CHAPTER 1 - INTRODUCTION
PART 1-1 - PRELIMINARY
Division 1 - Preliminary
Subdivision 1-A - Preliminary
SECTION 1-5
1-5
SHORT TITLE (see Note 1)
This Act may be cited as the
Fuel Tax Act 2006.
SECTION 1-10
1-10
COMMENCEMENT
This Act commences on 1 July 2006.
SECTION 1-15
1-15
STATES AND TERRITORIES ARE BOUND BY THE FUEL TAX LAW
The *fuel tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
Note:
For the application of this Act to the Commonwealth, see section 95-10.
PART 1-2 - USING THIS ACT
Division 2 - Overview and purpose of the fuel tax law
Subdivision 2-A - Overview and purpose of the fuel tax law
SECTION 2-1
2-1
OVERVIEW AND PURPOSE OF THE FUEL TAX LAW
This Act provides a single system of fuel tax credits. Fuel tax credits are paid to reduce or remove the incidence of fuel tax levied on taxable fuels, ensuring that, generally, fuel tax is effectively only applied to:
(a) fuel used in private vehicles and for certain other private purposes; and
(b) fuel used on-road in light vehicles for business purposes.
Liability for fuel tax currently arises under the Excise Act 1901, the Excise Tariff Act 1921, the Customs Act 1901 and the Customs Tariff Act 1995.
The administrative aspects of this Act (such as your rights, obligations and payment arrangements) are aligned as closely as possible to the administrative aspects of other indirect taxes (primarily, the GST), and other taxes administered by the Commissioner, to reduce your compliance costs.
History
S 2-1 amended by No 83 of 2014, s 3 and Sch 1 item 108, by substituting the first para for the first to fourth para, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The first to fourth para formerly read:
This Act provides a single system of fuel tax credits. Fuel tax credits are paid to reduce the incidence of fuel tax levied on taxable fuels, ensuring that, generally, fuel tax is effectively only applied to:
(a) fuel used in private vehicles and for certain other private purposes; and
(b) fuel used on-road in light vehicles for business purposes.
For fuel that is not *covered by the Opt-in Scheme, the fuel tax credit entitlement is (with some exceptions) reduced by an amount equivalent to what the carbon price on the fuel emissions would be (if those emissions were subject to a carbon price). For fuel that is covered by that Scheme, the entitlement is not so reduced.
Fuel tax credits are also provided for fuel for use in aircraft if the fuel is covered by the Opt-in Scheme. The amount of the credit is limited to the carbon component rate that was factored into the rate of fuel tax.
Fuel tax credits are also provided for gaseous fuel that is subject to the carbon pricing mechanism if the fuel is for use in agriculture, fishing operations or forestry. The amount of the credit is the amount of the carbon charge that is embedded in the price of the fuel.
S 2-1 amended by No 84 of 2012, s 3 and Sch 2 item 76, by inserting "Fuel tax credits are also provided for gaseous fuel that is subject to the carbon pricing mechanism if the fuel is for use in agriculture, fishing operations or forestry. The amount of the credit is the amount of the carbon charge that is embedded in the price of the fuel.", effective 1 July 2012.
S 2-1 amended by No 157 of 2011, s 3 and Sch 1 item 1, by substituting the first to third para for the first para, applicable to fuel acquired, manufactured or imported on or after 1 July 2012. The first para formerly read:
This Act provides a single system of fuel tax credits. Fuel tax credits are paid to reduce or remove the incidence of fuel tax levied on taxable fuels, ensuring that, generally, fuel tax is effectively only applied to:
(a) fuel used in private vehicles and for certain other private purposes; and
(b) fuel used on-road in light vehicles for business purposes.
S 2-1 amended by No 68 of 2011, s 3 and Sch 1 item 15, by omitting "It is intended that this Act be extended to apply to certain compressed and liquefied gaseous fuels." before the para relating to administrative aspects of this Act, effective 1 December 2011.
Division 3 - Explanation of the use of defined terms
Subdivision 3-A - Explanation of the use of defined terms
SECTION 3-1
WHEN DEFINED TERMS ARE IDENTIFIED
3-1(1)
Many of the terms used in the *fuel tax law are defined.
3-1(2)
Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*enterprise". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions at section
110-5.
SECTION 3-5
WHEN TERMS ARE
NOT
IDENTIFIED
3-5(1)
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
3-5(2)
Terms are
not asterisked in the non-operative material contained in this Act.
Note:
The non-operative material is described in Division 4.
3-5(3)
The following basic terms used throughout the Act are
not identified with an asterisk.
|
Common definitions that are not asterisked
|
|
Item
|
This term:
|
| 1 |
Commissioner |
| 2 |
entity |
| 3 |
fuel tax |
| 4 |
fuel tax credit |
| 5 |
indirect tax zone |
| 6 |
taxable fuel |
| 7 |
you |
History
S 3-5(3) amended by No 70 of 2015, s 3 and Sch 6 item 5, by substituting the table, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015. The table formerly read:
|
Common definitions that are not asterisked
|
|
Item
|
This term
|
| 1 |
Australia |
| 2 |
Commissioner |
| 3 |
entity |
| 4 |
fuel tax |
| 5 |
fuel tax credit |
| 6 |
taxable fuel |
| 7 |
you |
SECTION 3-10
3-10
IDENTIFYING THE DEFINED TERM IN A DEFINITION
Within a definition, the defined term is identified by
bold italics
.
Division 4 - Status of Guides and other non-operative material
Subdivision 4-A - Status of Guides and other non-operative material
SECTION 4-1
4-1
NON-OPERATIVE MATERIAL
In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.
This other material falls into 2 main categories.
SECTION 4-5
4-5
GUIDES
The first is the "Guides". A *Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.
*Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section
105-10.
SECTION 4-10
4-10
OTHER MATERIAL
The other category consists of material such as notes and examples. These also form part of the Act. Generally, they are distinguished by type size from the operative provisions, but are not kept separate from them.
CHAPTER 3 - FUEL TAX CREDITS
PART 3-1 - BASIC RULES
Division 40 - Object of this Chapter
Subdivision 40-A - Object of this Chapter
SECTION 40-5
OBJECT OF THIS CHAPTER
40-5(1)
The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:
(a)
fuel used in private vehicles and for certain other private purposes; an
(b)
fuel used on-road in light vehicles for business purposes.
40-5(2)
To do this, a fuel tax credit is provided to reduce or reduce the incidence of fuel tax applied to:
(a)
fuel used in *carrying on your *enterprise (other than fuel used on-road in light vehicles); and
(b)
fuel used for domestic heating and domestic electricity generation; and
(c)
fuel packaged for use other than in an internal combustion engine; and
(d)
fuel supplied into certain kinds of tanks.
Note:
However, other provisions of this Act might affect your entitlement to a fuel tax credit.
History
S 40-5(2) amended by No 83 of 2014, s 3 and Sch 1 item 109, by inserting "or remove" after "reduce", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
S 40-5(2) amended by No 157 of 2011, s 3 and Sch 1 item 2, by substituting "reduce" for "remove or reduce", applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
S 40-5(2) amended by No 68 of 2011, s 3 and Sch 1 item 16, by inserting para (d), effective 1 December 2011.
40-5(3)
(Repealed by No 83 of 2014)
History
S 40-5(3) repealed by No 83 of 2014, s 3 and Sch 1 item 110, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 40-5(3) formerly read:
40-5(3)
For fuel that is not *covered by the Opt-in Scheme, your fuel tax credit entitlement is (with some exceptions) reduced by an amount equivalent to what the carbon price on the fuel emissions would be (if those emissions were subject to a carbon price). For fuel that is covered by that Scheme, your entitlement is not so reduced.
S 40-5(3) inserted by No 157 of 2011, s 3 and Sch 1 item 3, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
40-5(4)
(Repealed by No 83 of 2014)
History
S 40-5(4) repealed by No 83 of 2014, s 3 and Sch 1 item 110, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 40-5(4) formerly read:
40-5(4)
Fuel tax credits are also provided for fuel for use in aircraft if the fuel is *covered by the Opt-in Scheme. The amount of the credit is limited to the carbon component rate that was factored into the rate of fuel tax.
S 40-5(4) inserted by No 157 of 2011, s 3 and Sch 1 item 3, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
Division 41 - Fuel tax credits for business taxpayers and non-profit bodies
SECTION 41-1
WHAT THIS DIVISION IS ABOUT
Fuel tax credits are provided under Subdivision 41-A to business taxpayers who are registered, or required to be registered, for GST (and to some non-profit bodies) in 2 situations.
The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise).
The second situation is where you acquire, manufacture or import fuel to:
(a) make a taxable supply to a private user for domestic heating; or
(b) package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine; or
(c) make a taxable supply of LPG into certain kinds of tanks.
However, fuel tax credits are denied under Subdivision 41-B if:
(a) another person is already entitled to a fuel tax credit in respect of the fuel; or
(b) the fuel is for use on-road in light vehicles; or
(c) the fuel is for use in vehicles that do not meet certain environmental criteria; or
(d) the fuel is for use in aircraft.
History
S 41-1 amended by No 83 of 2014, s 3 and Sch 1 item 111, by substituting the fourth para, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The fourth para formerly read:
However, fuel tax credits are denied under Subdivision 41-B if:
(a) another person is already entitled to a fuel tax credit in respect of the fuel; or
(b) the fuel is for use on-road in light vehicles; or
(c) the fuel is for use in vehicles that do not meet certain environmental criteria; or
(d) the fuel is for use in aircraft, and is not covered by the Opt-in Scheme.
S 41-1 amended by No 157 of 2011, s 3 and Sch 1 item 4, by substituting para (d) of the fourth para, applicable to fuel acquired, manufactured or imported on or after 1 July 2012. Para (d) formerly read:
(d) the fuel is for use in aircraft.
S 41-1 amended by No 68 of 2011, s 3 and Sch 1 item 17, by substituting the second and third para for the second para, effective 1 December 2011. The second para formerly read:
The first situation is where you acquire, manufacture or import fuel to use in carrying on your enterprise (whether the fuel is used as fuel or otherwise). The second situation is where you acquire, manufacture or import fuel to make a taxable supply to a private user for domestic heating or to package the fuel for the purpose of making a taxable supply of it for use other than in an internal combustion engine.
Subdivision 41-A - Entitlement rules for fuel tax credits
SECTION 41-5
FUEL TAX CREDIT FOR FUEL TO BE USED IN CARRYING ON YOUR ENTERPRISE
41-5(1)
You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that you do so for use in *carrying on your *enterprise.
Note 1:
Other provisions can affect your entitlement to the credit. (For example, see Subdivision 41-B.)
Note 2:
Fuel is taken to have been used if it is blended as specified in a determination made under section 95-5.
History
S 41-5(1) amended by No 70 of 2015, s 3 and Sch 6 item 6, by substituting "the indirect tax zone" for "Australia", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
S 41-5(1) amended by No 73 of 2006, s 3 and Sch 3 item 37, by omitting "of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006" after "Subdivision 41-B" in note 1, effective 1 July 2012.
S 41-5(1) amended by No 42 of 2009, s 3 and Sch 7 item 1, by substituting "Subdivision 41-B" for "Subdivisions 41-B and 45-A" in Note 1, effective 1 July 2009. For application provision, see note under former Div 45 heading.
41-5(2)
Registration for GST
However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
41-5(3)
Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:
(a)
you are a non-profit body; and
(b)
you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:
(i)
provides emergency services; and
(ii)
is clearly identifiable as such.
History
S 41-5(3) amended by No 83 of 2014, s 3 and Sch 1 item 112, by substituting "vehicle (or vessel)" for "vehicle, vessel or aircraft" in para (b), applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
S 41-5(3) amended by No 157 of 2011, s 3 and Sch 1 item 5, by substituting "vehicle, vessel or aircraft" for "vehicle (or vessel)" in para (b), applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
SECTION 41-10
FUEL TAX CREDIT FOR FUEL SUPPLIED FOR DOMESTIC HEATING, PACKAGED FOR SUPPLY OR TRANSFERRED INTO TANKS
Certain fuels supplied for domestic heating
41-10(1)
You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:
(a)
you do so to make a *taxable supply of the fuel to an entity; and
(b)
the fuel is kerosene, heating oil or any other fuel prescribed by the regulations; and
(c)
you have a reasonable belief that the entity:
(i)
will not use the fuel in *carrying on an *enterprise; but
(ii)
will use the fuel for domestic heating.
