Paul Neville (Hinkler, National Party) Share this | Hansard source

It is not rubbish. This is well-negotiated and important stuff, Tony, and you know it. The current tax system applies only to diesel fuel used off-road in specified and narrowly defined primary production areas and on-road in heavy diesel vehicles. In fact, I think it would be fair to say that, up until the election of this government in 1996, it was unimaginable that one day all fuel used off-road in farming businesses would become tax free, including petrol used in farm vehicles and equipment which is currently not eligible for credit. That will all change with this legislation, which clearly indicates the government’s intention that, over time, all off-road business users of all fuels will be eligible for fuel tax credit.

From 1 July 2006 all fuels used on-road in heavy vehicles will be eligible for a partial credit. This will be of particular benefit to farming businesses, quite simply because most of the estimated 54,000 heavy petrol vehicles are located in regional and rural Australia. So that will be significant to your people too, Tony.

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