Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p3
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 3/13)
Character Range: 29732–32313

*biodiesel; and
 (c) to which neither subsection (1) nor (2) of this section applies;
as if all the ethanol or biodiesel were manufactured or produced in Australia.
Note: As you may not know whether the ethanol or biodiesel is imported or manufactured domestically, this subsection requires you to work out the effective fuel tax assuming that they were manufactured domestically.

43‑10  Reducing the amount of your fuel tax credit

Road user charge
 (3) To the extent that you acquire, manufacture or import taxable fuel to use, in a vehicle, for travelling on a public road, the *amount of your fuel tax credit for the fuel is reduced by the amount of the road user charge for the fuel.
Note: Only certain motor vehicles whose gross vehicle mass is more than 4.5 tonnes are entitled to any credit (see sections 41‑20 and 41‑25).
 (4) However, the *amount is not reduced under subsection (3) if the vehicle's travel on a public road is incidental to the vehicle's main use.

Working out the amount of the reduction
 (6) The *amount by which a fuel tax credit for taxable fuel is reduced under subsection (3) is worked out by reference to the rate of fuel tax or road user charge in force on the day worked out using the table in subsection 43‑5(2A).

Determining the rate of road user charge
 (7) The *amount of road user charge for a taxable fuel is worked out using the rate determined under subsection (8) that applies to the taxable fuel.
 (8) The *Transport Minister may, by legislative instrument, determine a rate of road user charge for the following classes of taxable fuels:
 (a) taxable fuels for which duty is payable at a rate per litre of fuel;
 (b) taxable fuels for which duty is payable at a rate per kilogram of fuel;
 (c) taxable fuels for which duty is payable at a rate expressed in a unit of measurement that is not mentioned in paragraph (a) or (b).
Note 1: A different rate may be determined for each class of taxable fuels.
Note 2: For the purposes of determining whether duty is payable for a taxable fuel at a rate per litre, per kilogram or per another unit of measurement, see whichever of the Excise Tariff Act 1921 and the Customs Tariff Act 1995 is applicable to the taxable fuel.
 (9) Before the *Transport Minister determines an increased rate of road user charge, the Transport Minister must:
 (a) make the following publicly available for at least 60 days:
 (i) the proposed increased rate of road user charge;
 (ii) any information that was relied on in determining the proposed increased rate; and
 (b) consider any comments received, within