Fuel Tax Act 2006

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.