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 41-25   NO FUEL TAX CREDIT FOR FUEL TO BE USED IN MOTOR VEHICLES THAT DO NOT MEET ENVIRONMENTAL CRITERIA  

41-25(1)  
You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a *motor vehicle, unless the vehicle meets one of the following criteria:


(a) it is manufactured on or after 1 January 1996;


(b) it is registered in an audited maintenance program that is accredited by the *Transport Secretary;


(c) it meets Rule 147A of the Australian Vehicle Standards Rules 1999;


(d) it complies with a maintenance schedule that is endorsed by the Transport Secretary.

41-25(2)  
Subsection (1) does not apply to a *motor vehicle:


(a) that is used:


(i) in carrying on a *primary production business; and

(ii) primarily on an agricultural property; or


(b) that is not powered by a diesel engine; or


(c) that is not used on a public road.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.