40Entitlement to on‑road credit

40 Entitlement to on‑road credit

(1) This part sets out the requirements for you to be entitled to an on‑road credit. (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.

Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).