Commonwealth Numbered Acts Commonwealth Numbered ActsCleaner fuel grants
(1) The * amount of your fuel tax credit for taxable fuel is reduced to the extent, determined by the Minister, that fuel tax is imposed on the fuel to fund a cleaner fuel grant.
(2) For the purposes of subsection (1), the Minister must determine, by legislative instrument, the * amount of the fuel tax imposed that will fund a cleaner fuel grant.
Road user charge
(3) To the extent that you acquire, manufacture or import taxable fuel to use, in a vehicle, for travelling on a public road, the * amount of your fuel tax credit for the fuel is reduced by the amount of the road user charge, determined by the * Transport Minister.
Note: Only certain motor vehicles whose gross vehicle mass is more than 4.5 tonnes are entitled to any credit (see sections 41‑20 and 41‑25).
(4) However, the * amount is not reduced under subsection (3) if the vehicle’s travel on a public road is incidental to the vehicle’s main use.
(5) For the purposes of subsection (3), the * Transport Minister must determine, by legislative instrument, the * amount of the road user charge.
Working out the amount of the reduction
(6) The * amount by which a fuel tax credit for taxable fuel is reduced under subsection (1) or (3) is worked out by reference to the rate of fuel tax or road user charge in force:
(a) if you are * registered for GST, or * required to be registered for GST—at the beginning of the * tax period to which the credit is attributable; and
(b) if you are not registered for GST, nor required to be registered for GST—on the day on which the Commissioner receives your return relating to the fuel.
Note: Division 65 sets out which tax period a credit is attributable to.
Table of Subdivisions
Guide to Division 44
44‑A Increasing and decreasing fuel tax adjustments
Guide to Division 44