s 44-1
In forceWhat this Division is about
Chapter 3Fuel tax credits
Part 3-1Basic rules
Division 44Increasing and decreasing fuel tax adjustments
44-1 What this Division is about
Your entitlement to a fuel tax credit for taxable fuel is worked out on the basis of what the fuel is intended for when you acquire, manufacture or import the fuel.
If you use or supply the fuel differently, or you do not use or supply the fuel at all, you have an increasing or decreasing fuel tax adjustment.
Fuel tax adjustments are included in working out your net fuel amount under Division 60. (Your assessed net fuel amount determines how much you owe the Commissioner or the Commissioner owes you.)
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