History
S 41-10(1) amended by No 70 of 2015, s 3 and Sch 6 item 6, by substituting "the indirect tax zone" for "Australia", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
Certain fuels packaged for supply
41-10(2)
You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:
(a)
you do so to package the fuel, in accordance with the regulations, for the purpose of making a *taxable supply of the fuel for use other than in an internal combustion engine; and
(b)
the fuel is kerosene, mineral turpentine, white spirit or any other fuel prescribed by the regulations.
History
S 41-10(2) amended by No 70 of 2015, s 3 and Sch 6 item 6, by substituting "the indirect tax zone" for "Australia", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
LPG supplied into certain kinds of tanks
41-10(3)
You are entitled to a fuel tax credit for taxable fuel that is *LPG that you acquire or manufacture in, or import into, the indirect tax zone to the extent that:
(a)
you do so for making a *taxable supply of the LPG; and
(b)
the supply involves transferring the LPG to a tank; and
(c)
the tank is not for use in a system for supplying fuel to an internal combustion engine of either a *motor vehicle or a vessel, either directly or by filling another tank connected to such an engine; and
(d)
any of the following apply to the tank:
(i)
the tank has a capacity of not more than 210 kilograms of LPG;
(ii)
the tank is at *residential premises and is not for use in *carrying on an *enterprise;
(iii)
the tank is for use in a system for supplying fuel to at least 2 residential premises (whether or not the system also supplies fuel to premises other than residential premises).
History
S 41-10(3) amended by No 70 of 2015, s 3 and Sch 6 item 6, by substituting "the indirect tax zone" for "Australia", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
S 41-10(3) amended by No 136 of 2011, s 3 and Sch 4 items 5 and 6, by omitting "and is for use in *carrying on an *enterprise" from the end of para (d)(i) and substituting "*carrying on an *enterprise" for "carrying on an enterprise" in para (d)(ii), applicable to taxable fuel acquired, manufactured or imported on or after 1 December 2011.
S 41-10(3) inserted by No 68 of 2011, s 3 and Sch 1 item 21, applicable to taxable fuel acquired, manufactured or imported on or after 1 December 2011.
41-10(4)
Paragraph (3)(c) does not apply to a *motor vehicle that:
(a)
is designed merely to move goods with a forklift and is for use primarily off public roads; or
(b)
is of a kind prescribed by the regulations for the purposes of this paragraph.
History
S 41-10(4) inserted by No 68 of 2011, s 3 and Sch 1 item 21, applicable to taxable fuel acquired, manufactured or imported on or after 1 December 2011.
Subdivision 41-B - Disentitlement rules for fuel tax credits
SECTION 41-15
NO FUEL TAX CREDIT IF ANOTHER ENTITY WAS PREVIOUSLY ENTITLED TO A CREDIT
41-15(1)
You are not entitled to a fuel tax credit (under this Division or Division
42) for taxable fuel if it is reasonable to conclude that another entity has previously been entitled to a fuel tax credit (under this Division or Division
42), or a *decreasing fuel tax adjustment, for the fuel.
History
S 41-15(1) amended by No 83 of 2014, s 3 and Sch 1 item 113, by substituting "this Division or Division 42" for "this Division, Division 42 or Division 42A" wherever occurring, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
S 41-15(1) amended by No 84 of 2012, s 3 and Sch 2 item 77, by substituting ", Division 42 or Division 42A" for "or Division 42" wherever occurring, effective 1 July 2012.
41-15(2)
However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit (under this Division or Division
42), an *increasing fuel tax adjustment of the *amount of the credit (under this Division or Division
42).
History
S 41-15 amended by No 68 of 2011, s 3 and Sch 1 item 23, by inserting "(under this Division or Division 42)" after "credit" wherever occurring, effective 1 December 2011. No 68 of 2011, s 3 and Sch 1 item 24 contains the following application provision:
24 Previous interpretation preserved
24
The amendment of subsection 41-15(1) of the Fuel Tax Act 2006 made by this Schedule does not affect by implication the interpretation of the subsection before the amendment.
SECTION 41-20
41-20
NO FUEL TAX CREDIT FOR FUEL TO BE USED IN LIGHT VEHICLES ON A PUBLIC ROAD
You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on a public road.
History
S 41-20 amended by No 73 of 2006, s 3 and Sch 3 item 38, by repealing the note at the end, effective 1 July 2012. The note formerly read:
Note:
If you acquire a vehicle of 4.5 tonnes before 1 July 2006, you might be entitled to the credit under Part 4 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006.
SECTION 41-25
NO FUEL TAX CREDIT FOR FUEL TO BE USED IN MOTOR VEHICLES THAT DO NOT MEET ENVIRONMENTAL CRITERIA
41-25(1)
You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a *motor vehicle, unless the vehicle meets one of the following criteria:
(a)
it is manufactured on or after 1 January 1996;
(b)
it is registered in an audited maintenance program that is accredited by the *Transport Secretary;
(c)
it meets Rule 147A of the Australian Vehicle Standards Rules 1999;
(d)
it complies with a maintenance schedule that is endorsed by the Transport Secretary.
41-25(2)
Subsection (1) does not apply to a *motor vehicle:
(a)
that is used:
(i)
in carrying on a *primary production business; and
(ii)
primarily on an agricultural property; or
(b)
that is not powered by a diesel engine; or
(c)
that is not used on a public road.
History
S 41-25(2) amended by No 83 of 2014, s 3 and Sch 1 item 114, by substituting "agricultural property" for "*agricultural property" in para (a)(ii), applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
S 41-25(2) amended by No 157 of 2011, s 3 and Sch 1 item 6, by substituting "*agricultural property" for "agricultural property" in para (a)(ii), applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
SECTION 41-30
41-30
NO FUEL TAX CREDIT FOR FUEL TO BE USED IN AN AIRCRAFT
You are not entitled to a fuel tax credit for taxable fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the
Excise Act 1901 or the
Customs Act 1901, as the case requires).
History
S 41-30 renumbered from 41-30(1) by No 83 of 2014, s 3 and Sch 1 item 116, by omitting "(1)" before "You are not", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
S 41-30(1) renumbered from s 41-30 by No 157 of 2011, s 3 and Sch 1 item 8, by substituting "(1) You" for "You", applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
41-30(2)
(Repealed by No 83 of 2014)
History
S 41-30(2) repealed by No 83 of 2014, s 3 and Sch 1 item 117, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 41-30(2) formerly read:
41-30(2)
However, subsection (1) does not apply if the fuel is *covered by the Opt-in Scheme.
S 41-30(2) inserted by No 157 of 2011, s 3 and Sch 1 item 9, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
41-35
(Repealed) SECTION 41-35 NO FUEL TAX CREDIT UNDER THIS DIVISION OR DIVISION 42 FOR GASEOUS FUEL THAT IS SUBJECT TO THE CARBON PRICING MECHANISM
(Repealed by No 83 of 2014)
History
S 41-35 repealed by No 83 of 2014, s 3 and Sch 1 item 118, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 41-35 formerly read:
SECTION 41-35 NO FUEL TAX CREDIT UNDER THIS DIVISION OR DIVISION 42 FOR GASEOUS FUEL THAT IS SUBJECT TO THE CARBON PRICING MECHANISM
41-35(1)
You are not entitled to a fuel tax credit (under this Division or Division 42) for taxable fuel if:
(a)
the fuel is compressed natural gas, liquefied petroleum gas or liquefied natural gas; and
(b)
the fuel is subject to the carbon pricing mechanism (within the meaning of subsection 42A-5(3) or (4)).
41-35(2)
For the purposes of this section,
compressed natural gas
,
liquefied petroleum gas
and
liquefied natural gas
have the same respective meanings as in the Clean Energy Act 2011.
S 41-35 inserted by No 84 of 2012, s 3 and Sch 2 item 78, effective 1 June 2012.
Division 42 - Fuel tax credit for non-business taxpayers
SECTION 42-1
WHAT THIS DIVISION IS ABOUT
Fuel tax credits are provided under this Division to non-business taxpayers. Currently, a credit is only provided for fuel to be used by you for generating electricity for domestic use.
Subdivision 42-A - Fuel tax credit for non-business taxpayers
SECTION 42-5
42-5
FUEL TAX CREDIT FOR FUEL TO BE USED IN GENERATING ELECTRICITY FOR DOMESTIC USE
You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that you do so for use by you in generating electricity for domestic use.
Note:
If you are carrying on an enterprise, you might be entitled to a credit under section 41-5.
History
S 42-5 amended by No 70 of 2015, s 3 and Sch 6 item 7, by substituting "the indirect tax zone" for "Australia", applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
(Repealed) Division 42A - Fuel tax credit for gaseous fuel that is subject to the carbon pricing mechanism
History
Div 42A repealed by No 83 of 2014, s 3 and Sch 1 item 119, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
Div 42A inserted by No 84 of 2012, s 3 and Sch 2 item 79, effective 1 July 2012.
(Repealed) Guide to Division 42A
42A-1
(Repealed) SECTION 42A-1 WHAT THIS DIVISION IS ABOUT
(Repealed by No 83 of 2014)
History
S 42A-1 repealed by No 83 of 2014, s 3 and Sch 1 item 119, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 42A-1 formerly read:
SECTION 42A-1 WHAT THIS DIVISION IS ABOUT
42A-1
Fuel tax credits are provided under this Division for gaseous fuel that is subject to the carbon pricing mechanism if the fuel is for use in agriculture, fishing operations or forestry.
S 42A-1 inserted by No 84 of 2012, s 3 and Sch 2 item 79, effective 1 July 2012.
(Repealed) Subdivision 42A-A - Fuel tax credit for gaseous fuel that is subject to the carbon pricing mechanism
History
Subdiv 42A-A repealed by No 83 of 2014, s 3 and Sch 1 item 119, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
Subdiv 42A-A inserted by No 84 of 2012, s 3 and Sch 2 item 79, effective 1 July 2012.
42A-5
(Repealed) SECTION 42A-5 FUEL TAX CREDIT FOR GASEOUS FUEL SUBJECT TO THE CARBON PRICING MECHANISM
(Repealed by No 83 of 2014)
History
S 42A-5 repealed by No 83 of 2014, s 3 and Sch 1 item 119, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 42A-5 formerly read:
SECTION 42A-5 FUEL TAX CREDIT FOR GASEOUS FUEL SUBJECT TO THE CARBON PRICING MECHANISM
42A-5(1)
You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that:
(a)
the fuel is compressed natural gas, liquefied petroleum gas or liquefied natural gas; and
(b)
you acquire, manufacture or import the fuel for use in:
(i)
*agriculture; or
(ii)
*fishing operations; or
(iii)
*forestry; and
(c)
the fuel is subject to the carbon pricing mechanism (within the meaning of subsection (3) or (4)); and
(d)
you acquire, manufacture or import the fuel for use in *carrying on your *enterprise.
Registration for GST
42A-5(2)
However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
When fuel is subject to the carbon pricing mechanism
42A-5(3)
Compressed natural gas is
subject to the carbon pricing mechanism
if:
(a)
a person has, under section 33 or 35 of the Clean Energy Act 2011, a preliminary emissions number for an eligible financial year; and
(b)
the preliminary emissions number is attributable to the supply of the natural gas that was used to manufacture or produce the compressed natural gas.
42A-5(4)
Liquefied petroleum gas or liquefied natural gas is
subject to the carbon pricing mechanism
if:
(a)
a person has, under section 36B or 36C of the Clean Energy Act 2011, a preliminary emissions number for an eligible financial year; and
(b)
the preliminary emissions number is attributable to the import, manufacture or production of the liquefied petroleum gas or liquefied natural gas.
Definitions
42A-5(5)
For the purposes of this section,
compressed natural gas
,
liquefied petroleum gas
,
liquefied natural gas
,
preliminary emissions number
,
eligible financial year
,
natural gas
,
person
and
supply
have the same respective meanings as in the Clean Energy Act 2011.
S 42A-5 inserted by No 84 of 2012, s 3 and Sch 2 item 79, effective 1 July 2012.
