Fuel Tax (Consequential and Transitional Provisions) Act 2006

A legislative document providing consequential and transitional provisions for various tax-related changes.

Key points:

• Repeal of States Grants (Petroleum Products) Act 1965.
• Fuel Tax (Consequential and Transitional Provisions) Act 2006.

Definitions: Energy Grants Act: Energy Grants (Credits) Scheme Act 2003 Fuel Tax Act: Fuel Tax Act 2006 off-road credit: An off-road credit under Part 4 of the Energy Grants Act on-road alternative fuel has the meaning given by section 4 of the Energy Grants Act

Grants arising before 1 July 2006 - Division 1 - Energy grants claimed under the Energy Grants Act - Section 40 amended to include condition that if you purchase or import on-road diesel fuel on or after 1 July 2006, you are not entitled to an on-road credit - Section 51 amended to include similar condition for off-road diesel fuel

Fuel tax credits arising between 1 July 2006 and 30 June 2012 - Division 1 - Credits arising between 1 July 2006 and 30 June 2008 - Subitem (3) requires that the fuel was acquired, manufactured or imported for use in carrying on an enterprise other than for use in a vehicle travelling on a public road. If disregarding subsection 40(2) and sections 41 and 49A of the Energy Grants Act would have given you entitlement to an on-road credit - Subitem (4) requires that the fuel was acquired, manufactured or imported for use in carrying on your enterprise other than for incidental use

Fuel tax credits arising between 1 July 2008 and 30 June 2012 - Division 1 - Credits arising between 1 July 2008 and 30 June 2012 - Subitem (3) requires that the fuel was acquired, manufactured or imported for use in carrying on your enterprise other than for incidental use - Subitem (5) requires that the fuel would have been entitled to an off-road credit.