Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)
Schedule 1 Repeal of the carbon tax
Part 2 Amendments
Fuel Tax Act 2006
111 Section 41-1
Omit:
However, fuel tax credits are denied under Subdivision 41-B if:
(a) another person is already entitled to a fuel tax credit in respect of the fuel; or
(b) the fuel is for use on-road in light vehicles; or
(c) the fuel is for use in vehicles that do not meet certain environmental criteria; or
(d) the fuel is for use in aircraft, and is not covered by the Opt-in Scheme.
substitute:
However, fuel tax credits are denied under Subdivision 41-B if:
(a) another person is already entitled to a fuel tax credit in respect of the fuel; or
(b) the fuel is for use on-road in light vehicles; or
(c) the fuel is for use in vehicles that do not meet certain environmental criteria; or
(d) the fuel is for use in aircraft.
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