Document ID: chunk:federal_register_of_legislation:C2021C00299:section:7:p4
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 7 (pt 4/6)
Character Range: 18948–21433

the purposes of this paragraph.

Subdivision 41‑B—Disentitlement rules for fuel tax credits

Table of Sections
41‑15 No fuel tax credit if another entity was previously entitled to a credit
41‑20 No fuel tax credit for fuel to be used in light vehicles on a public road
41‑25 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria
41‑30 No fuel tax credit for fuel to be used in an aircraft

41‑15  No fuel tax credit if another entity was previously entitled to a credit
 (1) You are not entitled to a fuel tax credit (under this Division or Division 42) for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit (under this Division or Division 42), or a *decreasing fuel tax adjustment, for the fuel.
 (2) However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit, an *increasing fuel tax adjustment of the *amount of the credit.

41‑20  No fuel tax credit for fuel to be used in light vehicles on a public road
  You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on a public road.

41‑25  No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria
 (1) You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a *motor vehicle, unless the vehicle meets one of the following criteria:
 (a) it is manufactured on or after 1 January 1996;
 (b) it is registered in an audited maintenance program that is accredited by the *Transport Secretary;
 (c) it meets Rule 147A of the Australian Vehicle Standards Rules 1999;
 (d) it complies with a maintenance schedule that is endorsed by the Transport Secretary.
 (2) Subsection (1) does not apply to a *motor vehicle:
 (a) that is used:
 (i) in carrying on a *primary production business; and
 (ii) primarily on an agricultural property; or
 (b) that is not powered by a diesel engine; or
 (c) that is not used on a public road.

41‑30  No fuel tax credit for fuel to be used in an aircraft
  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