No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria
41-25 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria
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 *motor vehicle, unless the vehicle meets one of the following criteria:
it is manufactured on or after 1 January 1996;
it is registered in an audited maintenance program that is accredited by the *Transport Secretary;
it meets Rule 147A of the Australian Vehicle Standards Rules 1999;
it complies with a maintenance schedule that is endorsed by the Transport Secretary.
Subsection (1) does not apply to a *motor vehicle:
that is used:
in carrying on a *primary production business; and
primarily on an agricultural property; or
that is not powered by a diesel engine; or
that is not used on a public road.
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