Spirit Whales, page-93

"Over the past 20 years, Australia’s mining industry and independent advisory groups have convinced the Federal Government that the Fuel Tax Credit Scheme is not a subsidy.

The Productivity Commission is the Australian Government’s independent research and advisory body on economic, social and environmental issues that impact and affect the welfare of Australians. The Commission’s Annual Trade and Assistance Review (TAR) reviews of budgetary assistance across industry, measuring the budgetary outlays and tax concessions.

The Productivity Commission’s TARs have made it clear both the Australian Treasury and the Commission do not consider the Fuel Tax Credit Scheme as industry assistance."

Fuel Tax Credit Scheme and Heavy Haulage Electric Vehicle Manufacturing in Australia.docx (climateenergyfinance.org)

Trade and Assistance Review 2020-21 - Productivity Commission (pc.gov.au)