Division 43 - Working out your fuel tax credit
SECTION 43-1
WHAT THIS DIVISION IS ABOUT
The amount of your credit for taxable fuel is the amount of fuel tax that was payable on the fuel, reduced to take account of certain grants and subsidies that were payable in respect of the fuel (as the grants or subsidies reduced the amount of fuel tax that effectively applied to the fuel).
For taxable fuel that is a blend of fuels, there are additional rules for working out the amount of your credit.
In some cases, the credit is reduced so that some of the fuel tax can be retained as a road user charge.
History
S 43-1 amended by No 81 of 2015, s 3 and Sch 1 item 15, by omitting "to fund cleaner fuel grants and" after "fuel tax can be retained", effective 1 July 2015.
S 43-1 amended by No 83 of 2014, s 3 and Sch 1 item 120, by substituting the first para for the first to third para, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. The first to third para formerly read:
The amount of your credit for taxable fuel is the amount of fuel tax that was payable on the fuel:
(a) reduced to take account of certain grants and subsidies that were payable in respect of the fuel (as the grants or subsidies reduced the amount of fuel tax that effectively applied to the fuel); and
(b) for fuel that is not covered by the Opt-in Scheme - reduced (with some exceptions) to take account of what the carbon price on the fuel emissions would be (if those emissions were subject to a carbon price).
For fuel for use in aircraft that is covered by the Opt-in Scheme, the amount of the credit is reduced so that it is limited to the carbon component rate that was factored into the rate of fuel tax.
For gaseous fuel that is subject to the carbon pricing mechanism, the amount of the credit is the amount of the carbon charge that is embedded in the price of the fuel.
S 43-1 amended by No 84 of 2012, s 3 and Sch 2 item 80, by inserting "For gaseous fuel that is subject to the carbon pricing mechanism, the amount of the credit is the amount of the carbon charge that is embedded in the price of the fuel.", effective 1 July 2012.
S 43-1 amended by No 157 of 2011, s 3 and Sch 1 item 10, by substituting the first and second para for the first para, applicable to fuel acquired, manufactured or imported on or after 1 July 2012. The first para formerly read:
The amount of your credit for taxable fuel is the amount of fuel tax that was payable on the fuel, reduced to take account of certain grants and subsidies that were payable in respect of the fuel (as the grants or subsidies reduced the amount of fuel tax that effectively applied to the fuel).
S 43-1 amended by No 68 of 2011, s 3 and Sch 1 item 25, by inserting the para relating to taxable fuel that is a blend of fuels, effective 1 December 2011.
Subdivision 43-A - Working out your fuel tax credit
SECTION 43-5
WORKING OUT YOUR FUEL TAX CREDIT
43-5(1)
The *amount of your fuel tax credit for taxable fuel is the amount of *effective fuel tax that is payable on the fuel.
Note:
The amount of the credit may be reduced under section 43-10.
History
S 43-5(1) amended by No 8 of 2019, s 3 and Sch 8 item 26, by substituting "fuel tax credit" for "tax fuel credit", effective 1 April 2019.
S 43-5(1) substituted by No 83 of 2014, s 3 and Sch 1 item 121, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-5(1) formerly read:
43-5(1)
The *amount of your fuel tax credit for taxable fuel (other than a fuel tax credit to which you are entitled under Division 42A) is the amount (but not below nil) worked out using the following formula:
*Amount of *effective fuel tax − *Amount of *carbon reduction
Note:
The amount of the credit might be reduced under section 43-10 or 43-11.
S 43-5(1) amended by No 84 of 2012, s 3 and Sch 2 item 81, by inserting "(other than a fuel tax credit to which you are entitled under Division 42A)", effective 1 July 2012.
S 43-5(1) substituted by No 157 of 2011, s 3 and Sch 1 item 11, applicable to fuel acquired, manufactured or imported on or after 1 July 2012. S 43-5(1) formerly read:
43-5(1)
The *amount of your fuel tax credit for taxable fuel is the amount of *effective fuel tax that is payable on the fuel.
Note:
The amount of the credit might be reduced under section 43-10.
Amount of effective fuel tax
43-5(2)
The *amount of
effective fuel tax
that is payable on the fuel is the amount (but not less than nil) worked out using the formula:
| Fuel tax amount |
− |
Grant or subsidy amount |
where:
fuel tax amount
means the *amount of fuel tax that was or would be payable on the fuel at the rate in force on the day worked out using the table in subsection (2A).
grant or subsidy amount
means the *amount of any grant or subsidy, except a grant specified in subsection (3), that was or would be payable in respect of the fuel by the Commonwealth at the rate in force on the day worked out using the table in subsection (2A).
Note:
Section 43-7 affects how this subsection applies to blends.
History
S 43-5(2) substituted by No 68 of 2011, s 3 and Sch 1 item 26, applicable to fuel acquired, manufactured or imported on or after 1 December 2011. S 43-5(2) formerly read:
43-5(2)
Amount of effective fuel tax
The *amount of
effective fuel tax
that is payable on the fuel is the amount (but not below nil) worked out using the following formula:
| Fuel tax amount |
− |
Grant or subsidy amount |
where:
fuel tax amount
means the *amount of fuel tax that was or would be payable on the fuel:
(a)
if you are *registered for GST, or *required to be registered for GST - at the rate in force 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 - at the rate in force 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.
grant or subsidy amount
means the *amount of any grant or subsidy that was or would be payable in respect of the fuel by the Commonwealth:
(a)
if you are *registered for GST, or *required to be registered for GST - at the rate in force 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 - at the rate in force on the day on which the Commissioner receives your return relating to the fuel.
Note 1:
Division 65 sets out which tax period a credit is attributable to.
Note 2:
Subsection (4) affects how this formula applies to some blends of petrol or diesel.
Day for rate of fuel tax, grant or subsidy
43-5(2A)
Work out the day using the table:
|
Day for rate of fuel tax, grant or subsidy
|
|
If:
|
The day is:
|
| 1 |
You acquired or imported the fuel |
The day you acquired or imported the fuel |
| 2 |
You:
(a) manufactured the fuel; and
(b) entered the fuel for home consumption (within the meaning of the Excise Act 1901) |
The day you entered the fuel for home consumption (within the meaning of the Excise Act 1901) |
Note:
Division 65 sets out which tax period a credit is attributable to.
History
S 43-5(2A) substituted by No 133 of 2014, s 3 and Sch 4 item 1, 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 43-5(2A) formerly read:
Day for rate of fuel tax, grant or subsidy
43-5(2A)
Work out the day using the table:
|
Day for rate of fuel tax, grant or subsidy
|
|
If:
|
The day is:
|
| 1 |
You:
(a) acquired or imported the fuel after 30 November 2011 and before 1 July 2015; and
(b) are *registered for GST or *required to be registered for GST |
The day you acquired or imported the fuel |
| 2 |
You:
(a) manufactured the fuel; and
(b) entered the fuel for home consumption (within the meaning of the Excise Act 1901) after 30 November 2011 and before 1 July 2015; and
(c) are *registered for GST or *required to be registered for GST |
The day you entered the fuel for home consumption (within the meaning of theExcise Act 1901) |
| 3 |
You:
(a) acquired, manufactured or imported the fuel after 30 June 2015; and
(b) are *registered for GST or *required to be registered for GST |
The first day of the *tax period to which the credit is attributable |
| 4 |
You are neither *registered for GST nor *required to be registered for GST |
The day the Commissioner receives your return relating to the fuel |
Note:
Division 65 sets out which tax period a credit is attributable to.
S 43-5(2A) inserted by No 68 of 2011, s 3 and Sch 1 item 26, applicable to fuel acquired, manufactured or imported on or after 1 December 2011.
43-5(3)
In applying subsection (2), disregard a benefit under the
Product Stewardship (Oil) Act 2000.
History
S 43-5(3) substituted by No 81 of 2015, s 3 and Sch 1 item 16, effective 1 July 2015. S 43-5(3) formerly read:
43-5(3)
Exclusions from grant or subsidy amount
In applying subsection (2), the following grants are disregarded:
(a)
a grant under the Biofuels Capital Grants Program;
(b)
(Repealed by No 73 of 2006)
(c)
a grant for petrol or diesel under the Energy Grants (Cleaner Fuels) Scheme Act 2004;
(d)
a benefit under the Product Stewardship (Oil) Act 2000.
S 43-5(3) amended by No 73 of 2006, s 3 and Sch 3 item 39, by repealing para (b), effective 1 July 2012. Para (b) formerly read:
(b)
a grant for on-road alternative fuel under the Energy Grants (Credits) Scheme Act 2003;
43-5(4)
(Repealed by No 83 of 2014)
History
S 43-5(4) repealed by No 83 of 2014, s 3 and Sch 1 item 122, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-5(4) formerly read:
Fuel tax credit to which you are entitled under Division 42A
43-5(4)
If you are entitled to a fuel tax credit under Division 42A for taxable fuel, the amount of the fuel tax credit is the amount of *carbon reduction that applies to the fuel that you acquired, manufactured or imported.
S 43-5(4) inserted by No 84 of 2012, s 3 and Sch 2 item 82, effective 1 July 2012.
Former s 43-5(4) repealed by No 68 of 2011, s 3 and Sch 1 item 27, applicable to fuel acquired, manufactured or imported on or after 1 December 2011. S 43-5(4) formerly read:
43-5(4)
Amount of effective fuel tax for blends of petrol and diesel
The effective fuel tax for taxable fuel that:
(a)
is a blend of more than one kind of fuel; and
(b)
meets a fuel standard, under the Fuel Quality Standards Act 2000, for petrol or diesel;
is worked out under subsection (2) as if the fuel were entirely that kind of petrol or diesel (as the case requires).
43-5(5)
(Repealed by No 83 of 2014)
History
S 43-5(5) repealed by No 83 of 2014, s 3 and Sch 1 item 122, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-5(5) formerly read:
43-5(5)
For the purposes of subsection (4), disregard paragraph 43-8(4)(b).
S 43-5(5) inserted by No 84 of 2012, s 3 and Sch 2 item 82, effective 1 July 2012.
SECTION 43-6
MEANING OF
FUEL TAX
43-6(1)
Fuel tax
is 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.
43-6(2)
For the purposes of subsection (1), if:
(a)
an Excise Tariff alteration, proposed by a motion moved in the House of Representatives, relates to duty payable on fuel; or
(b)
a Customs Tariff alteration, proposed by a motion moved in the House of Representatives, relates to duty payable on fuel;
the alteration is taken to have effect as if it is an amendment of the Act it proposes to alter, and as if that amendment is in force.
43-6(3)
However, the alteration ceases to be taken to have that effect unless, before whichever of the following first happens:
(a)
the close of the session in which the Excise Tariff alteration or Customs Tariff alteration, is proposed;
(b)
the expiration of 12 months after the Excise Tariff alteration or Customs Tariff alteration, is proposed;
one or more amendments of an Act come into force that have the effect proposed by the alteration.
43-6(4)
For the purposes of subsection (3), the Excise Tariff alteration, or the Customs Tariff alteration, is taken to have been proposed at the time the motion referred to in subsection (2) was moved.
History
S 43-6 inserted by No 133 of 2014, s 3 and Sch 5 item 2, effective 10 November 2014.
SECTION 43-7
WORKING OUT THE EFFECTIVE FUEL TAX FOR FUEL BLENDS
Certain blends containing ethanol
43-7(1)
The
effective fuel tax
for taxable fuel that:
(a)
is a blend of ethanol and one or more other kinds of fuel; and
(b)
meets the requirements prescribed by the regulations;
is worked out under subsection 43-5(2) as if the fuel were entirely petrol.
Certain blends containing biodiesel
43-7(2)
The
effective fuel tax
for taxable fuel that:
(a)
is a blend of *biodiesel and one or more other kinds of fuel; and
(b)
meets the requirements prescribed by the regulations;
is worked out under subsection 43-5(2) as if the fuel were entirely diesel.
History
S 43-7(2) amended by No 110 of 2014, s 3 and Sch 5 item 94, by substituting "*biodiesel" for "biodiesel" in para (a), effective 16 October 2014.
Other blends for which there is evidence of fuel proportions
43-7(3)
The
effective fuel tax
for taxable fuel:
(a)
that is a blend of more than one kind of fuel; and
(b)
to which neither subsection (1) nor (2) applies; and
(c)
for which you have documentary evidence that satisfies the Commissioner of the actual proportions of the kinds of fuel in the blend;
is worked out under subsection 43-5(2) in accordance with those proportions.
