s 41-20
In forceNo fuel tax credit for fuel to be used in light vehicles on a public road
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
41-20 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.
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