Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)

Schedule 4   Fuel tax credits

Fuel Tax Act 2006

4   Subsection 44-5(1)

Repeal the subsection, substitute:

(1) You have a *fuel tax adjustment if you use fuel, or make a *taxable supply of fuel, and the *amount of the fuel tax credit to which you would have been entitled for the use or supply would have been different from the amount to which you are or were entitled if one or both of the following were to apply:

(a) you had originally acquired, manufactured or imported the fuel to use or make a taxable supply in the circumstances in which you did use, or make a taxable supply of, the fuel;

(b) an alteration of a kind referred to in subsection 43-6(2) that:

(i) under that subsection, had been taken to have effect as if it is an amendment of an Act; and

(ii) under subsection 43-6(3) ceased to be taken to have that effect;

had never been proposed as mentioned in subsection 43-6(2).