Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:
(a) fuel used in private vehicles and for certain other private purposes; and
(b) fuel used on - road in light vehicles for business purposes.
(2) To do this, a fuel tax credit is provided to reduce or remove the incidence of fuel tax applied to:
(a) fuel used in * carrying on your * enterprise (other than fuel used on - road in light vehicles); and
(b) fuel used for domestic heating and domestic electricity generation; and
(c) fuel packaged for use other than in an internal combustion engine ; and
(d) fuel supplied into certain kinds of tanks.
Note: However, other provisions of this Act might affect your entitlement to a fuel tax credit.
Table of Subdivisions
Guide to Division 41
41 - A Entitlement rules for fuel tax credits
41 - B Disentitlement rules for fuel tax credits