Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 41.15

             (1)  You are not entitled to a fuel tax credit for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit, or a * decreasing fuel tax adjustment, for the fuel.

             (2)  However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit, an * increasing fuel tax adjustment of the * amount of the credit.