Taxation of Alternative Fuels Legislation Amendment Act 2011 (68 of 2011)
Schedule 1 Amendments
Part 2 Fuel Tax Act 2006
17 Section 41-1
Omit:
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.
substitute:
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:
(a) make a taxable supply to a private user for domestic heating; or
(b) package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine; or
(c) make a taxable supply of LPG into certain kinds of tanks.
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