41‑1 What this Division is about41‑1 What this Division is about

#### 41‑1 What this Division is about Fuel tax credits are provided under Subdivision 41‑A to business taxpayers who are registered, or required to be registered, for GST (and to some non‑profit bodies) in 2 situations. The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise). The second situation is where you acquire, manufacture or import fuel to: (a) make a taxable supply to a private user for domestic heating; or (b) package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine; or (c) make a taxable supply of LPG into certain kinds of tanks. However, fuel tax credits are denied under Subdivision 41‑B if: (a) another person is already entitled to a fuel tax credit in respect of the fuel; or (b) the fuel is for use on‑road in light vehicles; or (c) the fuel is for use in vehicles that do not meet certain environmental criteria; or (d) the fuel is for use in aircraft.