Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 43.10

Cleaner fuel grants

             (1)  The * amount of your fuel tax credit for taxable fuel is reduced to the extent, determined by the Minister, that fuel tax is imposed on the fuel to fund a cleaner fuel grant.

             (2)  For the purposes of subsection (1), the Minister must determine, by legislative instrument, the * amount of the fuel tax imposed that will fund a cleaner fuel grant.

Road user charge

             (3)  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.

Note:          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).

             (4)  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.

Working out the amount of the reduction

             (6)  The * amount by which a fuel tax credit for taxable fuel is reduced under subsection (1) or (3) is worked out by reference to the rate of fuel tax or road user charge in force:

                     (a)  if you are * registered for GST, or * required to be registered for GST--at the beginning of the * tax period to which the credit is attributable; and

                     (b)  if you are not registered for GST, nor required to be registered for GST--on the day on which the Commissioner receives your return relating to the fuel.

Note:          Division 65 sets out which tax period a credit is attributable to.

Determining the rate of road user charge

             (7)  The * amount of road user charge for taxable fuel is worked out using the following rate:

                     (a)  if no rate has been determined by the * Transport Minister--21 cents for each litre of the fuel;

                     (b)  otherwise--the rate determined by the Transport Minister.

             (8)  For the purposes of subsection (7), the * Transport Minister may determine, by legislative instrument, the rate of the road user charge.

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

                     (a)  make the following publicly available for at least 60 days:

                              (i)  the proposed increased rate of road user charge;

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

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

           (10)  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.

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

           (12)  The * Transport Minister must not make more than one determination in a financial year if the effect of the determination would be to increase the * road user charge more than once in that financial year.

Table of Subdivisions

             Guide to Division 44

44-A     Increasing and decreasing fuel tax adjustments

Guide to Division 44