41‑10 Fuel tax credit for fuel supplied 41‑10 Fuel tax credit for fuel supplied for domestic heating, packaged for supply or transferred into tanks

#### 41‑10 Fuel tax credit for fuel supplied for domestic heating, packaged for supply or transferred into tanks Certain fuels supplied for domestic heating (1) You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that: (a) you do so to make a \*taxable supply of the fuel to an entity; and (b) the fuel is kerosene, heating oil or any other fuel prescribed by the regulations; and (c) you have a reasonable belief that the entity: (i) will not use the fuel in \*carrying on an \*enterprise; but (ii) will use the fuel for domestic heating. Certain fuels packaged for supply (2) You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that: (a) you do so to package the fuel, in accordance with the regulations, for the purpose of making a \*taxable supply of the fuel for use other than in an internal combustion engine; and (b) the fuel is kerosene, mineral turpentine, white spirit or any other fuel prescribed by the regulations. LPG supplied into certain kinds of tanks (3) You are entitled to a fuel tax credit for taxable fuel that is \*LPG that you acquire or manufacture in, or import into, the indirect tax zone to the extent that: (a) you do so for making a \*taxable supply of the LPG; and (b) the supply involves transferring the LPG to a tank; and (c) the tank is not for use in a system for supplying fuel to an internal combustion engine of either a \*motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; and (d) any of the following apply to the tank: (i) the tank has a capacity of not more than 210 kilograms of LPG; (ii) the tank is at \*residential premises and is not for use in \*carrying on an \*enterprise; (iii) the tank is for use in a system for supplying fuel to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises). (4) Paragraph (3)(c) does not apply to a \*motor vehicle that: (a) is designed merely to move goods with a forklift and is for use primarily off public roads; or (b) is of a kind prescribed by the regulations for the purposes of this paragraph.