Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 3   Fuel credits arising from before 1 July 2006 and until 1 July 2012

Part 4   Fuel tax credits for vehicles of 4.5 tonnes

12   Fuel acquired, manufactured or imported on or after 1 July 2006


(1) This item applies if:

(a) you acquire, manufacture or import on-road diesel fuel on or after 1 July 2006; and

(b) you acquire, manufacture or import the fuel:

(i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or

(ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or

(iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on-road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and

(c) you acquired the vehicle before 1 July 2006.


(2) You are entitled to a credit under section 41-5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41-20 of that Act.


(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.