Fuel Tax Act 2006

You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

you do so to make a *taxable supply of the fuel to an entity; and

the fuel is kerosene, heating oil or any other fuel prescribed by the regulations; and

you have a reasonable belief that the entity:

will not use the fuel in *carrying on an *enterprise; but

will use the fuel for domestic heating.

You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

you do so to package the fuel, in accordance with the regulations, for the purpose of making a *taxable supply of the fuel for use other than in an internal combustion engine; and

the fuel is kerosene, mineral turpentine, white spirit or any other fuel prescribed by the regulations.

You are entitled to a fuel tax credit for taxable fuel that is *LPG that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:

you do so for making a *taxable supply of the LPG; and

the supply involves transferring the LPG to a tank; and

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

any of the following apply to the tank:

the tank has a capacity of not more than 210 kilograms of LPG;

the tank is at *residential premises and is not for use in *carrying on an *enterprise;

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).

Paragraph (3)(c) does not apply to a *motor vehicle that:

is designed merely to move goods with a forklift and is for use primarily off public roads; or

is of a kind prescribed by the regulations for the purposes of this paragraph.