Fuel Tax Determination
FTD 2006/3A - Addendum
Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006?
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Addendum
Fuel Tax Determination FTD 2006/3 states that the Commissioner's view on the meaning of 'enterprise' for the purposes of the Fuel Tax Act 2006 are the same as those expressed in Goods and Services Tax Determination GSTD 2000/8. GSTD 2000/8 has been withdrawn and replaced with GSTD 2006/6.
Fuel Tax Determination FTD 2006/3 is amended as follows:
Omit the paragraph and footnote; substitute:
2. The Commissioner's views on the meaning of 'enterprise' for the purposes of the FT Act are the same as those expressed in Goods and Services Tax Determination GSTD 2006/6.[1]
Omit the paragraph; substitute:
3. GSTD 2006/6 in turn adopts, for Good and Services Tax purposes, the Commissioner's views set out in Miscellaneous Taxation Ruling MT 2006/1 The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number.
3. Related Rulings/Determinations
Omit:
GSTD 2000/8; MT 2000/1
substitute:
GSTD 2006/6; MT 2006/1
This Addendum applies on and from 13 December 2006.
Commissioner of Taxation
15 August 2007
Footnotes
Goods and Services Tax Determination GSTD 2006/6 Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of A New Tax System (Goods and Services Tax) Act 1999?
References
ATO references:
NO 2006/20258