Fuel Tax Act 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 41 - Fuel tax credits for business taxpayers and non-profit bodies  

Subdivision 41-A - Entitlement rules for fuel tax credits  

SECTION 41-10   FUEL TAX CREDIT FOR FUEL SUPPLIED FOR DOMESTIC HEATING, PACKAGED FOR SUPPLY OR TRANSFERRED INTO TANKS  
Certain fuels supplied for domestic heating

41-10(1)    

You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone 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.

Certain fuels packaged for supply

41-10(2)    

You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone 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.

LPG supplied into certain kinds of tanks

41-10(3)    

You are entitled to a fuel tax credit for taxable fuel that is *LPG that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

(a) you do so for making a *taxable supply of the LPG; and

(b) the supply involves transferring the LPG to a tank; and

(c) the tank is not for use in a system for supplying fuel to an internal combustion engine of either a *motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; and

(d) any of the following apply to the tank:

(i) the tank has a capacity of not more than 210 kilograms of LPG;

(ii) the tank is at *residential premises and is not for use in *carrying on an *enterprise;

(iii) the tank is for use in a system for supplying fuel to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises).

41-10(4)    
Paragraph (3)(c) does not apply to a *motor vehicle that:

(a) is designed merely to move goods with a forklift and is for use primarily off public roads; or

(b) is of a kind prescribed by the regulations for the purposes of this paragraph.