FUEL TAX ACT 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 40 - Object of this Chapter  

Subdivision 40-A - Object of this Chapter  

SECTION 40-5   OBJECT OF THIS CHAPTER  

40-5(1)  
The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:


(a) fuel used in private vehicles and for certain other private purposes; an


(b) fuel used on-road in light vehicles for business purposes.

40-5(2)  


To do this, a fuel tax credit is provided to reduce or reduce the incidence of fuel tax applied to:


(a) fuel used in *carrying on your *enterprise (other than fuel used on-road in light vehicles); and


(b) fuel used for domestic heating and domestic electricity generation; and


(c) fuel packaged for use other than in an internal combustion engine; and


(d) fuel supplied into certain kinds of tanks.

Note:

However, other provisions of this Act might affect your entitlement to a fuel tax credit.

40-5(3)  
(Repealed by No 83 of 2014)

40-5(4)  
(Repealed by No 83 of 2014)




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