43-7(4)
The Commissioner may determine, by legislative instrument, the kinds of documentary evidence that are able to satisfy the Commissioner for the purposes of paragraph (3)(c).
43-7(5)
If:
(a)
you acquire or manufacture in, or import into, the indirect tax zone a taxable fuel that is a blend of either of the following (whether or not the blend includes other substances other than fuel):
(i)
petrol and one other kind of fuel;
(ii)
diesel and one other kind of fuel; and
(b)
none of subsections (1), (2) or (3) apply to the fuel; and
(c)
you acquire, manufacture or import the fuel on terms and conditions that specify or require that the blend contains a minimum percentage by volume of petrol or diesel (as the case requires);
then the
effective fuel tax
for the fuel is worked out under subsection 43-5(2) as if:
(d)
the fuel contains that minimum percentage of petrol or diesel (as the case requires); and
(e)
the remaining percentage by volume of the fuel consists of the other kind of fuel contained in the blend.
History
S 43-7(5) amended by No 70 of 2015, s 3 and Sch 6 item 8, by substituting "the indirect tax zone" for "Australia" in para (a), applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2015.
Rules for working out fuel tax in other cases of blends
43-7(6)
For the purposes of working out under subsection
43-5(2) the *effective fuel tax payable on taxable fuels that are blends other than blends to which any of subsections (1), (2), (3) or (5) of this section apply, the Commissioner may determine, by legislative instrument, rules for working out the proportions of one or more of the constituents of the blends.
Note:
The rules may make different provision for different blends or different classes of blends (see subsection 33(3A) of the Acts Interpretation Act 1901).
Working out the fuel tax for certain fuels containing ethanol or biodiesel
43-7(7)
Work out the *effective fuel tax under subsection
43-5(2) for taxable fuel:
(a)
that you acquired, manufactured or imported; and
(b)
that is, or is a blend containing, ethanol or *biodiesel; and
(c)
to which neither subsection (1) nor (2) of this section applies;
as if all the ethanol or biodiesel were manufactured or produced in Australia.
Note:
As you may not know whether the ethanol or biodiesel is imported or manufactured domestically, this subsection requires you to work out the effective fuel tax assuming that they were manufactured domestically.
History
S 43-7(7) substituted by No 81 of 2015, s 3 and Sch 1 item 9, applicable in relation to:
(a) acquisitions in Australia of taxable fuel on or after 1 July 2015; and
(b) the manufacture or production in, or importation into, Australia of taxable fuel on or after 1 July 2015; and
(c) the manufacture or production in Australia of taxable fuel before 1 July 2015 if:
(i) on that day, the fuel was either subject to the CEO's control, or in the stock, custody or possession of, or belonged to, a manufacturer or producer of the fuel; and
(ii) no duty of excise had been paid on the fuel before that day; and
(d) the importation into Australia of taxable fuel before 1 July 2015, if the time for working out the rate of import duty on the fuel had not occurred before that day.
S 43-7(7) formerly read:
Working out the fuel tax for certain fuels containing ethanol
43-7(7)
Work out the *effective fuel tax under subsection 43-5(2) for taxable fuel:
(a)
that you acquired, manufactured or imported; and
(b)
that is a blend containing ethanol; and
(c)
to which neither subsection (1) nor (2) of this section applies;
as if a grant under a funding agreement with the Commonwealth connected with a program called the Ethanol Production Grants Program was payable for all the ethanol.
Note:
As you may not know whether the ethanol contained in the blend is imported or produced domestically, subsection (7) requires you to work out the effective fuel tax assuming that the ethanol was produced domestically and had attracted the payment of a grant.
History
S 43-7 inserted by No 68 of 2011, s 3 and Sch 1 item 28, applicable to fuel acquired, manufactured or imported on or after 1 December 2011.
43-8
(Repealed) SECTION 43-8 WORKING OUT AMOUNT OF CARBON REDUCTION
(Repealed by No 83 of 2014)
History
S 43-8 repealed by No 83 of 2014, s 3 and Sch 1 item 123, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-8 formerly read:
SECTION 43-8 WORKING OUT AMOUNT OF CARBON REDUCTION
Amount of carbon reduction: general rule
43-8(1)
Subject to subsections (3) and (4), the *amount of
carbon reduction
that applies to a particular quantity of taxable fuel you acquire, manufacture or import is worked out, using the following formula:
Quantity of fuel × Carbon price × Carbon emission rate
where:
carbon emission rate
means:
(a)
if the fuel is gasoline - 0.0024; or
(b)
if the fuel is LPG - 0.0016; or
(c)
if the fuel is LNG - 0.0029; or
(d)
if the fuel is CNG - 0.0029; or
(e)
if the fuel is denatured ethanol for use in an internal combustion engine - nil; or
(f)
if the fuel is biodiesel or renewable diesel - nil; or
(g)
for any other taxable fuel (other than a blend of taxable fuels) - 0.0027.
If the fuel is a blend, see subsection (3).
carbon price
means:
(a)
if you acquire, manufacture or import the fuel in the financial year starting on 1 July 2012 - 2,300 cents; or
(b)
if you acquire, manufacture or import the fuel in the financial year starting on 1 July 2013 - 2,415 cents; or
(c)
if you acquire, manufacture or import the fuel in the financial year starting on 1 July 2014 - 2,540 cents; or
(d)
if you acquire, manufacture or import the fuel in the *half-year starting on 1 July 2015 or a later half-year - the amount that applies to that half-year under subsection (2).
quantity of fuel
means:
(a)
unless paragraph (b) applies - the number of litres of the fuel; or
(b)
if the fuel is LNG or CNG - the number of kilograms of the fuel.
History
S 43-8(1) amended by No 84 of 2012, s 3 and Sch 2 item 83, by omitting ", to 3 decimal places (rounding up if the fourth decimal place is 5 or more)" after "manufacture or import is worked out", effective 1 July 2012.
43-8(1A)
In applying the formula in subsection (1):
(a)
first, calculate, to 3 decimal places (rounding up if the fourth decimal place is 5 or more), the product of:
(i)
the factor known as carbon price; and
(ii)
the factor known as carbon emission rate; and
(b)
second, multiply the result of that calculation by the factor known as quantity of fuel.
History
S 43-8(1A) inserted by No 84 of 2012, s 3 and Sch 2 item 84, effective 1 July 2012.
Carbon price for half-years starting on or after 1 July 2015
43-8(2)
For the purpose of paragraph (d) of the definition of carbon price in subsection (1), the amount that applies to a *half-year is the amount that:
(a)
is the per-tonne carbon price equivalent worked out under section 196A of the
Clean Energy Act 2011 for the 6-month period ending at the end of:
(i)
the last May before the start of the half-year, if the half-year starts on 1 July (in 2015 or a later year); or
(ii)
the last November before the start of the half-year, if the half-year starts on 1 January (in 2016 or a later year); and
(b)
is the first per-tonne carbon price equivalent that is worked out under that section for that 6-month period and published under that section.
History
S 43-8(2) amended by No 204 of 2012, s 3 and Sch 1 item 93, by substituting para (a) and (b), effective 14 December 2012. Para (a) and (b) formerly read:
(a)
is worked out under section 196 of the Clean Energy Act 2011 taking account of auctions conducted in the 6 months ending at the end of:
(i)
the last May before the start of the half-year, if the half-year starts on 1 July (in 2015 or a later year); or
(ii)
the last November before the start of the half-year, if the half-year starts on 1 January (in 2016 or a later year); and
(b)
is the first amount that is worked out in that way for those 6 months and published under that section.
Amount of carbon reduction: blends
43-8(3)
If the fuel is a blend of 2 or more kinds of taxable fuel (the
constituent fuels
), the *amount of
carbon reduction
that applies to the blend is to be worked out as follows:
(a)
work out the quantity of each of the constituent fuels that is included in the blend;
(b)
work out the amount of carbon reduction that would apply to each of those quantities of the constituent fuels;
(c)
the amount of carbon reduction that applies to the blend is the sum of the amounts worked out under paragraph (b).
Situations in which no carbon reduction applies
43-8(4)
The *amount of
carbon reduction
that applies to the fuel is nil to the extent that:
(a)
the fuel is *covered by the Opt-in Scheme; or
(b)
you acquire, manufacture or import the fuel for use in:
(i)
*agriculture; or
(ii)
*fishing operations; or
(iii)
*forestry; or
(c)
you acquire, manufacture or import the fuel for use in a vehicle with a gross vehicle mass of more than 4.5 tonnes travelling on a public road; or
(d)
you acquire, manufacture or import the fuel for use otherwise than by combustion of the fuel.
S 43-8 inserted by No 157 of 2011, s 3 and Sch 1 item 12, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
SECTION 43-10
REDUCING THE AMOUNT OF YOUR FUEL TAX CREDIT
43-10(1A)
(Repealed by No 83 of 2014)
History
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.
43-10(1)
(Repealed by No 81 of 2015)
History
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.
43-10(2)
(Repealed by No 81 of 2015)
History
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.
Road user charge
43-10(3)
To the extent that you acquire, manufacture or import taxable fuel to use, in a vehicle, for travelling on a public road, the *amount of your fuel tax credit for the fuel is reduced by the amount of the road user charge for the fuel.
Note:
Only certain motor vehicles whose gross vehicle mass is more than 4.5 tonnes are entitled to any credit (see sections 41-20 and 41-25).
History
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.
43-10(4)
However, the *amount is not reduced under subsection (3) if the vehicle's travel on a public road is incidental to the vehicle's main use.
43-10(5)
(Repealed by No 148 of 2008)
History
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.
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 (3) is worked out by reference to the rate of fuel tax or road user charge in force on the day worked out using the table in subsection
43-5(2A).
History
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.
Determining the rate of road user charge
43-10(7)
The *amount of road user charge for a taxable fuel is worked out using the rate determined under subsection (8) that applies to the taxable fuel.
History
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.
43-10(8)
The *Transport Minister may, by legislative instrument, determine a rate of road user charge for the following classes of taxable fuels:
(a)
taxable fuels for which duty is payable at a rate per litre of fuel;
(b)
taxable fuels for which duty is payable at a rate per kilogram of fuel;
(c)
taxable fuels for which duty is payable at a rate expressed in a unit of measurement that is not mentioned in paragraph (a) or (b).
Note 1:
A different rate may be determined for each class of taxable fuels.
Note 2:
For the purposes of determining whether duty is payable for a taxable fuel at a rate per litre, per kilogram or per another unit of measurement, see whichever of the Excise Tariff Act 1921 and the Customs Tariff Act 1995 is applicable to the taxable fuel.
History
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.
43-10(9)
Before the *Transport Minister determines an increased rate of road user charge, the Transport Minister must:
(a)
make the following publicly available for at least 60 days:
(i)
the proposed increased rate of road user charge;
(ii)
any information that was relied on in determining the proposed increased rate; and
(b)
consider any comments received, within the period specified by the Transport Minister, from the public in relation to the proposed increased rate.
History
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.
43-10(10)
However, the *Transport Minister may, as a result of considering any comments received from the public in accordance with subsection (9), determine a rate of road user charge that is different from the proposed rate that was made publicly available without making that different rate publicly available in accordance with that subsection.
History
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.
43-10(11)
In determining the road user charge, the *Transport Minister must not apply a method for indexing the charge.
History
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.
43-10(11A)
In determining the road user charge, the *Transport Minister must determine the rate to one decimal place of a cent.
History
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.
43-10(12)
The *Transport Minister must not make more than one determination in respect of a class of taxable fuel in a financial year if the effect of the determination would be to increase the road user charge for that class of taxable fuel more than once in that financial year.
Note:
For the classes of taxable fuel, see subsection (8).
History
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.
43-11
(Repealed) SECTION 43-11 REDUCING THE AMOUNT OF YOUR FUEL TAX CREDIT: FUEL FOR USE IN AIRCRAFT
(Repealed by No 83 of 2014)
History
S 43-11 repealed by No 83 of 2014, s 3 and Sch 1 item 126, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-11 formerly read:
SECTION 43-11 REDUCING THE AMOUNT OF YOUR FUEL TAX CREDIT: FUEL FOR USE IN AIRCRAFT
Fuel to which this section applies
43-11(1)
This section applies to taxable fuel that you acquire, manufacture or import for use in aircraft if the fuel is *covered by the Opt-in Scheme.
