s 41-15
In forceNo fuel tax credit if another entity was previously entitled to a credit
Chapter 3Fuel tax credits
Part 3-1Basic rules
Division 41Fuel tax credits for business taxpayers and non‑profit bodies
Subdivision 41-BDisentitlement rules for fuel tax credits
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.
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