Fuel Tax Act 2006
CHAPTER 3
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FUEL TAX CREDITS
PART 3-1
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BASIC RULES
Division 41
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Fuel tax credits for business taxpayers and non-profit bodies
Subdivision 41-B
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Disentitlement rules for fuel tax credits
SECTION 41-15
NO FUEL TAX CREDIT IF ANOTHER ENTITY WAS PREVIOUSLY ENTITLED TO A CREDIT
41-15(1)
You are not entitled to a fuel tax credit (under this Division or Division 42 ) for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit (under this Division or Division 42 ), or a *decreasing fuel tax adjustment, for the fuel.
41-15(2)
However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit (under this Division or Division 42 ), an *increasing fuel tax adjustment of the *amount of the credit (under this Division or Division 42 ).
You are not entitled to a fuel tax credit (under this Division or Division 42 ) for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit (under this Division or Division 42 ), or a *decreasing fuel tax adjustment, for the fuel.
View history note
Hide history note41-15(2)
However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit (under this Division or Division 42 ), an *increasing fuel tax adjustment of the *amount of the credit (under this Division or Division 42 ).
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