Document ID: chunk:federal_register_of_legislation:C2011A00068:clause:1_21
Version: federal_register_of_legislation:C2011A00068
Segment Type: clause
Provision Reference: sch 1 cl 21
Character Range: 11718–12966

21  At the end of section 41‑10
Add:

LPG supplied into certain kinds of tanks
 (3) You are entitled to a fuel tax credit for taxable fuel that is *LPG that you acquire or manufacture in, or import into, Australia to the extent that:
 (a) you do so for making a *taxable supply of the LPG; and
 (b) the supply involves transferring the LPG to a tank; and
 (c) the tank is not for use in a system for supplying fuel to an internal combustion engine of either a *motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; and
 (d) any of the following apply to the tank:
 (i) the tank has a capacity of not more than 210 kilograms of LPG and is for use in *carrying on an *enterprise;
 (ii) the tank is at *residential premises and is not for use in carrying on an enterprise;
 (iii) the tank is for use in a system for supplying fuel to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises).
 (4) Paragraph (3)(c) does not apply to a *motor vehicle that:
 (a) is designed merely to move goods with a forklift and is for use primarily off public roads; or
 (b) is of a kind prescribed by the regulations for the purposes of this paragraph.