Fuel Tax Act 2006

To the extent that you acquire, manufacture or import taxable fuel to use, in a vehicle, for travelling on a public road, the *amount of your fuel tax credit for the fuel is reduced by the amount of the road user charge for the fuel.

Only certain motor vehicles whose gross vehicle mass is more than 4.5 tonnes are entitled to any credit (see sections 41‑20 and 41‑25).

However, the *amount is not reduced under subsection (3) if the vehicle’s travel on a public road is incidental to the vehicle’s main use.

The *amount by which a fuel tax credit for taxable fuel is reduced under subsection (3) is worked out by reference to the rate of fuel tax or road user charge in force on the day worked out using the table in subsection 43‑5(2A).

The *amount of road user charge for a taxable fuel is worked out using the rate determined under subsection (8) that applies to the taxable fuel.

The *Transport Minister may, by legislative instrument, determine a rate of road user charge for the following classes of taxable fuels:

taxable fuels for which duty is payable at a rate per litre of fuel;

taxable fuels for which duty is payable at a rate per kilogram of fuel;

taxable fuels for which duty is payable at a rate expressed in a unit of measurement that is not mentioned in paragraph (a) or (b).

A different rate may be determined for each class of taxable fuels.

For the purposes of determining whether duty is payable for a taxable fuel at a rate per litre, per kilogram or per another unit of measurement, see whichever of the Excise Tariff Act 1921 and the Customs Tariff Act 1995 is applicable to the taxable fuel.

Before the *Transport Minister determines an increased rate of road user charge, the Transport Minister must:

make the following publicly available for at least 60 days:

the proposed increased rate of road user charge;

any information that was relied on in determining the proposed increased rate; and

consider any comments received, within the period specified by the Transport Minister, from the public in relation to the proposed increased rate.

However, the *Transport Minister may, as a result of considering any comments received from the public in accordance with subsection (9), determine a rate of road user charge that is different from the proposed rate that was made publicly available without making that different rate publicly available in accordance with that subsection.

In determining the road user charge, the *Transport Minister must not apply a method for indexing the charge.

In determining the road user charge, the *Transport Minister must determine the rate to one decimal place of a cent.

The *Transport Minister must not make more than one determination in respect of a class of taxable fuel in a financial year if the effect of the determination would be to increase the road user charge for that class of taxable fuel more than once in that financial year.

For the classes of taxable fuel, see subsection (8).

For the purposes of determining, after the commencement of this subsection and before 1 July 2027, a rate of road user charge under subsection (8) in relation to a *financial year beginning on 1 July 2025 or 1 July 2026:

subsections (9), (10), (11) and (12) do not apply; and

the *Transport Minister may determine (including by varying a determination) a rate of road user charge for a day before the determination is made.