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...Discussion paper for public comment review of the diesel fuel tax refund system february document on table contents executive summary introduction overview taxes and inefficient fossil sibsidies climate change proposed carbon refunds an subsidy current administration legislative framework enforcement compliance based qualifying users key challenges with shared vat logbook authorisation primary production outsourcing contracting joint ventures proposals reform interim amendments separate activities use administrative taxpayer risk profiling recordkeeping obligations treatment small emerging producers conclusions annexure provisional indicative list eligible by sector page provides full or partial relief levy fl road accident fund raf to in agriculture forestry fishing mining sectors it was introduced from a phased approach is aimed at protecting international competitiveness local industries reducing related burden certain non enterprises conducting must be registered purposes order cla...