Fuel Tax Act 2006
CHAPTER 3
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FUEL TAX CREDITS
PART 3-1
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BASIC RULES
Division 42
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Fuel tax credit for non-business taxpayers
Subdivision 42-A
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Fuel tax credit for non-business taxpayers
SECTION 42-5
42-5
FUEL TAX CREDIT FOR FUEL TO BE USED IN GENERATING ELECTRICITY FOR DOMESTIC USE
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 by you in generating electricity for domestic use.
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 by you in generating electricity for domestic use.
Note:
If you are carrying on an enterprise, you might be entitled to a credit under section 41-5 .
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