Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:3_11:p2
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 3 cl 11 (pt 2/2)
Character Range: 26569–27923

into Australia" were instead references to "acquire or manufacture in, or import into, Australia"; and
 (ii) "off‑road diesel fuel" were instead references to the fuel.

Entitlement to half a credit if you would not have been entitled to a credit
(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.
Note: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.

Entitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012
(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:
 (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and
 (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).

Fuel tax adjustment provisions
(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.
Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.

Part 4—Fuel tax credits for vehicles of 4.5 tonnes