Fuel Tax Regulations 2006 (Repealed)
Part 3-1 Basic rules
43-10
Reducing the amount of fuel tax credit: conversion of amount of road user charge
(1)
For subsection 43-10(7) of the Act, an amount of road user charge for taxable fuel that is expressed as cents for each litre of the fuel may be converted to cents for each kilogram of the fuel by multiplying the amount by 1.333.
(2)
Subregulation (1) does not apply to a kind of taxable fuel if the Transport Minister:
(a) determines, by legislative instrument, another conversion rate for the kind of taxable fuel; or
(b) determines, under paragraph 43-10(7)(b) of the Act, a rate for each kilogram of the kind of fuel.
For subsection 43-10(7) of the Act, an amount of road user charge for taxable fuel that is expressed as cents for each litre of the fuel may be converted to cents for each kilogram of the fuel by multiplying the amount by 1.333.
(2)
Subregulation (1) does not apply to a kind of taxable fuel if the Transport Minister:
(a) determines, by legislative instrument, another conversion rate for the kind of taxable fuel; or
(b) determines, under paragraph 43-10(7)(b) of the Act, a rate for each kilogram of the kind of fuel.
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