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Clean Energy (Fuel Tax Legislation Amendment) Bill 2011

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The Parliament of the

Commonwealth of Australia






Clean Energy (Fuel Tax Legislation Amendment) Bill 2011



(1)     Schedule 1, item 12, page 8 (after line 5), after paragraph 43-8(4)(b), insert:

                   (ba)  you acquire, manufacture or import the fuel in a financial year for use in a business whose use of taxable fuel in the year has a * carbon dioxide equivalence of less than 25,000 tonnes; or

[low use exemption]

(2)     Schedule 1, page 19 (after line 8), after item 24, insert:

24A  Section 110-5


carbon dioxide equivalence , in relation to taxable fuel, means the carbon dioxide equivalence of the amount of potential greenhouse gas emissions embodied in the fuel within the meaning of the Clean Energy Act 2011 .

[low use exemption]