Fuel Tax Act 2006

You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that you do so for use in *carrying on your *enterprise.

Other provisions can affect your entitlement to the credit. (For example, see Subdivision 41‑B.)

Fuel is taken to have been used if it is blended as specified in a determination made under section 95‑5.

However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.

Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:

you are a non‑profit body; and

you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:

provides emergency services; and

is clearly identifiable as such.