Commonwealth Numbered Acts

FUEL TAX ACT 2006 (NO. 72, 2006) - SECT 41.5

             (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 you do so for use in * carrying on your * enterprise.

Note 1:       Other provisions can affect your entitlement to the credit. (For example, see Subdivisions 41‑B and 45‑A of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .)

Note 2:       Fuel is taken to have been used if it is blended as specified in a determination made under section 95‑5.

Registration for GST

             (2)  However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are * registered for GST, or * required to be registered for GST.

             (3)  Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:

                     (a)  you are a non‑profit body; and

                     (b)  you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:

                              (i)  provides emergency services; and

                             (ii)  is clearly identifiable as such.