Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 41.10

             (1)  You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that:

                     (a)  you do so to make a * taxable supply of the fuel to an entity; and

                     (b)  the fuel is kerosene, heating oil or any other fuel prescribed by the regulations; and

                     (c)  you have a reasonable belief that the entity:

                              (i)  will not use the fuel in * carrying on an * enterprise; but

                             (ii)  will use the fuel for domestic heating.

             (2)  You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that:

                     (a)  you do so to package the fuel, in accordance with the regulations, for the purpose of making a * taxable supply of the fuel for use other than in an internal combustion engine; and

                     (b)  the fuel is kerosene, mineral turpentine, white spirit or any other fuel prescribed by the regulations.

Table of Sections

41‑ 15        No fuel tax credit if another entity was previously entitled to a credit

41‑20        No fuel tax credit for fuel to be used in light vehicles on a public road

41‑25        No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria

41‑30        No fuel tax credit for fuel to be used in aircraft