Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 41.10

Certain fuels supplied for domestic heating

  (1)   You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

  (a)   you do so to make a * taxable supply of the fuel to an entity ; and

  (b)   the fuel is kerosene, heating oil or any other fuel prescribed by the regulations; and

  (c)   you have a reasonable belief that the entity:

  ( i )   will not use the fuel in * carrying on an * enterprise; but

  (ii)   will use the fuel for domestic heating.

Certain fuels packaged for supply

  (2)   You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

  (a)   you do so to package the fuel, in accordance with the regulations, for the purpose of making a * taxable supply of the fuel for use other than in an internal combustion engine; and

  (b)   the fuel is kerosene , mineral turpentine, white spirit or any other fuel prescribed by the regulations.

LPG supplied into certain kinds of tanks

  (3)   You are entitled to a fuel tax credit for taxable fuel that is * LPG that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

  (a)   you do so for making a * taxable supply of the LPG; and

  (b)   the supply involves transferring the LPG to a tank; and

  (c)   the tank is not for use in a system for supplying fuel to an internal combustion engine of either a * motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; and

  (d)   any of the following apply to the tank:

  ( i )   the tank has a capacity of not more than 210 kilograms of LPG;

  (ii)   the tank is at * residential premises and is not for use in * carrying on an * enterprise ;

  (iii)   the tank is for use in a system for supplying fuel to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises).

  (4)   Paragraph   ( 3)(c) does not apply to a * motor vehicle that:

  (a)   is designed merely to move goods with a forklift and is for use primarily off public roads; or

  (b)   is of a kind prescribed by the regulations for the purposes of this paragraph.

Table of Sections

41 - 15   No fuel tax credit if another entity was previously entitled to a credit

41 - 20   No fuel tax credit for fuel to be used in light vehicles on a public road

41 - 25   No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria

41 - 30   No fuel tax credit for fuel to be used in an aircraft