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-B - Disentitlement rules for fuel tax credits  

SECTION 41-20  

41-20   NO FUEL TAX CREDIT FOR FUEL TO BE USED IN LIGHT VEHICLES ON A PUBLIC ROAD  
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 vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on a public road.




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