41-30
CurrentNo fuel tax credit for fuel to be used in an aircraft
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
41-30 No fuel tax credit for fuel to be used in an aircraft
You are not entitled to a fuel tax credit for taxable fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the Excise Act 1901 or the Customs Act 1901, as the case requires).
This Act’s bill:Explanatory memorandumSecond reading speech
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