Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 41.25

             (1)  You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a * motor vehicle, unless the vehicle meets one of the following criteria:

                     (a)  it is manufactured on or after 1 January 1996;

                     (b)  it is registered in an audited maintenance program that is accredited by the * Transport Secretary;

                     (c)  it meets Rule 147A of the Australian Vehicle Standards Rules 1999;

                     (d)  it complies with a maintenance schedule that is endorsed by the Transport Secretary.

             (2)  Subsection (1) does not apply to a * motor vehicle:

                     (a)  that is used:

                              (i)  in carrying on a * primary production business; and

                             (ii)  primarily on an agricultural property; or

                     (b)  that is not powered by a diesel engine; or

                     (c)  that is not used on a public road.