FUEL TAX ACT 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 44 - Increasing and decreasing fuel tax adjustments  

SECTION 44-1   WHAT THIS DIVISION IS ABOUT  


Your entitlement to a fuel tax credit for taxable fuel is worked out on the basis of what the fuel is intended for when you acquire, manufacture or import the fuel.

If you use or supply the fuel differently, or you do not use or supply the fuel at all, you have an increasing or decreasing fuel tax adjustment.

Fuel tax adjustments are included in working out your net fuel amount under Division 60 . (Your assessed net fuel amount determines how much you owe the Commissioner or the Commissioner owes you.)




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