Fuel Tax Act 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-1 - BASIC RULES  

Division 41 - Fuel tax credits for business taxpayers and non-profit bodies  

Subdivision 41-B - Disentitlement rules for fuel tax credits  

SECTION 41-30  

41-30   NO FUEL TAX CREDIT FOR FUEL TO BE USED IN AN AIRCRAFT  

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You are not entitled to a fuel tax credit for taxable fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the Excise Act 1901 or the Customs Act 1901 , as the case requires).

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History

S 41-30 renumbered from 41-30(1) by No 83 of 2014, s 3 and Sch 1 item 116, by omitting " (1) " before " You are not " , applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.

S 41-30(1) renumbered from s 41-30 by No 157 of 2011, s 3 and Sch 1 item 8, by substituting " (1) You " for " You " , applicable to fuel acquired, manufactured or imported on or after 1 July 2012.

41-30(2)    
(Repealed by No 83 of 2014)

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History

S 41-30(2) repealed by No 83 of 2014, s 3 and Sch 1 item 117, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 41-30(2) formerly read:

41-30(2)
However, subsection (1) does not apply if the fuel is *covered by the Opt-in Scheme.

S 41-30(2) inserted by No 157 of 2011, s 3 and Sch 1 item 9, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.

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