Fuel Tax Act 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 41 - Fuel tax credits for business taxpayers and non-profit bodies  

Subdivision 41-B - Disentitlement rules for fuel tax credits  

SECTION 41-25   NO FUEL TAX CREDIT FOR FUEL TO BE USED IN MOTOR VEHICLES THAT DO NOT MEET ENVIRONMENTAL CRITERIA  

41-25(1)    
You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a *motor vehicle, unless the vehicle meets one of the following criteria:

(a) it is manufactured on or after 1 January 1996;

(b) it is registered in an audited maintenance program that is accredited by the *Transport Secretary;

(c) it meets Rule 147A of the Australian Vehicle Standards Rules 1999;

(d) it complies with a maintenance schedule that is endorsed by the Transport Secretary.

41-25(2)    
Subsection (1) does not apply to a *motor vehicle:

(a) that is used:

(i) in carrying on a *primary production business; and

(ii) primarily on an agricultural property; or

(b) that is not powered by a diesel engine; or

(c) that is not used on a public road.