Fuel Tax Act 2006

S 41-35 repealed by No 83 of 2014, s 3 and Sch 1 item 118, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 41-35 formerly read:

SECTION 41-35 NO FUEL TAX CREDIT UNDER THIS DIVISION OR DIVISION 42 FOR GASEOUS FUEL THAT IS SUBJECT TO THE CARBON PRICING MECHANISM  
41-35(1)
You are not entitled to a fuel tax credit (under this Division or Division 42 ) for taxable fuel if:

(a) the fuel is compressed natural gas, liquefied petroleum gas or liquefied natural gas; and

(b) the fuel is subject to the carbon pricing mechanism (within the meaning of subsection 42A-5(3) or (4) ).

41-35(2)
For the purposes of this section, compressed natural gas , liquefied petroleum gas and liquefied natural gas have the same respective meanings as in the Clean Energy Act 2011 .

S 41-35 inserted by No 84 of 2012, s 3 and Sch 2 item 78, effective 1 June 2012.