Reduction so that credits only cover carbon component rate of fuel tax
43-11(2)
The *amount of your fuel tax credit for the taxable fuel is reduced by the amount of fuel tax that would have been payable by you on the fuel if the carbon component rate that applied under whichever of sections 6FA and 6FB of the Excise Tariff Act 1921 affected the rate of fuel tax on the fuel had instead been nil.
Note:
The reference to sections 6FA and 6FB of the Excise Tariff Act 1921 includes a reference to those sections as they have effect in relation to rates of duties of customs because of section 19A of the Customs Tariff Act 1995.
S 43-11 inserted by No 157 of 2011, s 3 and Sch 1 item 15, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
(Repealed) Subdivision 43-B - Definitions of agriculture, fishing operations, forestry and related expressions
History
Subdiv 43-B repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014.
Subdiv 43-B inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-15
(Repealed) SECTION 43-15 AGRICULTURE
(Repealed by No 83 of 2014)
History
S 43-15 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-15 formerly read:
SECTION 43-15 AGRICULTURE
43-15(1)
Subject to subsection (2), the expression
agriculture
means:
(a)
the cultivation of the soil; or
(b)
the cultivation or gathering in of crops; or
(c)
the rearing of *livestock; or
(d)
viticulture, *horticulture, pasturage or apiculture;
and includes:
(e)
a *livestock activity; and
(f)
an *agricultural soil/water activity; and
(g)
an *agricultural construction activity; and
(h)
an *agricultural waste activity; and
(i)
a *sundry agricultural activity.
43-15(2)
The expression
agriculture
does not include:
(a)
*fishing operations or *forestry; or
(b)
an activity referred to in subsection (1) (other than hunting or trapping that is conducted for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping) unless the activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
S 43-15 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-20
(Repealed) SECTION 43-20 LIVESTOCK ACTIVITY AND LIVESTOCK
(Repealed by No 83 of 2014)
History
S 43-20 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-20 formerly read:
SECTION 43-20 LIVESTOCK ACTIVITY AND LIVESTOCK
Livestock activity
43-20(1)
The expression
livestock activity
means:
(a)
the shearing or cutting of hair or fleece of *livestock, or the milking of livestock, on an *agricultural property; or
(b)
the transporting of livestock to an agricultural property:
(i)
for the purpose of rearing; or
(ii)
for the purpose of agistment; or
(c)
the return journey from a place referred to in paragraph (b) of the vehicles or equipment used in transporting the livestock, if that journey is for the purpose of:
(i)
a further transportation of livestock as mentioned in paragraph (b); or
(ii)
backloading raw materials or consumables for use in a *core agricultural activity; or
(d)
the mustering of livestock:
(i)
by a person who conducts a core agricultural activity; or
(ii)
by a person contracted by that person to conduct the mustering;
on the agricultural property where the core agricultural activity is conducted.
Note:
The agricultural activities referred to in paragraph (d) are given an expanded meaning by subsection 43-45(2).
Livestock
43-20(2)
The expression
livestock
includes any animal reared for the production of food, fibres, skins, fur or feathers, or for its use in the farming of land.
S 43-20 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-25
(Repealed) SECTION 43-25 AGRICULTURAL SOIL/WATER ACTIVITY
(Repealed by No 83 of 2014)
History
S 43-25 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-25 formerly read:
SECTION 43-25 AGRICULTURAL SOIL/WATER ACTIVITY
43-25
The expression
agricultural soil/water activity
means:
(a)
any activity conducted for the purpose of soil or water conservation:
(i)
by a person who conducts a *core agricultural activity; or
(ii)
by a person contracted by that person to conduct the first-mentioned activity;
on the *agricultural property where the core agricultural activity is conducted; or
(b)
searching for ground water solely for use in an *agricultural activity, or the construction or maintenance of facilities for the extraction of such water, solely for that use, if the searching, construction or maintenance:
(i)
is conducted on an agricultural property where a core agricultural activity is conducted, or at a place adjacent to that property; and
(ii)
is conducted by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the searching, construction or maintenance; or
(c)
any activity conducted for the purposes of soil or water conservation:
(i)
by a person who conducts a core agricultural activity within an *approved catchment area; or
(ii)
by a person contracted by that person to conduct the first-mentioned activity;
within the approved catchment area; or
(d)
the pumping of water solely for use in an agricultural activity if the pumping is conducted:
(i)
on an agricultural property where a core agricultural activity is conducted, or at a place adjacent to that property; and
(ii)
by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the pumping, other than a person so contracted that is a *public authority; or
(e)
the supply of water solely for use in an agricultural activity if:
(i)
the supply is to an agricultural property where a core agricultural activity is conducted; and
(ii)
the water comes from that property or a place adjacent to that property; and
(iii)
the supply is conducted by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the supply, other than a person so contracted that is a public authority.
Note:
The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 43-45(2).
S 43-25 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-30
(Repealed) SECTION 43-30 AGRICULTURAL CONSTRUCTION ACTIVITY
(Repealed by No 83 of 2014)
History
S 43-30 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-30 formerly read:
SECTION 43-30 AGRICULTURAL CONSTRUCTION ACTIVITY
43-30
The expression
agricultural construction activity
means:
(a)
the construction or maintenance of fences:
(i)
by a person who conducts a *core agricultural activity; or
(ii)
by a person contracted by that person to conduct the construction or maintenance;
on the *agricultural property where the core agricultural activity is conducted; or
(b)
the construction or maintenance of firebreaks:
(i)
by a person who conducts a core agricultural activity; or
(ii)
by a person contracted by that person to conduct the construction or maintenance;
on the agricultural property where the core agricultural activity is conducted or at a place adjacent to that property; or
(c)
the construction or maintenance of sheds, pens, silosor silage pits for use in an *agricultural activity if the construction or maintenance is conducted:
(i)
on an agricultural property where a core agricultural activity is conducted; and
(ii)
by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the construction or maintenance; or
(d)
the construction or maintenance of dams, water tanks, water troughs, water channels, irrigation systems or drainage systems, including (but not limited to) water pipes and water piping, for use in a core agricultural activity if the construction or maintenance is conducted:
(i)
on the agricultural property where the core agricultural activity is conducted; and
(ii)
by the person who conducts the core agricultural activity or by a person contracted by that person to conduct the construction or maintenance; or
(e)
the conducting of *earthworks for use in a core agricultural activity if the earthworks are conducted:
(i)
on the agricultural property where the core agricultural activity is conducted; and
(ii)
by the person who conducts the core agricultural activity or by a person contracted by that person to conduct the earthworks.
Note:
The agricultural activities referred to in the above paragraphs are given an expanded meaning by subsection 43-45(2).
S 43-30 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-35
(Repealed) SECTION 43-35 AGRICULTURAL WASTE ACTIVITY
(Repealed by No 83 of 2014)
History
S 43-35 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-35 formerly read:
SECTION 43-35 AGRICULTURAL WASTE ACTIVITY
43-35
The expression
agricultural waste activity
means:
(a)
the removal of waste products of an *agricultural activity from the *agricultural property where the activity is conducted; or
(b)
the disposal of waste products of an agricultural activity on the agricultural property where the activity is conducted.
S 43-35 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-40
(Repealed) SECTION 43-40 SUNDRY AGRICULTURAL ACTIVITY
(Repealed by No 83 of 2014)
History
S 43-40 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-40 formerly read:
SECTION 43-40 SUNDRY AGRICULTURAL ACTIVITY
43-40
The expression
sundry agricultural activity
means:
(a)
frost abatement on an *agricultural property; or
(b)
hay baling on the agricultural property where the hay was cultivated; or
(c)
the planting or tending of trees on an agricultural property otherwise than for the purpose of felling; or
(d)
firefighting activities conducted:
(i)
by a person who conducts a *core agricultural activity; or
(ii)
by a person contracted by that person to conduct the firefighting activities;
on the agricultural property where the core agricultural activity is conducted or at a place adjacent to that property; or
(e)
the service, maintenance or repair of vehicles or equipment for use in an *agricultural activity if the service, maintenance or repair is conducted:
(i)
on an agricultural property where a core agricultural activity is conducted; and
(ii)
by the person who conducts the first-mentioned agricultural activity or by a person contracted by that person to conduct the service, maintenance or repair; or
(f)
the storage of produce of a core agricultural activity on an agricultural property where a core agricultural activity is conducted; or
(g)
the packing, or the prevention of deterioration, of the produce of a core agricultural activity if:
(i)
the packing, or the prevention of deterioration, of the produce is conducted on an agricultural property where a core agricultural activity is conducted; and
(ii)
there is no physical change to the produce; and
(iii)
the packing, or the prevention of deterioration, of the produce does not constitute a processing of the produce; or
(h)
weed, pest or disease control conducted:
(i)
by a person who conducts a core agricultural activity; or
(ii)
by a person contracted by that person to conduct the weed, pest or disease control;
on the agricultural property where the core agricultural activity is conducted; or
(i)
hunting or trapping that is conducted for the purposes of a business, including the storage of any carcasses or skins obtained from the hunting or trapping; or
(j)
the *use of taxable fuel at *residential premises in:
(i)
providing food and drink for; or
(ii)
providing lighting, heating, air-conditioning, hot water or similar amenities for; or
(iii)
meeting other domestic requirements of;
residents of the premises if:
(iv)
the use is by a person who conducts a core agricultural activity; and
(v)
the residential premises are situated on the agricultural property where that activity is conducted.
Note:
The agricultural activities referred to in paragraphs (d), (e) and (h) are given an expanded meaning by subsection 43-45(2).
S 43-40 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-45
(Repealed) SECTION 43-45 AGRICULTURAL ACTIVITY
(Repealed by No 83 of 2014)
History
S 43-45 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-45 formerly read:
SECTION 43-45 AGRICULTURAL ACTIVITY
43-45(1)
The expression
agricultural activity
means an activity referred to in any one of the paragraphs of the definition of
agriculture
in subsection 43-15(1) (other than an activity referred to in paragraph (i) or (j) of the definition of
sundry agricultural activity
in section 43-40) if that activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
43-45(2)
For the purposes of determining whether an activity is an
agricultural activity
, the activity referred to in:
(a)
paragraph (d) of the definition of
livestock activity
in subsection 43-20(1); or
(b)
any of the paragraphs of the definition of
agricultural soil/water activity
in section 43-25; or
(c)
any of the paragraphs of the definition of
agricultural construction activity
in section 43-30; or
(d)
paragraph (d), (e) or (h) of the definition of
sundry agricultural activity
in section 43-40;
includes such an activity when it is conducted by a subcontractor of a person contracted to conduct the activity.
S 43-45 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-50
(Repealed) SECTION 43-50 APPROVED CATCHMENT AREA
(Repealed by No 83 of 2014)
History
S 43-50 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-50 formerly read:
SECTION 43-50 APPROVED CATCHMENT AREA
43-50
The expression
approved catchment area
means an area:
(a)
in respect of which a soil or water conservation plan has been adopted by the persons who conduct *core agricultural activities within that area; or
(b)
in respect of which a soil or water conservation agreement has been made between the persons who conduct core agricultural activities within that area.
S 43-50 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-55
(Repealed) SECTION 43-55 CORE AGRICULTURAL ACTIVITY
(Repealed by No 83 of 2014)
History
S 43-55 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-55 formerly read:
SECTION 43-55 CORE AGRICULTURAL ACTIVITY
43-55
The expression
core agricultural activity
means an activity referred to in paragraph (a), (b), (c) or (d) of the definition of
agriculture
in subsection 43-15(1) if that activity is conducted for the purposes of, or for purposes that will directly benefit, a business conducted to obtain produce for sale.
S 43-55 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-60
(Repealed) SECTION 43-60 EARTHWORKS
(Repealed by No 83 of 2014)
History
S 43-60 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-60 formerly read:
SECTION 43-60 EARTHWORKS
43-60
The expression
earthworks
means:
(a)
the forming or maintenance of levee banks or windbreaks; or
(b)
contour banking; or
(c)
land levelling or land grading.
