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 41-25   NO FUEL TAX CREDIT FOR FUEL TO BE USED IN MOTOR VEHICLES THAT DO NOT MEET ENVIRONMENTAL CRITERIA  

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.

41-25(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.




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