CHAPTER 5
-
INTERPRETATION
PART 5-3
-
DICTIONARY
Division 110
-
Dictionary
Subdivision 110-A
-
Dictionary
SECTION 110-5
110-5
DICTIONARY
In this Act:
adjustment
has the meaning given by section
195-1
of the *GST Act.
agricultural activity
(Repealed by No 83 of 2014)
History
Definition of
"
agricultural activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 128, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
agricultural activity
has the meaning given by section
43-45
.
Definition of
"
agricultural activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 17, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
agricultural construction activity
(Repealed by No 83 of 2014)
History
Definition of
"
agricultural construction activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 129, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
agricultural construction activity
has the meaning given by section
43-30
.
Definition of
"
agricultural construction activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 18, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
agricultural property
(Repealed by No 83 of 2014)
History
Definition of
"
agricultural property
"
repealed by No 83 of 2014, s 3 and Sch 1 item 130, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
agricultural property
means land or premises on which a *core agricultural activity is conducted.
Definition of
"
agricultural activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 19, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
agricultural soil/water activity
(Repealed by No 83 of 2014)
History
Definition of
"
agricultural soil/water activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 131, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
agricultural soil/water activity
has the meaning given by section
43-25
.
Definition of
"
agricultural soil/water activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 20, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
agricultural waste activity
(Repealed by No 83 of 2014)
History
Definition of
"
agricultural waste activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 132, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
agricultural waste activity
has the meaning given by section
43-35
.
Definition of
"
agricultural waste activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 21, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
agriculture
(Repealed by No 83 of 2014)
History
Definition of
"
agriculture
"
repealed by No 83 of 2014, s 3 and Sch 1 item 133, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
agriculture
has the meaning given by section
43-15
.
Definition of
"
agriculture
"
inserted by No 157 of 2011, s 3 and Sch 1 item 22, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
amount
includes a nil amount.
approved catchment area
(Repealed by No 83 of 2014)
History
Definition of
"
approved catchment area
"
repealed by No 83 of 2014, s 3 and Sch 1 item 134, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
approved catchment area
has the meaning given by section
43-50
.
Definition of
"
approved catchment area
"
inserted by No 157 of 2011, s 3 and Sch 1 item 23, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
approved form
has the meaning given by section
388-50
in Schedule
1
to the
Taxation Administration Act 1953
.
assessed net fuel amount
, for a *tax period, or for a *fuel tax return period, means the *net fuel amount *assessed for the tax period or fuel tax return period.
History
Definition of
"
assessed net fuel amount
"
inserted by No 39 of 2012, s 3 and Sch 1 item 16, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
assessment
has the meaning given by the
Income Tax Assessment Act 1997
.
History
Definition of
"
assessment
"
inserted by No 39 of 2012, s 3 and Sch 1 item 17, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
Australia
(Repealed by No 70 of 2015)
History
Definition of
"
Australia
"
repealed by No 70 of 2015, s 3 and Sch 6 item 9, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015. The definition formerly read:
Australia
has the meaning given by section
195-1
of the *GST Act.
biodiesel
has the same meaning as it has in the
Excise Tariff Act 1921
.
History
Definition of
"
biodiesel
"
inserted by No 157 of 2011, s 3 and Sch 1 item 24, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
carbon reduction
(Repealed by No 83 of 2014)
History
Definition of
"
carbon reduction
"
repealed by No 83 of 2014, s 3 and Sch 1 item 135, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
carbon reduction
has the meaning given by subsection
43-8(1)
.
Definition of
"
carbon reduction
"
inserted by No 157 of 2011, s 3 and Sch 1 item 25, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
carrying on
an *enterprise has the meaning given by section
195-1
of the *GST Act.
CNG
(Repealed by No 83 of 2014)
History
Definition of
"
CNG
"
repealed by No 83 of 2014, s 3 and Sch 1 item 136, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
CNG
means compressed natural gas.
Definition of
"
CNG
"
inserted by No 157 of 2011, s 3 and Sch 1 item 26, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
Commissioner
means the Commissioner of Taxation.
Note:
The office of Commissioner of Taxation is created by section
4
of the
Taxation Administration Act 1953
.
core agricultural activity
(Repealed by No 83 of 2014)
History
Definition of
"
core agricultural activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 137, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
core agricultural activity
has the meaning given by section
43-55
.