S 43-60 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-65
(Repealed) SECTION 43-65 HORTICULTURE
(Repealed by No 83 of 2014)
History
S 43-65 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-65 formerly read:
SECTION 43-65 HORTICULTURE
43-65
The expression
horticulture
includes:
(a)
the cultivation or gathering in of fruit, vegetables, herbs, edible fungi, nuts, flowers, trees, shrubs or plants; or
(b)
the propagation of trees, shrubs or plants; or
(c)
the production of seeds, bulbs, corms, tubers or rhizomes.
S 43-65 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-70
(Repealed) SECTION 43-70 FISHING OPERATIONS AND RELATED DEFINITIONS
(Repealed by No 83 of 2014)
History
S 43-70 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-70 formerly read:
SECTION 43-70 FISHING OPERATIONS AND RELATED DEFINITIONS
Fishing operations
43-70(1)
The expression
fishing operations
means:
(a)
the taking, catching or capturing of *fish; or
(b)
the farming of fish; or
(c)
the construction of ponds, tanks or other structures to contain fish that are to be farmed, where the construction is conducted by:
(i)
the person who will do the farming; or
(ii)
a person contracted by that person to conduct the construction; or
(iii)
a subcontractor of a person so contracted; or
(d)
the *processing of fish on board vessels; or
(e)
*pearling operations; or
(f)
the operation of a dedicated mother vessel in connection with an activity referred to in paragraphs (a), (b), (d) or (e); or
(g)
the conducting of:
(i)
voyages to or from a *port by a vessel for the purposes of refitting or repairing the vessel, or its equipment, for purposes that are integral to the performance of an activity referred to in any of the preceding paragraphs; or
(ii)
trials in connection with such a refit or repair of a vessel or of its equipment;
but does not include any activity referred to in any of the preceding paragraphs that is conducted, in whole or in part:
(h)
otherwise than for the purposes of a business; or
(i)
for business purposes connected with recreation, sport or tourism.
Fish
43-70(2)
The expression
fish
means freshwater or saltwater fish, and includes crustacea, molluscs or any other living resources, whether of the sea or seabed or of fresh water or the bed below fresh water.
Pearling operations
43-70(3)
The expression
pearling operations
means:
(a)
the taking of pearl shell; or
(b)
the culture of pearls or pearl shell;
and includes the taking or capturing of trochus, beche-de-mer or green snails.
Processing of fish
43-70(4)
The expression
processing of fish
includes:
(a)
the cutting up, dismembering, cleaning, sorting or packing of *fish; or
(b)
the preserving or preparing of fish; or
(c)
the producing of any substance or article from fish.
S 43-70 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
43-75
(Repealed) SECTION 43-75 FORESTRY
(Repealed by No 83 of 2014)
History
S 43-75 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-75 formerly read:
SECTION 43-75 FORESTRY
43-75
The expression
forestry
means:
(a)
the planting or tending, in a forest or plantation, of trees intended for felling; or
(b)
the thinning or felling, in a forest or plantation, of standing timber;
and includes:
(c)
the transporting, milling or processing, in a forest or plantation, of timber felled in the forest or plantation; and
(d)
the milling of timber at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled; and
(e)
if timber is milled at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled - the transporting of the timber from the forest or plantation in which it was felled to the sawmill or chipmill; and
(f)
the making and maintaining in a forest or plantation referred to in paragraph (a) or (b) of a road that is integral to the activities referred to in paragraph (a), (b) or (c).
S 43-75 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
Division 44 - Increasing and decreasing fuel tax adjustments
SECTION 44-1
WHAT THIS DIVISION IS ABOUT
Your entitlement to a fuel tax credit for taxable fuel is worked out on the basis of what the fuel is intended for when you acquire, manufacture or import the fuel.
If you use or supply the fuel differently, or you do not use or supply the fuel at all, you have an increasing or decreasing fuel tax adjustment.
Fuel tax adjustments are included in working out your net fuel amount under Division 60. (Your assessed net fuel amount determines how much you owe the Commissioner or the Commissioner owes you.)
History
S 44-1 amended by No 39 of 2012, s 3 and Sch 1 item 166, by substituting "assessed net fuel amount determines" for "net fuel amount determines", 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.
S 44-1 amended by No 42 of 2009, s 3 and Sch 7 item 2, by repealing the note, effective 1 July 2009. For application provision, see note under former Div 45 heading. The note formerly read:
Note:
There is also a decreasing fuel tax adjustment under Division 45 (Greenhouse Challenge Plus Programme).
Subdivision 44-A - Increasing and decreasing fuel tax adjustments
SECTION 44-5
INCREASING AND DECREASING FUEL TAX ADJUSTMENTS FOR CHANGE OF CIRCUMSTANCES
44-5(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).
History
S 44-5(1) substituted by No 133 of 2014, s 3 and Sch 4 item 4, effective 10 November 2014. S 44-5(1) formerly read:
44-5(1)
You have a *fuel tax adjustment if you use fuel, or make a *taxable supply of fuel, in circumstances where, if you had originally acquired, manufactured or imported the fuel to use or make a taxable supply in those circumstances, the *amount of the fuel tax credit to which you would have been entitled would have been different from the amount to which you are or were entitled.
44-5(2)
The *amount of the adjustment is the difference between the 2 amounts.
| Note: |
Division 65 sets out which tax period or fuel tax return period the fuel tax adjustment is attributable to. |
44-5(3)
Decreasing fuel tax adjustments
The *fuel tax adjustment is a
decreasing fuel tax adjustment
if the *amount to which you would have been entitled is greater than the amount to which you are or were entitled.
44-5(4)
Increasing fuel tax adjustments
The *fuel tax adjustment is an
increasing fuel tax adjustment
if the *amount to which you are or were entitled is greater than the amount to which you would have been entitled.
Example:
You acquire taxable fuel to use in a harvester in carrying on your farming enterprise, so you are paid a fuel tax credit for the fuel. Later on, you use the fuel to transport wheat in a vehicle of more than 4.5 tonnes travelling on a public road. As your fuel tax credit would have been reduced by the amount of the road user charge, you have an increasing fuel tax adjustment of the difference between the 2 amounts.
SECTION 44-10
44-10
INCREASING FUEL TAX ADJUSTMENT FOR FAILURE TO USE OR MAKE A TAXABLE SUPPLY OF FUEL
You have an
increasing fuel tax adjustment
if:
(a)
you are or were entitled to a fuel tax credit for taxable fuel; and
(b)
you have no reasonable prospect of using, or making a *taxable supply of, the fuel.The *amount of the adjustment is the amount of the credit that you are or were entitled to.
Example:
You acquire taxable fuel to use in a harvester in carrying on your farming enterprise, so you are paid a fuel tax credit for the fuel. Later on, the fuel is stolen. You have an increasing fuel tax adjustment of the amount of the credit.
Note:
Division 65 sets out which tax period or fuel tax return period the fuel tax adjustment is attributable to.
PART 3-3 - SPECIAL RULES
(Repealed) Division 45 - Greenhouse Challenge Plus Programme
History
Div 45 repealed by No 42 of 2009, s 3 and Sch 7 item 3, effective 1 July 2009. No 42 of 2009, s 3 and Sch 7 item 16 contains the following application provision:
Application of Part 1 amendments
Meaning of programme end time
(1)
In this Part:
programme end time
means the time occurring just before 1 July 2009.
Application
(2)
The amendments made by Part 1 of this Schedule apply in relation to tax periods ending in financial years commencing on or after 1 July 2009.
(3)
To avoid doubt, despite the repeal of subsection 65-5(5) of the Fuel Tax Act 2006 by that Part, subsection 65-5(4) of that Act continues not to apply in respect of the whole or a part of a fuel tax credit that, just before the programme end time, you were not entitled to take into account under subsection 45-5(1) of that Act.
Decreasing fuel tax adjustment
(4)
Subitem (5) applies if, at the programme end time, you were not a member of a programme mentioned in subsection 45-5(1) of the Fuel Tax Act 2006.
(5)
The Fuel Tax Act 2006 is taken to have had effect, at the programme end time, as if you became a member of such a programme at that time.
45-1
(Repealed) SECTION 45-1 WHAT THIS DIVISION IS ABOUT
(Repealed by No 42 of 2009)
History
S 45-1 repealed by No 42 of 2009, s 3 and Sch 7 item 3, effective 1 July 2009. For application provision, see note under former Div 45 heading. S 45-1 formerly read:
SECTION 45-1 WHAT THIS DIVISION IS ABOUT
Generally, you cannot include more than $3 million in fuel tax credits in your net fuel amounts in a financial year unless you are a member of the Greenhouse Challenge Plus Programme.
If you are denied a credit under this Division and you later become a member of the programme, you have a decreasing fuel tax adjustment of the amount of the credit that you were denied.
(Repealed) Subdivision 45-A - Greenhouse Challenge Plus Programme
History
Subdiv 45-A repealed by No 42 of 2009, s 3 and Sch 7 item 3, effective 1 July 2009. For application provision, see note under former Div 45 heading.
45-5
(Repealed) SECTION 45-5 CERTAIN ENTITIES TO BE MEMBERS OF GREENHOUSE CHALLENGE PLUS PROGRAMME
(Repealed by No 42 of 2009)
History
S 45-5 repealed by No 42 of 2009, s 3 and Sch 7 item 3, effective 1 July 2009. For application provision, see note under former Div 45 heading. S 45-5 formerly read:
SECTION 45-5 CERTAIN ENTITIES TO BE MEMBERS OF GREENHOUSE CHALLENGE PLUS PROGRAMME
45-5(1)
You must not take into account, in your *net fuel amounts for *tax periods ending in a *financial year, a total of more than $3 million of fuel tax credits arising under section 41-5 unless the *Environment Secretary has determined that you are a member of one of the following programmes:
(a)
the *Greenhouse Challenge Plus Programme;
(b)
another programme determined, by legislative instrument, by the *Environment Minister for the purposes of this section.
Note:
If an entity has GST branches, all of the entity's and the entity's branches' fuel tax credits are to be taken into account in applying the $3 million threshold.
45-5(2)
You have a
decreasing fuel tax adjustment
if:
(a)
you were not entitled in a *financial year to take into account the whole or a part of a fuel tax credit under subsection (1); and
(b)
you become a member of a programme mentioned in subsection (1) within 4 years after the end of the financial year.
The *amount of the adjustment is the amount of the credit that you were not entitled to take into account.
Note:
Division 65 sets out which tax period the fuel tax adjustment is attributable to.
45-5(3)
[Definition]
The
Greenhouse Challenge Plus Programme
means the Greenhouse Challenge Plus Programme as set out in the Greenhouse Challenge Plus Programme Framework 2005, as amended from time to time.
Division 46 - Instalment taxpayers
SECTION 46-1
WHAT THIS DIVISION IS ABOUT
If you are a GST instalment taxpayer, you work out and claim your fuel tax credits for GST instalment quarters, instead of the annual tax period you use for the GST. However, you can choose not to give a return for the first 3 GST instalment quarters in a financial year (but if you have an increasing fuel tax adjustment, you must give a return for the last quarter in the year).
Subdivision 46-A - Instalment taxpayers
SECTION 46-5
INSTALMENT TAXPAYERS
46-5(1)
If you are a *GST instalment payer, you must treat each *GST instalment quarter as if it were a *tax period.
46-5(2)
GST instalment quarters to be treated as tax periods
For the purposes of workingout under subsection 65-5(1) which *GST instalment quarter a fuel tax credit is attributable to, you must treat each GST instalment quarter as if, in the *GST Act, the quarter were a *tax period.
46-5(3)
Choice to give a return for first 3 quarters
You may choose whether to give the Commissioner a return for any of the first 3 *GST instalment quarters in a *financial year. If you do so, you must give the Commissioner your return on or before the day on which you are, or would be, required to pay your *GST instalment to the Commissioner for the quarter (disregarding section 162-80 of the *GST Act).
Note:
Section 162-80 of the GST Act allows certain entities to pay only 2 GST instalments for a financial year.
46-5(4)
If you choose not to give a return for any of those quarters, then any fuel tax credit or *fuel tax adjustment that is attributable to that quarter:
(a)
ceases to be attributable to that quarter; and
(b)
becomes attributable to the first quarter for which you give the Commissioner a return.
Note:
See subsection 65-5(4) if your return for a quarter does not include a fuel tax credit that is attributable, under this subsection, to the quarter.
