Fuel Tax Act 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 42 - Fuel tax credit for non-business taxpayers  

Subdivision 42-A - Fuel tax credit for non-business taxpayers  

SECTION 42-5  

42-5   FUEL TAX CREDIT FOR FUEL TO BE USED IN GENERATING ELECTRICITY FOR DOMESTIC USE  

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 by you in generating electricity for domestic use.

Note:

If you are carrying on an enterprise, you might be entitled to a credit under section 41-5 .