Definition of
"
core agricultural activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 27, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
covered by the Opt-in Scheme
(Repealed by No 83 of 2014)
History
Definition of
"
covered by the Opt-in Scheme
"
repealed by No 83 of 2014, s 3 and Sch 1 item 138, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
covered by the Opt-in Scheme
: an amount of taxable fuel that an entity acquires, manufactures or imports (which may be part of a larger quantity of fuel so acquired, manufactured or imported) is
covered by the Opt-in Scheme
if, under the Opt-in Scheme provided for by the
Clean Energy Act 2011
:
(a)
there is a designated opt-in person in respect of the amount of fuel; and
(b)
there is a preliminary emissions number of the designated opt-in person for the financial year, and that number is attributable to the amount of fuel.
Definition of
"
covered by the Opt-in Scheme
"
inserted by No 157 of 2011, s 3 and Sch 1 item 28, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
creditable acquisition
has the meaning given by section
195-1
of the *GST Act.
creditable importation
has the meaning given by section
195-1
of the *GST Act.
decreasing adjustment
has the meaning given by section
195-1
of the *GST Act.
decreasing fuel tax adjustment
has the meaning given by section
44-5
.
History
Definition of
"
decreasing fuel tax adjustment
"
substituted by No 73 of 2006, s 3 and Sch 3 item 41 (as amended by No 42 of 2009, s 3 and Sch 7 item 15), effective 1 July 2013. The definition formerly read:
decreasing fuel tax adjustment
has the meaning given by:
(a)
section
44-5
of this Act; and
(b)
items 9 and 17 of Schedule 3 to the
Fuel Tax (Consequential and Transitional Provisions) Act 2006
.
Definition of
"
decreasing fuel tax adjustment
"
amended by No 73 of 2006, s 3 and Sch 3 item 36, by substituting
"
items 9 and 17
"
for
"
item 9
"
in para (b), effective 1 July 2010.
Definition of
"
decreasing fuel tax adjustment
"
amended by
No 42 of 2009
, s 3 and Sch 7 item 9, by omitting
"
and subsection 45-5(2)
"
after
"
section 44-5
"
, effective 1 July 2009. For application provision, see note under former Div
45
heading.
earthworks
(Repealed by No 83 of 2014)
History
Definition of
"
earthworks
"
repealed by No 83 of 2014, s 3 and Sch 1 item 139, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
earthworks
has the meaning given by section
43-60
.
Definition of
"
earthworks
"
inserted by No 157 of 2011, s 3 and Sch 1 item 29, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
effective fuel tax
has the meaning given by sections
43-5
and
43-7
.
History
Definition of
"
effective fuel tax
"
amended by No 68 of 2011, s 3 and Sch 1 item 32, by substituting
"
sections 43-5 and 43-7
"
for
"
section 43-5
"
, effective 1 December 2011.
enterprise
has the meaning given by section
9-20
of the *GST Act.
entity
has the meaning given by section
184-1
of the *GST Act.
Environment Minister
(Repealed by
No 42 of 2009
)
History
Definition of
"
Environment Minister
"
repealed by
No 42 of 2009
, s 3 and Sch 7 item 10, effective 1 July 2009. For application provision, see note under former Div
45
heading. The definition formerly read:
Environment Minister
means the Minister who administers the
Environment Protection and Biodiversity Conservation Act 1999
.
Environment Secretary
(Repealed by
No 42 of 2009
)
History
Definition of
"
Environment Secretary
"
repealed by
No 42 of 2009
, s 3 and Sch 7 item 11, effective 1 July 2009. For application provision, see note under former Div
45
heading. The definition formerly read:
Environment Secretary
has the meaning given by section 995-1 of the
Income Tax Assessment Act 1997
.
Finance Minister
has the meaning given by section
195-1
of the *GST Act.
financial year
has the meaning given by section
195-1
of the *GST Act.
fish
(Repealed by No 83 of 2014)
History
Definition of
"
fish
"
repealed by No 83 of 2014, s 3 and Sch 1 item 140, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
fish
has the meaning given by section
43-70(2)
.
Definition of
"
fish
"
inserted by No 157 of 2011, s 3 and Sch 1 item 30, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
fishing operations
(Repealed by No 83 of 2014)
History
Definition of
"
fishing operations
"
repealed by No 83 of 2014, s 3 and Sch 1 item 141, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
fishing operations
has the meaning given by section
43-70(1)
.
