Barnaby Joyce (Queensland, National Party) Share this | Hansard source

I would like clarification with regard to the 38c investment grant envisaged in a future bill that will be taken as a tax offset. Is that in any way dealt with in this bill? Obviously, there have been a number of queries brought to us, especially by people in the biodiesel industry who are collecting the investment grant. After 1 July this investment grant will be deemed as a tax offset; therefore, the people who purchase it off them will not be able to claim the diesel fuel rebate. I am pretty sure that it is not in this bill, but I just want to clarify that for the record so that I can get back to those people.