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 41-20
41-20
NO FUEL TAX CREDIT FOR FUEL TO BE USED IN LIGHT VEHICLES ON A PUBLIC ROAD
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 vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on a public road.
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 vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on a public road.
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