Commonwealth Consolidated Acts

FUEL TAX ACT 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, the indirect tax zone 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 Subdivision   41 - B .)

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.