Fuel Tax Act 2006

S 43-10(1A) repealed by No 83 of 2014, s 3 and Sch 1 item 125, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-10(1A) formerly read:

Fuel to which this section applies

43-10(1A)
This section applies to taxable fuel other than fuel that you acquire, manufacture or import for use in aircraft.

S 43-10(1A) inserted by No 157 of 2011, s 3 and Sch 1 item 14, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.

S 43-10(1) repealed by No 81 of 2015, s 3 and Sch 1 item 17, effective 1 July 2015. S 43-10(1) formerly read:

Cleaner fuel grants

43-10(1)
The *amount of your fuel tax credit for taxable fuel is reduced to the extent, determined by the Minister, that fuel tax is imposed on the fuel to fund a cleaner fuel grant.

S 43-10(2) repealed by No 81 of 2015, s 3 and Sch 1 item 17, effective 1 July 2015. S 43-10(2) formerly read:

43-10(2)
For the purposes of subsection (1), the Minister must determine, by legislative instrument, the *amount of the fuel tax imposed that will fund a cleaner fuel grant.

S 43-10(3) amended by No 148 of 2008, s 3 and Sch 3 item 1, by substituting " for the fuel " for " , determined by the *Transport Minister " , applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.

S 43-10(5) repealed by No 148 of 2008, s 3 and Sch 3 item 2, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009. S 43-10(5) formerly read:

43-10(5)
For the purposes of subsection (3), the *Transport Minister must determine, by legislative instrument, the *amount of the road user charge.

S 43-10(6) amended by No 81 of 2015, s 3 and Sch 1 item 18, by omitting " (1) or " after " under subsection " , effective 1 July 2015.

S 43-10(6) substituted by No 133 of 2014, s 3 and Sch 4 item 3, applicable in relation to: (a) a tax period that starts on or after 1 July 2014; or (b) a fuel tax return period, if the return for that period is lodged on or after 1 July 2014. S 43-10(6) formerly read:

Working out the amount of the reduction

43-10(6)
The *amount by which a fuel tax credit for taxable fuel is reduced under subsection (1) or (3) is worked out by reference to the rate of fuel tax or road user charge in force:

(a) if you are *registered for GST, or *required to be registered for GST - at the beginning of the *tax period to which the credit is attributable; and

(b) if you are not registered for GST, nor required to be registered for GST - on the day on which the Commissioner receives your return relating to the fuel.

Note:

Division 65 sets out which tax period a credit is attributable to.

S 43-10(7) substituted by No 8 of 2019, s 3 and Sch 8 item 3, effective 2 March 2019. S 43-10(7) formerly read:

43-10(7)
The *amount of road user charge for taxable fuel is worked out using the following rate:

(a) if no rate has been determined by the *Transport Minister - 21 cents for each litre of the fuel;

(b) otherwise - the rate determined by the Transport Minister.

S 43-10(7) amended by No 39 of 2012, s 3 and Sch 4 item 14, by substituting " *amount " for " amount " , effective 15 April 2012.

S 43-10(7) inserted by No 148 of 2008, s 3 and Sch 3 item 4, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.

S 43-10(8) substituted by No 8 of 2019, s 3 and Sch 8 item 3, effective 2 March 2019. No 8 of 2019, s 3 and Sch 8 items 6 and 7 contain the following saving provisions:

Saving provision - Transport Minister ' s determinations  
6
A determination under subsection 43-10(8) of the Fuel Tax Act 2006 that was in force immediately before 2 March 2019 continues in force on and after 2 March 2019 as if it were a determination made under that subsection as amended by this Part for the class of taxable fuels described in paragraph 43-10(8)(a) . Rate for working out amount of road user charge  
(1)
This item applies to taxable fuel for which duty is payable at a rate per kilogram of fuel.

Note:

For the purposes of determining the taxable fuels for which duty is payable at a rate per kilogram of the fuel, see whichever of the Excise Tariff Act 1921 and the Customs Tariff Act 1995 is applicable to the taxable fuel.

(2)
For the purposes of section 43-10 of the Fuel Tax Act 2006 , the rate specified in the following table for a period is taken to have been the rate of road user charge for the taxable fuel for that period.

Rate of road user charge
Item	Period	Rate per kilogram of taxable fuel
1	1 July 2011 to 30 June 2012	$0.30792
2	1 July 2012 to 30 June 2013	$0.33992
3	1 July 2013 to 30 June 2016	$0.34845
4	1 July 2016 to 30 June 2017	$0.345
5	1 July 2017 to immediately before this item commences	$0.344

(3)
For the purposes of section 43-10 of the Fuel Tax Act 2006 , the rate of road user charge for the taxable fuel is taken to be $0.344 for the period:

(a) beginning on the commencement of this item; and

(b) ending immediately before the commencement of the first determination made under subsection 43-10(8) of that Act (as amended by this Part) for the class of taxable fuels described in paragraph 43-10(8)(b) .

(4)
This item has effect despite subsection 43-10(7) of the Fuel Tax Act 2006 (as in force before and after the commencement of this item).

S 43-10(8) formerly read:

43-10(8)
For the purposes of subsection (7), the *Transport Minister may determine, by legislative instrument, the rate of the road user charge.

S 43-10(8) inserted by No 148 of 2008, s 3 and Sch 3 item 4, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.

S 43-10(9) inserted by No 148 of 2008, s 3 and Sch 3 item 4, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.

S 43-10(10) inserted by No 148 of 2008, s 3 and Sch 3 item 4, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.

S 43-10(11) amended by No 88 of 2013, s 3 and Sch 7 item 198, by substituting " road user charge " for " *road user charge " , effective 28 June 2013.

S 43-10(11) inserted by No 148 of 2008, s 3 and Sch 3 item 4, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.

S 43-10(11A) amended by No 8 of 2019, s 3 and Sch 8 item 4, by omitting " for each litre of fuel " after " place of a cent " , effective 2 March 2019.

S 43-10(11A) inserted by No 102 of 2015, s 3 and Sch 3 item 1, applicable in relation to determinations under subsection 43-10(8) of the Fuel Tax Act 2006 (rate of road user charge) made on or after 30 June 2015.

S 43-10(12) substituted by No 8 of 2019, s 3 and Sch 8 item 5, effective 2 March 2019. S 43-10(12) formerly read:

43-10(12)
The *Transport Minister must not make more than one determination in a financial year if the effect of the determination would be to increase the road user charge more than once in that financial year.

S 43-10(12) amended by No 88 of 2013, s 3 and Sch 7 item 198, by substituting " road user charge " for " *road user charge " , effective 28 June 2013.

S 43-10(12) inserted by No 148 of 2008, s 3 and Sch 3 item 4, applicable to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.