Clean Energy (Fuel Tax Legislation Amendment) Act 2011 (157 of 2011)
Schedule 1 Fuel tax credits
Part 1 Amendments
Fuel Tax Act 2006
28 Section 110-5
covered by the Opt-in Scheme : an amount of taxable fuel that an entity acquires, manufactures or imports (which may be part of a larger quantity of fuel so acquired, manufactured or imported) is covered by the Opt-in Scheme if, under the Opt-in Scheme provided for by the Clean Energy Act 2011:
(a) there is a designated opt-in person in respect of the amount of fuel; and
(b) there is a preliminary emissions number of the designated opt-in person for the financial year, and that number is attributable to the amount of fuel.