41‑15 No fuel tax credit if another enti41‑15 No fuel tax credit if another entity was previously entitled to a credit

#### 41‑15 No fuel tax credit if another entity was previously entitled to a credit (1) You are not entitled to a fuel tax credit (under this Division or Division 42) for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit (under this Division or Division 42), or a \*decreasing fuel tax adjustment, for the fuel. (2) However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit, an \*increasing fuel tax adjustment of the \*amount of the credit.