Commonwealth Consolidated Acts

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FUEL TAX ACT 2006 - SECT 40.5

Object of this Chapter

  (1)   The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:

  (a)   fuel used in private vehicles and for certain other private purposes; and

  (b)   fuel used on - road in light vehicles for business purposes.

  (2)   To do this, a fuel tax credit is provided to reduce or remove the incidence of fuel tax applied to:

  (a)   fuel used in * carrying on your * enterprise (other than fuel used on - road in light vehicles); and

  (b)   fuel used for domestic heating and domestic electricity generation; and

  (c)   fuel packaged for use other than in an internal combustion engine ; and

  (d)   fuel supplied into certain kinds of tanks.

Note:   However, other provisions of this Act might affect your entitlement to a fuel tax credit.

Table of Subdivisions

  Guide to Division   41

41 - A   Entitlement rules for fuel tax credits

41 - B   Disentitlement rules for fuel tax credits


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