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 41-30   41-30   NO FUEL TAX CREDIT FOR FUEL TO BE USED IN AN AIRCRAFT  


You are not entitled to a fuel tax credit for taxable fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the Excise Act 1901 or the Customs Act 1901 , as the case requires).

41-30(2)  
(Repealed by No 83 of 2014)


 

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