Document ID: chunk:federal_register_of_legislation:F2016L01376:reg:6
Version: federal_register_of_legislation:F2016L01376
Segment Type: reg
Provision Reference: reg 6
Character Range: 2123–4000

6  Fuel tax credit for fuel to be sold or packaged
 (1) For paragraph 41‑10(2)(a) of the Act, the taxable fuel must be for packaging:
 (a) in packages each having a volume of 20 litres or less; and
 (b) in packages without any markings that suggest or imply that the fuel can or should be used in an internal combustion engine.
 (2) For paragraph 41‑10(2)(b) of the Act, the following kinds of fuel are prescribed:
 (a) fuel to which subitem 10.25 of the table in the Schedule to the Excise Tariff Act 1921 applies or that is an imported equivalent to the fuel to which that subitem applies;
 (b) fuel to which subitem 10.28 of the table in the Schedule to the Excise Tariff Act 1921 applies or that is an imported equivalent to the fuel to which that subitem applies;
 (c) fuel:
 (i) to which subitem 10.30 of the table in the Schedule to the Excise Tariff Act 1921 applies; and
 (ii) that is not a blend that contains a fuel to which any of subitems 10.1 to 10.12, 10.17, 10.20 or 10.21 of the table in the Schedule to the Excise Tariff Act 1921 applies; and
 (iii) that is not a blend that contains a fuel that is an imported equivalent to the fuel mentioned in subparagraph (ii);
 (d) fuel that is an imported equivalent to the fuel to which paragraph (c) applies.
Note: The subitems of the table in the Schedule to the Excise Tariff Act 1921 mentioned in this subsection relate to the following types of fuels:
(a) subitems 10.1 to 10.12—some petroleum products, gasoline, diesel and some blends;
(b) subitem 10.17—kerosene for use as fuel in aircraft;
(c) subitem 10.20—denatured ethanol for use as fuel in an internal combustion engine;
(d) subitem 10.21—biodiesel;
(e) subitem 10.25—some liquid aromatic hydrocarbons;
(f) subitem 10.28—some petroleum products other than blends;
(g) subitem 10.30—some blends that can be used as fuel in an internal combustion engine.