Fuel Tax Act 2006
The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:
(a) fuel used in private vehicles and for certain other private purposes; an
(b) fuel used on-road in light vehicles for business purposes.
40-5(2)
To do this, a fuel tax credit is provided to reduce or reduce the incidence of fuel tax applied to:
(a) fuel used in *carrying on your *enterprise (other than fuel used on-road in light vehicles); and
(b) fuel used for domestic heating and domestic electricity generation; and
(c) fuel packaged for use other than in an internal combustion engine; and
(d) fuel supplied into certain kinds of tanks.
Note:
However, other provisions of this Act might affect your entitlement to a fuel tax credit.
View history note
Hide history note40-5(3)
(Repealed by No 83 of 2014)
40-5(4)
(Repealed by No 83 of 2014)
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