Definition of
"
fishing operations
"
inserted by No 157 of 2011, s 3 and Sch 1 item 31, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
forestry
(Repealed by No 83 of 2014)
History
Definition of
"
forestry
"
repealed by No 83 of 2014, s 3 and Sch 1 item 142, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
forestry
has the meaning given by section
43-75
.
Definition of
"
forestry
"
inserted by No 157 of 2011, s 3 and Sch 1 item 32, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
fuel tax
has the meaning given by section
43-6
.
History
Definition of
"
fuel tax
"
substituted by No 133 of 2014, s 3 and Sch 4 item 5, effective 10 November 2014. The definition formerly read:
fuel tax
means duty that is payable on fuel under:
(a)
the
Excise Act 1901
and the
Excise Tariff Act 1921
; or
(b)
the
Customs Act 1901
and the
Customs Tariff Act 1995
;
other than any duty that is expressed as a percentage of the value of fuel for the purposes of section
9
of the
Customs Tariff Act 1995
.
fuel tax adjustment
means an *increasing fuel tax adjustment or a *decreasing fuel tax adjustment.
fuel tax benefit
has the meaning given by section
75-10
.
fuel tax credit
means an entitlement arising under section
41-5
,
41-10
or
42-5
.
fuel tax disadvantage
has the meaning given by section
75-45
.
fuel tax law
means:
(a)
this Act; and
(b)
the
Fuel Tax (Consequential and Transitional Provisions) Act 2006
; and
(c)
the
Taxation Administration Act 1953
, so far as it relates to any Act covered by paragraphs (a) and (b); and
(d)
any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and
(e)
regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).
fuel tax return period
has the meaning given by section
61-20
.
government entity
has the meaning given by section
41
of the
A New Tax System (Australian Business Number) Act 1999
.
Greenhouse Challenge Plus Programme
(Repealed by
No 42 of 2009
)
History
Definition of
"
Greenhouse Challenge Plus Programme
"
repealed by
No 42 of 2009
, s 3 and Sch 7 item 12, effective 1 July 2009. For application provision, see note under former Div
45
heading. The definition formerly read:
Greenhouse Challenge Plus Programme
has the meaning given by section 45-5.
GST Act
means the
A New Tax System (Goods and Services Tax) Act 1999
.
GST branch
has the meaning given by section
54-5
of the *GST Act.
GST group
has the meaning given by section
48-5
of the *GST Act.
GST instalment
has the meaning given by subsection
162-70(1)
of the *GST Act.
GST instalment payer
has the meaning given by section
162-50
of the *GST Act.
GST instalment quarter
has the meaning given by subsections
162-70(2)
and
(3)
of the *GST Act.
GST joint venture
has the meaning given by section
51-5
of the *GST Act.
GST law
has the meaning given by section
195-1
of the *GST Act.
GST return
has the meaning given by section
195-1
of the *GST Act.
Guide
has the meaning given by section
105-10
.
half-year
(Repealed by No 83 of 2014)
History
Definition of
"
half-year
"
repealed by No 83 of 2014, s 3 and Sch 1 item 143, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
half-year
means a period of 6 months beginning on 1 July or 1 January.
Definition of
"
half-year
"
inserted by No 157 of 2011, s 3 and Sch 1 item 33, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
horticulture
(Repealed by No 83 of 2014)
History
Definition of
"
horticulture
"
repealed by No 83 of 2014, s 3 and Sch 1 item 144, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
horticulture
has the meaning given by section
43-65
.
Definition of
"
horticulture
"
inserted by No 157 of 2011, s 3 and Sch 1 item 34, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
incapacitated entity
has the meaning given by section
195-1
of the *GST Act.
increasing adjustment
has the meaning given by section
195-1
of the *GST Act.
increasing fuel tax adjustment
has the meaning given by sections 44-5 and 44-10.
History
Definition of
"
increasing fuel tax adjustment
"
amended by No 73 of 2006, s 3 and Sch 3 item 34B, by omitting
"
of this Act and item 12A of Schedule 3 to the
Fuel Tax (Consequential and Transitional Provisions) Act 2006
"
, effective 1 July 2008.
indirect tax zone
has the meaning given by section
195-1
of the *GST Act.
