Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-3 - SPECIAL RULES ABOUT ENTITIES  

Division 70 - Special rules about entities  

Subdivision 70-A - Special rules about entities and how they are organised  

SECTION 70-20  

70-20   APPLICATION OF FUEL TAX LAW TO RELIGIOUS PRACTITIONERS  
The *fuel tax law applies to *religious practitioners and religious institutions in the same way as the *GST Act applies to them under Division 50 of that Act.