph 15(2)(e) Before "must be", insert "otherwise—". Part 2—Amendments commencing on or after 1 January 2007 Product Grants and Benefits Administration Act 2000 4 Section 8 (table item 1) Repeal the item. 5 Subsection 9(3) Repeal the subsection. 6 Paragraph 15(2)(da) Repeal the paragraph. 7 Subparagraphs 47(3)(c)(ia) and (d)(ia) Repeal the subparagraphs. Part 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 Fuel Sales Grants Act 2000 8 The whole of the Act Repeal the Act. Schedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965 Part 1—Amendments commencing on 1 July 2006 States Grants (Petroleum Products) Act 1965 1 At the end of subsection 5(1) Add: Note: For the cessation of a scheme, see subsection (5). 2 Paragraph 5(5)(a) Repeal the paragraph, substitute: (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of: (i) the sale by them, before 1 July 2006; and (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies; of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and 3 Paragraph 5(5)(aa) After "by them", insert ", before 1 July 2006,". 4 Subparagraph 5(5)(b)(i) After "by them", insert ", before 1 July 2006,". Part 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 States Grants (Petroleum Products) Act 1965 5 The whole of the Act Repeal the Act. Schedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012 Part 1—Definitions 1 Definitions In this Schedule: Energy Grants Act means the Energy Grants (Credits) Scheme Act 2003. Fuel Tax Act means the Fuel Tax Act 2006. off‑road credit means an off‑road credit under Part 4 of the Energy Grants Act. off‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act. on‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act. on‑road credit means an on‑road credit under Part 3 of the Energy Grants Act. on‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act. Part 2—Energy grants arising before 1 July 2006 Division 1—Energy grants claimed under the Energy Grants Act Energy Grants (Credits) Scheme Act 2003 2 Section 40 Before "This", insert "(1)". 3 At the end of section 40 Add: (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006. Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006). 4 Section 51 Before "This", insert "(1)". 5 At the end of section 51 Add: (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006. Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006). Product Grants and Benefits Administration Act 2000 6 Before paragraph 15(2)(e) Insert: (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of: (i) 1 July 2007; and (ii) the end of 3 years after the start of the claim period; and 7 After subsection 15(2) Insert: (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for: (a) an on‑road credit for on‑road diesel fuel; or (b) an off‑road credit for off‑road diesel fuel; if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel. 8 At the end of section 15 Add: (4) In this section: decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006. net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006. off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003. off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003. on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003. on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003. Division 2—Energy grants claimed under the Fuel Tax Act 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 10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008 (1) This item applies if: (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than: (i) for use in a vehicle travelling on a public road; or (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or (iii) for use by you in generating electricity; or (iv) for use other than as a fuel; or (v) for use other than as a fuel in an internal combustion engine; or (vi) for use as heating oil; and (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act. (2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5). Entitlement to a credit if you would have been entitled to an on‑road credit (3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and (b) that references in Part 3 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia". (4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road. Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge. Entitlement to a credit if you would have been entitled to an off‑road credit (5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and (b) that references in Part 4 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia". Fuel tax adjustment provisions (6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel. Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits. Division 2—Credits arising between 1 July 2008 and 30 June 2012 11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012 (1) This item applies if: (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than: (i) for use in a vehicle travelling on a public road; or (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or (iii) for use by you in generating electricity; or (iv) for use other than as a fuel; or (v) for use other than as a fuel in an internal combustion engine; or (vi) for use as heating oil; and (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act. (2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7). Entitlement to a full credit if you would have been entitled to an on‑road or off‑road credit (3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and (b) that references in Part 3 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia". (4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road. Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge. (5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and (b) that references in Part 4 of that Act to: (i) "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia"; and (ii) "off‑road diesel fuel" were instead references to the fuel. Entitlement to half a credit if you would not have been entitled to a credit (6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem. Note: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012. Entitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012 (7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if: (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive). Fuel tax adjustment provisions (8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel. Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits. Part 4—Fuel tax credits for vehicles of 4.5 tonnes 12 Fuel acquired, manufactured or imported on or after 1 July 2006 (1) This item applies if: (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and (b) you acquire, manufacture or import the fuel: (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and (c) you acquired the vehicle before 1 July 2006. (2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act. (3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012. Part 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008 12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008 (1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if: (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and (c) either of the following applies to you: (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act; (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and (d) you are: (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or (ii) taken to be entitled to the credit under Part 4 of this Schedule; and (e) either: (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or (ii) otherwise—the credit is attributable to the current tax period applying to you; and (f) you have not previously received an early payment of the credit for the fuel; and (g) you make a claim for the early payment in the approved form. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth. Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount. (2) The amount of the early payment is the amount of the credit to which you are entitled. (3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act: (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel: (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and (ii) the adjustment is attributable to that tax period; or (b) otherwise: (i) you have an increasing fuel tax adjustment of the amount of the early payment; and (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed. Note: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment. Part 5—Alternative fuel energy grants arising under the Energy Grants Act Division 1—Energy grants claimed under the Energy Grants Act Product Grants and Benefits Administration Act 2000 13 After paragraph 15(2)(d) Insert: (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of: (i) 1 July 2011; and (ii) the end of 3 years after the start of the claim period; and 14 Paragraph 15(2)(e) Before "must be", insert "otherwise—". 15 After subsection 15(2) Insert: (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that i