46-5(5)
Requirement to give a return for final quarter
If you have an *increasing fuel tax adjustment that is (or, under subsection (4), would be) attributable to the last *GST instalment quarter in the *financial year, you must give the Commissioner a return for that quarter on or before the day on which you are, or would be, required to pay your *GST instalment to the Commissioner for the quarter (disregarding section 162-80 of the *GST Act).
Division 47 - Time limit on entitlements to fuel tax credits
History
Div 47 inserted by No 20 of 2010, s 3 and Sch 1 item 17, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
Guide to Division 47
SECTION 47-1
WHAT THIS DIVISION IS ABOUT
Your entitlements to fuel tax credits cease unless they are included in your assessed net fuel amounts within a limited period (generally 4 years).
History
S 47-1 amended by No 39 of 2012, s 3 and Sch 1 item 247, by omitting "However, this time limit does not apply in certain limited cases.", effective 1 January 2017 and 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.
S 47-1 substituted by No 39 of 2012, s 3 and Sch 1 item 167, 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 entitlementsthat arose on or after 1 July 2012.
S 47-1 formerly read:
SECTION 47-1 WHAT THIS DIVISION IS ABOUT
Your entitlements to fuel tax credits cease unless you include them in your net fuel amounts within 4 years.
However, this time limit might not apply to any such entitlements relating to amounts that the Commissioner has notified to you, that arise as a result of fraud or evasion, or that you have notified to the Commissioner.
Note:
These amounts are dealt with in sections 105-50 and 105-55 in Schedule 1 to the Taxation Administration Act 1953.
S 47-1 inserted by No 20 of 2010, s 3 and Sch 1 item 17, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
Subdivision 47-A - Time limit on entitlements to fuel tax credits
History
Subdiv A inserted by No 20 of 2010, s 3 and Sch 1 item 17, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
SECTION 47-5
TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS
47-5(1)
You cease to be entitled to a fuel tax credit to the extent that it has not been taken into account, in an *assessment of a *net fuel amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a return for the tax period or fuel tax return period to which the fuel tax credit would be attributable under subsection
65-5(1),
(2) or
(3).
47-5(2)
Without limiting subsection (1), you also cease to be entitled to a fuel tax credit for taxable fuel you acquire, manufacture or import, to the extent that you did not give to the Commissioner under section
61-15 during the period of 4 years after the day on which the acquisition, manufacture or importation occurred a return that takes the fuel tax credit into account.
Note:
Section 47-10 sets out circumstances in which your entitlement to the fuel tax credit does not cease under this section.
History
S 47-5 substituted by No 39 of 2012, s 3 and Sch 1 item 168, 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.
S 47-5 formerly read:
SECTION 47-5 TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS
47-5
You cease to be entitled to a fuel tax credit to the extent that you have not taken it into account in working out your *net fuel amount for:
(a)
the *tax period or *fuel tax return period to which the fuel tax credit would be attributable under subsection 65-5(1), (2) or (3); or
(b)
any other tax period, or fuel tax return period, for which you give to the Commissioner a return under section 61-15 during the period of 4 years after the day on which you were required to give to the Commissioner such a return for the tax period or fuel tax return period referred to in paragraph (a).
Note:
Section 47-10 sets out circumstances in which your entitlement to the fuel tax credit does not cease under this section.
S 47-5 inserted by No 20 of 2010, s 3 and Sch 1 item 17, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
SECTION 47-10
EXCEPTIONS TO TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS
47-10(1)
(Repealed by No 39 of 2012)
History
S 47-10(1) repealed by No 39 of 2012, s 3 and Sch 1 item 248, effective 1 January 2017 and 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. S 47-10(1) formerly read:
Commissioner has notified you of excess or refund etc
47-10(1)
You do not cease under section 47-5 to be entitled to a fuel tax credit to the extent that:
(a)
the fuel tax credit arises out of circumstances that also gave rise to the whole or a part of:
(i)
an amount, or an amount of an excess, in relation to which paragraph 105-50(3)(a) in Schedule 1 to the Taxation Administration Act 1953 applies; or
(ii)
a refund, other payment or credit in relation to which paragraph 105-55(1)(b) or (3)(b) in Schedule 1 to that Act applies; and
(b)
the Commissioner gave to you the notice referred to in that paragraph not later than 4 years after the end of the *tax period, or *fuel tax return period, to which the credit would be attributable under subsection 65-5(1), (2) or (3) of this Act.
Note 1:
Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105-55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax.
Note 2:
Sections 105-50 and 105-55 in Schedule 1 to the Taxation Administration Act 1953 only apply in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 3:
This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).
S 47-10(1) amended by No 39 of 2012, s 3 and Sch 1 item 227, by substituting note 1, 2 and 3 for the note at the end, effective 1 July 2012. The note formerly read:
Note:
Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105-55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax.
S 47-10(1) amended by No 39 of 2012, s 3 and Sch 4 item 15, by substituting "*tax period, or *fuel tax return period," for "tax period" in para (b), applicable in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in: (a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or (b) amendments of such returns.
47-10(2)
(Repealed by No 39 of 2012)
History
S 47-10(2) repealed by No 39 of 2012, s 3 and Sch 1 item 248, effective 1 January 2017 and 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. S 47-10(2) formerly read:
Excess relates to amount avoided by fraud or evaded
47-10(2)
You do not cease under section 47-5 to be entitled to a fuel tax credit to the extent that the fuel tax credit arises out of circumstances that also gave rise to:
(a)
the whole or a part of an amount in relation to which paragraph 105-50(3)(b) in Schedule 1 to the Taxation Administration Act 1953 applies; or
(b)
an amount of an excess, in relation to which that paragraph applies.
Note 1:
Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts.
Note 2:
Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 3:
This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).
S 47-10(2) amended by No 39 of 2012, s 3 and Sch 1 item 228, by substituting note 1, 2 and 3 for the note at the end, effective 1 July 2012. The note formerly read:
Note:
Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts.
47-10(3)
(Repealed by No 39 of 2012)
History
S 47-10(3) repealed by No 39 of 2012, s 3 and Sch 1 item 248, effective 1 January 2017 and 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. S 47-10(3) formerly read:
You have notified the Commissioner of refund etc
47-10(3)
You do not cease under section 47-5 to be entitled to a fuel tax credit to the extent that:
(a)
the fuel tax credit arises out of circumstances that also gave rise to the whole or a part of a refund, other payment or credit in relation to which paragraph 105-55(1)(a) or (3)(a) in Schedule 1 to the Taxation Administration Act 1953 applies; and
(b)
you gave to the Commissioner the notice referred to in that paragraph not later than 4 years after the end of the *tax period, or *fuel tax return period, to which the credit would be attributable under subsection 65-5(1), (2) or (3) of this Act.
Note 1:
Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which you can claim amounts relating to indirect tax.
Note 2:
Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 3:
This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).
S 47-10(3) amended by No 39 of 2012, s 3 and Sch 1 items 229 and 230, by inserting "1" in the note at the end and inserting note 2 and 3, effective 1 July 2012.
S 47-10(3) amended by No 39 of 2012, s 3 and Sch 4 item 15, by substituting "*tax period, or *fuel tax return period," for "tax period" in para (b), applicable in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in: (a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or (b) amendments of such returns.
47-10
If:
(a)
you requested the Commissioner to treat a document under subsection 29-70(1B) of the *GST Act as a tax invoice (within the meaning of that Act) for the purposes of attributing an *input tax credit for fuel to a *tax period; and
(b)
you made the request before the end of the 4-year period mentioned in subsection 47-5(1) of this Act in relation to the tax period; and
(c)
the Commissioner agrees to the request after the end of the 4-year period;
you do not cease under subsection 47-5(1) to be entitled to a fuel tax credit for the fuel to the extent that, had the Commissioner agreed to the request before the end of the 4-year period, you would not cease under that subsection to be entitled to the credit.
History
S 47-10(4) amended by No 39 of 2012, s 3 and Sch 1 items 249 and 250, by omitting "(4)" before "If:", effective 1 January 2017 and 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.
S 47-10(4) inserted by No 39 of 2012, s 3 and Sch 1 item 169, 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.
History
S 47-10 inserted by No 20 of 2010, s 3 and Sch 1 item 17, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
CHAPTER 4 - COMMON RULES
PART 4-1 - NET FUEL AMOUNTS
Division 60 - Net fuel amounts
SECTION 60-1
WHAT THIS DIVISION IS ABOUT
Your net fuel amount reflects how much you or the Commissioner must pay. A positive net fuel amount reflects how much you must pay the Commissioner. A negative net fuel amount reflects how much the Commissioner must pay you.
Your net fuel amount is worked out for each tax period (or fuel tax return period if you are not registered, nor required to be registered, for GST).
History
S 60-1 amended by No 39 of 2012, s 3 and Sch 1 item 170, by substituting "Your net fuel amount is worked out" for "You work out your net fuel amount", applicable in relation to payments and refunds that relateto 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.
Subdivision 60-A - Net fuel amounts
SECTION 60-5
60-5
WORKING OUT YOUR
NET FUEL AMOUNT
Your
net fuel amount
for a *tax period or a *fuel tax return period is worked out using the following formula:
| Total fuel tax |
− |
Total fuel tax credits |
+ |
Total increasing fuel tax adjustments |
− |
Total decreasing fuel tax adjustments |
where:
total decreasing fuel tax adjustments
is the sum of all *decreasing fuel tax adjustments that are attributable to the period.
Note:
Division 65 sets out which tax periods or fuel tax return periods fuel tax adjustments are attributable to.
total fuel tax
is nil.
Note:
Fuel tax is currently assessed under the Excise Act 1901, the Excise Tariff Act 1921, the Customs Act 1901 and the Customs Tariff Act 1995.
History
Definition of "total fuel tax" amended by No 68 of 2011, s 3 and Sch 1 item 31, by omitting "It is intended that gaseous fuels will begin to be assessed under this Act in 2011." after "Customs Tariff Act 1995." from the note at the end, effective 1 December 2011.
total fuel tax credits
is the sum of all fuel tax credits to which you are entitled that are attributable to the period.
Note:
Division 65 sets out which tax periods or fuel tax return periods fuel tax credits are attributable to.
History
Definition of "total fuel tax credits" amended by No 42 of 2009, s 3 and Sch 7 items 4 and 5, by repealing Note 1, effective 1 July 2009. For application provision, see note under former Div 45 heading. Note 1 formerly read:
Note 1:
Division 45 (Greenhouse Challenge Plus Programme) might affect your entitlement to a credit.
total increasing fuel tax adjustments
is the sum of all *increasing fuel tax adjustments that are attributable to the period.
Note:
Division 65 sets out which tax periods or fuel tax return periods fuel tax adjustments are attributable to.
History
S 60-5 renumbered from s 60-5(1) by No 68 of 2011, s 3 and Sch 1 item 30, by omitting "(1)" before "Your
net fuel amount
", effective 1 December 2011.
SECTION 60-10
DETERMINATIONS RELATING TO HOW TO WORK OUT NET FUEL AMOUNTS
60-10(1)
The Commissioner may make a determination that, in the circumstances specified in the determination, a *net fuel amount for a *tax period or a *fuel tax return period may be worked out to take account of other matters in the way specified in the determination.
60-10(2)
The matters must relate to correction of errors that were made in working out *net fuel amounts to which subsection (3) or (4) applies.
History
S 60-10(2) substituted by No 39 of 2012, s 3 and Sch 1 item 251, effective 1 January 2017 and 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. S 60-10(2) formerly read:
60-10(2)
The matters must relate to correction of errors:
(a)
that were made in working out *net fuel amounts to which subsection (3) or (4) applies; and
(b)
that do not relate to amounts:
(i)
that have ceased to be payable by you because of section 105-50 in Schedule 1 to the Taxation Administration Act 1953; or
(ii)
to which, because of section 105-55 in that Schedule, you are not entitled.
Note:
Paragraph (2)(b) will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).
60-10(3)
This subsection applies to a *net fuel amount for a *tax period (the
earlier tax period
) if:
(a)
the earlier tax period precedes the tax period mentioned in subsection (1); and
(b)
the tax period mentioned in subsection (1) starts during the *period of review for the *assessment of the net fuel amount.