History
Definition of
"
indirect tax zone
"
inserted by No 70 of 2015, s 3 and Sch 6 item 10, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
input tax credit
has the meaning given by section
195-1
of the *GST Act.
input taxed
has the meaning given by section
195-1
of the *GST Act.
joint venture operator
has the meaning given by section
195-1
of the *GST Act.
livestock
(Repealed by No 83 of 2014)
History
Definition of
"
livestock
"
repealed by No 83 of 2014, s 3 and Sch 1 item 145, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
livestock
has the meaning given by section
43-20(2)
.
Definition of
"
livestock
"
inserted by No 157 of 2011, s 3 and Sch 1 item 35, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
livestock activity
(Repealed by No 83 of 2014)
History
Definition of
"
livestock activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 146, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
livestock activity
has the meaning given by section
43-20(1)
.
History
Definition of
"
livestock activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 36, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
Definition of
"
livestock activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 36, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
LNG
(Repealed by No 83 of 2014)
History
Definition of
"
LNG
"
repealed by No 83 of 2014, s 3 and Sch 1 item 147, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
LNG
means liquefied natural gas.
Definition of
"
LNG
"
inserted by No 157 of 2011, s 3 and Sch 1 item 37, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
LPG
means:
(a)
liquid propane; or
(b)
a liquid mixture of propane and butane; or
(c)
a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d)
a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
History
Definition of
"
LPG
"
inserted by No 68 of 2011, s 3 and Sch 1 item 33, effective 1 December 2011.
motor vehicle
has the meaning given by section
995-1
of the
Income Tax Assessment Act 1997
.
net amount
has the meaning given by section
195-1
of the *GST Act.
net fuel amount
has the meaning given by section
60-5
.
participant
has the meaning given by section
195-1
of the *GST Act.
pearling operations
(Repealed by No 83 of 2014)
History
Definition of
"
pearling operations
"
repealed by No 83 of 2014, s 3 and Sch 1 item 148, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
pearling operations
has the meaning given by subsection
43-70(3)
.
Definition of
"
pearling operations
"
inserted by No 157 of 2011, s 3 and Sch 1 item 38, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
period of review
, for an *assessment, has the meaning given by section
155-35
in Schedule
1
to the
Taxation Administration Act 1953
.
History
Definition of
"
period of review
"
inserted by No 39 of 2012, s 3 and Sch 2 item 4, effective 1 July 2012.
port
(Repealed by No 83 of 2014)
History
Definition of
"
port
"
repealed by No 83 of 2014, s 3 and Sch 1 item 149, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
port
means a port appointed under section
15
of the
Customs Act 1901
.
Definition of
"
port
"
inserted by No 157 of 2011, s 3 and Sch 1 item 39, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
primary production business
has the meaning given by subsection
995-1(1)
of the
Income Tax Assessment Act 1997
.
processing of fish
(Repealed by No 83 of 2014)
History
Definition of
"
processing of fish
"
repealed by No 83 of 2014, s 3 and Sch 1 item 150, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
processing of fish
has the meaning given by subsection
43-70(4)
.
Definition of
"
processing of fish
"
inserted by No 157 of 2011, s 3 and Sch 1 item 40, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
public authority
(Repealed by No 83 of 2014)
History
Definition of
"
public authority
"
repealed by No 83 of 2014, s 3 and Sch 1 item 151, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
public authority
means:
(a)
an instrumentality of the Commonwealth, a State or a Territory; or
(b)
an authority or body established for a public purpose by or under a law of the Commonwealth, a State or a Territory.
Definition of
"
public authority
"
inserted by No 157 of 2011, s 3 and Sch 1 item 41, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
registered for GST
has the meaning given to registered by section
195-1
of the *GST Act.
religious practitioner
has the meaning given by section
195-1
of the *GST Act.
renewable diesel
(Repealed by No 83 of 2014)
History
Definition of
"
renewable diesel
"
repealed by No 83 of 2014, s 3 and Sch 1 item 152, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
renewable diesel
means liquid fuel that is manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) through a process of hydrogenation (whether or not that process was part of some other process).
Definition of
"
renewable diesel
"
inserted by No 157 of 2011, s 3 and Sch 1 item 42, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
required to be registered for GST
has the meaning given to
required to be registered
by section
195-1
of the *GST Act.
resident agent
has the meaning given by section
195-1
of the *GST Act.
residential premises
has the meaning given by section
195-1
of the *GST Act.
