Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 40.5

             (1)  The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:

                     (a)  fuel used in private vehicles and for certain other private purposes; and

                     (b)  fuel used on‑road in light vehicles for business purposes.

             (2)  To do this, a fuel tax credit is provided to reduce or remove the incidence of fuel tax applied to:

                     (a)  fuel used in * carrying on your * enterprise (other than fuel used on‑road in light vehicles); and

                     (b)  fuel used for domestic heating and domestic electricity generation; and

                     (c)  fuel packaged for use other than in an internal combustion engine.

Note:          However, other provisions of this Act might affect your entitlement to a fuel tax credit.

Table of Subdivisions

             Guide to Division 41

41‑A      Entitlement rules for fuel tax credits

41‑B      Disentitlement rules for fuel tax credits

Guide to Division 41