41‑25 No fuel tax credit for fuel to be 41‑25 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria

#### 41‑25 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria (1) You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a \*motor vehicle, unless the vehicle meets one of the following criteria: (a) it is manufactured on or after 1 January 1996; (b) it is registered in an audited maintenance program that is accredited by the \*Transport Secretary; (c) it meets Rule 147A of the Australian Vehicle Standards Rules 1999; (d) it complies with a maintenance schedule that is endorsed by the Transport Secretary. (2) Subsection (1) does not apply to a \*motor vehicle: (a) that is used: (i) in carrying on a \*primary production business; and (ii) primarily on an agricultural property; or (b) that is not powered by a diesel engine; or (c) that is not used on a public road.