History
Definition of
"
residential premises
"
inserted by No 68 of 2011, s 3 and Sch 1 item 34, effective 1 December 2011.
scheme
has the meaning given by subsection
165-10(2)
of the *GST Act.
sundry agricultural activity
(Repealed by No 83 of 2014)
History
Definition of
"
sundry agricultural activity
"
repealed by No 83 of 2014, s 3 and Sch 1 item 153, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
sundry agricultural activity
the meaning given by section
43-40
.
Definition of
"
sundry agricultural activity
"
inserted by No 157 of 2011, s 3 and Sch 1 item 43, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
taxable fuel
means fuel in respect of which duty is payable under:
(a)
the
Excise Act 1901
and the
Excise Tariff Act 1921
; or
(b)
the
Customs Act 1901
and the
Customs Tariff Act 1995
;
but does not include fuel covered by:
(c)
item 15, 20 or 21 of the Schedule to the
Excise Tariff Act 1921
; or
(d)
any imported goods that would be classified to item 15 of the Schedule to the
Excise Tariff Act 1921
, if the goods had been manufactured in the indirect tax zone.
Note:
Item 15 of the Schedule to the
Excise Tariff Act 1921
deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.
History
Definition of
"
taxable fuel
"
amended by No 70 of 2015, s 3 and Sch 6 item 11, by substituting
"
the indirect tax zone
"
for
"
Australia
"
in para (d), applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
Definition of
"
taxable fuel
"
substituted by No 83 of 2014, s 3 and Sch 1 item 154, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The definition formerly read:
taxable fuel
means:
(a)
fuel in respect of which duty is payable under:
(i)
the
Excise Act 1901
and the
Excise Tariff Act 1921
; or
(ii)
the
Customs Act 1901
and the
Customs Tariff Act 1995
; or
(b)
compressed natural gas, liquefied petroleum gas, or liquefied natural gas, that is subject to the carbon pricing mechanism (within the meaning of subsection
42A-5(3)
or
(4)
);
but does not include fuel covered by:
(c)
item 15, 20 or 21 of the Schedule to the
Excise Tariff Act 1921
; or
(d)
any imported goods that would be classified to item 15 of the Schedule to the
Excise Tariff Act 1921
, if the goods had been manufactured in Australia.
For the purposes of paragraph (b) of this definition,
compressed natural gas
,
liquefied petroleum gas
and
liquefied natural gas
have the same respective meanings as in the
Clean Energy Act 2011
.
Note:
Item 15 of the Schedule to the
Excise Tariff Act 1921
deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.
Definition of
"
taxable fuel
"
substituted by No 84 of 2012, s 3 and Sch 2 item 85, effective 1 July 2012. The definition formerly read:
taxable fuel
means fuel in respect of which duty is payable under:
(a)
the
Excise Act 1901
and the
Excise Tariff Act 1921
; or
(b)
the
Customs Act 1901
and the
Customs Tariff Act 1995
;
but does not include fuel covered by:
(c)
item 15, 20 or 21 of the Schedule to the
Excise Tariff Act 1921
; or
(d)
any imported goods that would be classified to item 15 of the Schedule to the
Excise Tariff Act 1921
, if the goods had been manufactured in Australia.
Note:
Item 15 of the Schedule to the
Excise Tariff Act 1921
deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.
taxable supply
has the meaning given by section
195-1
of the *GST Act.
tax period
has the meaning given by section
195-1
of the *GST Act.
Transport Department
means the Department administered by the *Transport Minister.
Transport Minister
means the Minister who administers the
Road Vehicle Standards Act 2018
.
History
Definition of
"
Transport Minister
"
amended by No 164 of 2018, s 3 and Sch 4 item 4, by substituting
"
Road Vehicle Standards Act 2018
"
for
"
Motor Vehicle Standards Act 1989
"
, effective 1 July 2021.
Transport Secretary
means the Secretary of the *Transport Department.
untaxable Commonwealth entity
has the meaning given by section
177-1
of the *GST Act.
you:
if a provision of this Act uses the expression
you
, it applies to entities generally, unless its application is expressly limited.
Note:
The expression
you
is not used in provisions that apply only to entities that are not individuals.
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