Is the taxable fuel used for any purpose incidental to use of the vessel in marine transport ?
The phrase ‘incidental to’ is not defined in the Energy Grants Act in relation to marine transport and therefore takes its ordinary meaning having regard to the legislative context in which it is used. The phrase ‘incidental to’ is defined in The Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW as: 5. liable to happen in connection with; naturally appertaining to. In this case the vessel is transporting perishable goods from one place to another requiring the use of a reefer to maintain the desired temperature of the goods during transportation. It is therefore considered that the use of taxable fuel in the reefer is both liable to happen in connection with and naturally appertaining to the transport of perishable goods by the vessel engaged in marine transport. With the criteria prescribed by subsection 36(6) of the Energy Grants Act satisfied, the entity would have been entitled to an off-road credit for taxable fuel used in marine transport for this activ
