Commonwealth Numbered Acts Commonwealth Numbered Acts(1) You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, Australia 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.
(2) You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, Australia 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.
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 aircraft