FUEL TAX ACT 2006
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 you do so for use in *carrying on your *enterprise.
Other provisions can affect your entitlement to the credit. (For example, see Subdivision 41-B .)
Fuel is taken to have been used if it is blended as specified in a determination made under section 95-5 .
However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.41-5(3)
Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:
(a) you are a non-profit body; and
(b) you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:
(i) provides emergency services; and
(ii) is clearly identifiable as such.