FUEL TAX ACT 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 41 - Fuel tax credits for business taxpayers and non-profit bodies  

Subdivision 41-B - Disentitlement rules for fuel tax credits  

SECTION 41-15   NO FUEL TAX CREDIT IF ANOTHER ENTITY WAS PREVIOUSLY ENTITLED TO A CREDIT  

41-15(1)  


You are not entitled to a fuel tax credit (under this Division or Division 42 ) for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit (under this Division or Division 42 ), or a *decreasing fuel tax adjustment, for the fuel.

41-15(2)  
However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit (under this Division or Division 42 ), an *increasing fuel tax adjustment of the *amount of the credit (under this Division or Division 42 ).




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