Fuel Tax Act 2006
40‑5 Object of this Chapter40‑5 Object of this Chapter
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40‑5 Object of this Chapter
(1) The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to: (a) fuel used in private vehicles and for certain other private purposes; and (b) fuel used on‑road in light vehicles for business purposes. (2) To do this, a fuel tax credit is provided to reduce or remove the incidence of fuel tax applied to: (a) fuel used in *carrying on your *enterprise (other than fuel used on‑road in light vehicles); and (b) fuel used for domestic heating and domestic electricity generation; and (c) fuel packaged for use other than in an internal combustion engine; and (d) fuel supplied into certain kinds of tanks.
Note: However, other provisions of this Act might affect your entitlement to a fuel tax credit.