Commonwealth Consolidated Acts Commonwealth Consolidated ActsYou are not entitled to a fuel tax credit for taxable fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the Excise Act 1901 or the Customs Act 1901 , as the case requires).
Table of Subdivisions
Guide to Division 42
42 - A Fuel tax credit for non - business taxpayers