Fuel Tax Act 2006

S 41-1 amended by No 83 of 2014, s 3 and Sch 1 item 111, by substituting the fourth para, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The fourth para formerly read:

However, fuel tax credits are denied under Subdivision 41-B if:

(a) another person is already entitled to a fuel tax credit in respect of the fuel; or

(b) the fuel is for use on-road in light vehicles; or

(c) the fuel is for use in vehicles that do not meet certain environmental criteria; or

(d) the fuel is for use in aircraft, and is not covered by the Opt-in Scheme.

S 41-1 amended by No 157 of 2011, s 3 and Sch 1 item 4, by substituting para (d) of the fourth para, applicable to fuel acquired, manufactured or imported on or after 1 July 2012. Para (d) formerly read:

(d) the fuel is for use in aircraft.

S 41-1 amended by No 68 of 2011, s 3 and Sch 1 item 17, by substituting the second and third para for the second para, effective 1 December 2011. The second para formerly read:

The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise). The second situation is where you acquire, manufacture or import fuel to make a taxable supply to a private user for domestic heating or to package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine.