Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 41.30

                   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).

Table of Subdivisions

             Guide to Division 42

42-A     Fuel tax credit for non-business taxpayers

Guide to Division 42