•   This Act sets up the Fuel Indexation (Road Funding) special account.

•   The Treasurer may determine that amounts are to be credited to the Fuel Indexation (Road Funding) special account.

•   Amounts may be debited from the Fuel Indexation (Road Funding) special account in accordance with the purposes of the Fuel Indexation (Road Funding) special account.

•   The purpose of the Fuel Indexation (Road Funding) special account is to ensure that amounts equal to the net revenue from indexation on customs and excise duties on fuel are transferred to the Federation Reform Fund in order to provide funding to the States and Territories for expenditure in relation to Australian road infrastructure investment.

•   The Infrastructure Minister is responsible for authorising debits (the amounts of which will be credited to the Federation Reform Fund).