History
S 60-10(3) amended by No 39 of 2012, s 3 and Sch 1 item 252, by omitting "if the earlier tax period started on or after 1 July 2012-" before "the tax period" from para (b), effective 1 January 2017 and 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 periodsor fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
60-10(4)
This subsection applies to a *net fuel amount for a *fuel tax return period (the
earlier fuel tax return period
) if:
(a)
the earlier fuel tax return period precedes the fuel tax return period mentioned in subsection (1); and
(b)
the fuel tax return period mentioned in subsection (1) starts during the *period of review for the *assessment of the net fuel amount.
History
S 60-10(4) amended by No 39 of 2012, s 3 and Sch 1 item 253, by omitting "if the earlier fuel tax return period started on or after 1 July 2012-" before "the fuel tax" from para (b), effective 1 January 2017 and 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.
60-10(5)
If the circumstances mentioned in subsection (1) apply in relation to a *tax period or a *fuel tax return period applying to you, you may work out your *net fuel amount for the tax period or fuel tax return period in that way.
History
S 60-10 inserted by No 39 of 2012, s 3 and Sch 2 item 3, effective 1 July 2012.
Division 61 - Returns, refunds and payments
SECTION 61-1
WHAT THIS DIVISION IS ABOUT
You must give the Commissioner a return for each tax period (or fuel tax return period if you are not registered, nor required to be registered, for GST) by a specified time.
If the Commissioner assesses you as having a positive net fuel amount, you must pay the Commissioner that amount. If the Commissioner assesses you as having a negative net fuel amount, the Commissioner must pay you that amount.
Note:
For the assessment of the net fuel amount (including self-assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
History
S 61-1 amended by No 39 of 2012, s 3 and Sch 1 items 171 and 172, by substituting "If the Commissioner assesses you as having a positive net fuel amount, you must pay the Commissioner that amount. If the Commissioner assesses you as having a negative net fuel amount, the Commissioner must pay you that amount." for "If your return includes a positive net fuel amount, you must pay the Commissioner that amount. If your return includes a negative net fuel amount, the Commissioner must pay you that amount." and inserting the note at the end, applicable inrelation 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.
Subdivision 61-A - Returns, refunds and payments
SECTION 61-5
ENTITLEMENT TO A REFUND
61-5(1)
If your *assessed net fuel amount for a *tax period or *fuel tax return period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that *amount (expressed as a positive amount) to you.
Note 1:
See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.
Note 2:
Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.
61-5(2)
However, if:
(a)
the Commissioner amends the *assessment of your *net fuel amount for a *tax period or *fuel tax return period; and
(b)
your *assessed net fuel amount before the amendment was less than zero; and
(c)
the *amount that, because of the assessment, was:
(i)
paid; or
(ii)
applied under the Taxation Administration Act 1953;
exceeded the amount (including a nil amount) that would have been payable or applicable had your assessed net fuel amount always been the later assessed net fuel amount;
you must pay the excess to the Commissioner as if:
(d)
the excess were an assessed net fuel amount for that period; and
(e)
that assessed net fuel amount were an amount greater than zero and equal to the amount of the excess; and
(f)
despite section
61-10, that assessed net fuel amount became payable, and due for payment, by you at the time when the amount was paid or applied.
Note:
Treating the excess as if it were an assessed net fuel amount has the effect of applying the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105-80 in that Schedule.
History
S 61-5 substituted by No 39 of 2012, s 3 and Sch 1 item 173, 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.
S 61-5 formerly read:
SECTION 61-5 ENTITLEMENT TO A REFUND
61-5(1)
If your *net fuel amount for a *tax period or *fuel tax return period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that *amount (expressed as a positive amount) to you.
Note 1:
See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.
Note 2:
Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.
61-5(2)
Your entitlement to be paid an *amount under subsection (1) arises when you give the Commissioner a return.
61-5(3)
However, if the amount (the
refund
) paid, or applied under the Taxation Administration Act 1953, for a *tax period or *fuel tax return period exceeds the *amount to which you are properly entitled under subsection (1) for that period, you must pay the excess to the Commissioner as if:
(a)
the excess were a *net fuel amount for that period; and
(b)
that net fuel amount were an amount greater than zero and equal to the excess; and
(c)
despite section
61-10, that net fuel amount became payable, and due for payment, by you at the time when the refund was paid or applied.
Note:
Treating the excess as if it were a net fuel amount has the effect of applying the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105-80 in that Schedule.
History
S 61-5(3) inserted by No 20 of 2010, s 3 and Sch 5 item 6, applicable in relation to amounts payable under subsection 61-5(1) of the Fuel Tax Act 2006 for tax periods, and fuel tax return periods starting on or after 24 March 2010.
SECTION 61-7
61-7
WHEN ENTITLEMENT ARISES
Your entitlement to be paid an *amount under section 61-5 arises when the Commissioner gives you notice of the *assessment of your *net fuel amount for the *tax period or *fuel tax return period.
Note:
In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953).
History
S 61-7 inserted by No 39 of 2012, s 3 and Sch 1 item 173, 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.
SECTION 61-10
61-10
REQUIREMENT TO PAY AN ASSESSED NET FUEL AMOUNT
You must pay your *assessed net fuel amount for a *tax period to the Commissioner by the day on which you are required under section
46-5 or
61-15 to give to the Commissioner your return for the tax period, if your assessed net fuel amount is greater than zero.
History
S 61-10 substituted by No 39 of 2012, s 3 and Sch 1 item 173, 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.
S 61-10 formerly read:
SECTION 61-10 REQUIREMENT TO PAY AN ASSESSED NET FUEL AMOUNT
61-10
If your *net fuel amount for a *tax period or *fuel tax return period is greater than zero, you must pay that *amount to the Commissioner by the day on which you are required under section 46-5 or 61-15 to give the Commissioner your return.
SECTION 61-15
WHEN YOU MUST GIVE THE COMMISSIONER YOUR RETURN
61-15(1)
If you are *registered for GST, or *required to be registered for GST, you must give the Commissioner your return for a *tax period on or before the day on which you are required to give the Commissioner your *GST return for the tax period.
Note 1:
For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.
Note 2:
If you lodge your GST return electronically, you must also electronically notify the Commissioner of your net fuel amount (see section 388-80 in Schedule 1 to the Taxation Administration Act 1953).
Note 3:
Instalment taxpayers may give their returns on a different day (see section 46-5).
61-15(2)
If you are neither *registered for GST, nor *required to be registered for GST, you must give the Commissioner your return for a *fuel tax return period by the 21st day after the end of the fuel tax return period.
61-15(2A)
You must, if required by the Commissioner, whether before or after the end of a *tax period or *fuel tax return period, give to the Commissioner, within the time required, a return or a further or fuller return for the tax period or fuel tax return period or a specified period, whether or not you have given the Commissioner a return for the tax period or fuel tax return period under subsection (1) or (2).
History
S 61-15(2A) inserted by No 39 of 2012, s 3 and Sch 1 item 174, 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.
61-15(3)
You must give the Commissioner your return for a *tax period or a *fuel tax return period in the *approved form.
61-17
(Repealed) SECTION 61-17 RETURNS TREATED AS BEING DULY MADE
(Repealed by No 2 of 2015)
History
S 61-17 repealed by No 2 of 2015, s 3 and Sch 2 item 23, effective 1 July 2015. S 61-17 formerly read:
SECTION 61-17 RETURNS TREATED AS BEING DULY MADE
61-17
A return purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity's authority until the contrary is proved.
S 61-17 inserted by No 39 of 2012, s 3 and Sch 1 item 175, 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 relateto any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
SECTION 61-20
FUEL TAX RETURN PERIODS
61-20(1)
If you are neither *registered for GST, nor *required to be registered for GST, your
fuel tax return period
is the period specified in the return.
61-20(2)
However, you must end a *fuel tax return period within 90 days, or any longer period allowed by the Commissioner, after you become aware of an *increasing fuel tax adjustment under Division
44. If you do not do so, your
fuel tax return period
ends at the end of the 90 days, or the longer period allowed by the Commissioner.
Note:
You must give your return to the Commissioner by the 21st day after the end of the fuel tax return period (see section 61-15).
PART 4-2 - ATTRIBUTION RULES
Division 65 - Attribution rules
SECTION 65-1
WHAT THIS DIVISION IS ABOUT
Fuel tax credits and fuel tax adjustments are attributed to tax periods (or fuel tax return periods).
Generally, if you are a business taxpayer, your fuel tax credit for taxable fuel is attributed to the same period as your input tax credit for the fuel (to reduce compliance costs). If you are a non-business taxpayer, your fuel tax credit for taxable fuel is attributed to the fuel tax return period in which you acquire, manufacture or import the fuel.
Fuel tax adjustments are attributed to the tax period (or fuel tax return period) in which you become aware of the adjustment.
Subdivision 65-A - Attribution rules
SECTION 65-5
ATTRIBUTION RULES FOR FUEL TAX CREDITS
65-5(1)
Attribution rules for fuel you acquire or import
If you are *registered for GST, or *required to be registered for GST, your fuel tax credit for taxable fuel that you acquire or import is attributable to:
(a)
the same *tax period that your *input tax credit for the fuel is attributable to under the *GST Act; or
(b)
the same tax period that an input tax credit would have been attributable to under that Act if the fuel had been a *creditable acquisition or a *creditable importation.
65-5(2)
If you are neither *registered for GST, nor *required to be registered for GST, your fuel tax credit for taxable fuel that you acquire or import is attributable to the *fuel tax return period in which you acquire or import the fuel.
65-5(3)
Attribution rule for fuel you manufacture
Your fuel tax credit for taxable fuel that you manufacture is attributable to the *tax period or *fuel tax return period in which the fuel was entered for home consumption (within the meaning of the Excise Act 1901).
65-5(4)
Later attribution rule for fuel tax credits
If your return for a *tax period or *fuel tax return period does not take into account a fuel tax credit that is attributable to the period mentioned in subsection (1), (2) or (3), then the credit:
(a)
ceases to be attributable to that period; and
(b)
becomes attributable to the first period for which you give the Commissioner a return that does take it into account.
Note:
For another attribution rule for fuel tax credits, see subsection 46-5(4) (GST instalment taxpayers).
History
S 65-5(4) amended by No 39 of 2012, s 3 and Sch 1 item 176, by omitting "states a *net fuel amount that" after "*fuel tax return period", 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.
65-5(5)
(Repealed by No 42 of 2009)
History
S 65-5(5) repealed by No 42 of 2009, s 3 and Sch 7 item 6, effective 1 July 2009. For application provision, see note under former Div 45 heading. S 65-5(5) formerly read:
65-5(5)
Subsection (4) does not apply in respect of the whole or a part of a fuel tax credit that you are not entitled to take into account under subsection 45-5(1) (Certain entities to be members of Greenhouse Challenge Plus Programme).
SECTION 65-10
65-10
ATTRIBUTION RULES FOR FUEL TAX ADJUSTMENTS
A *fuel tax adjustment under Division
44 is attributable to the *tax period or *fuel tax return period in which you become aware of the adjustment.
Note:
For another attribution rule for fuel tax adjustments, see subsection 46-5(4) (GST instalment taxpayers).
History
S 65-10 amended by No 73 of 2006, s 3 and Sch 3 item 40 (as amended by No 42 of 2009, s 3 and Sch 7 item 14), by substituting the note at the end, effective 1 July 2013. The note formerly read:
Note:
For attribution rules for other fuel tax adjustments, see subsection 46-5(4) of this Act (GST instalment taxpayers) and items 9 and 17 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006.
S 65-10(1) amended by No 73 of 2006, s 3 and Sch 3 item 35, by substituting "items 9 and 17" for "item 9" in the note, effective 1 July 2010.
S 65-10(1) amended by No 73 of 2006, s 3 and Sch 3 item 34A, by substituting "item 9" for "items 9 and 12A" in the Note, effective 1 July 2008.
65-10(2)
(Repealed by No 42 of 2009)
History
S 65-10(2) repealed by No 42 of 2009, s 3 and Sch 7 items 7 and 8, effective 1 July 2009. For application provision, see note under former Div 45 heading. S 65-10(2) formerly read:
65-10(2)
A *fuel tax adjustment under Division 45 is attributable to the *tax period in which you became a member of a programme mentioned in subsection 45-5(1).
PART 4-3 - SPECIAL RULES ABOUT ENTITIES
Division 70 - Special rules about entities
SECTION 70-1
WHAT THIS DIVISION IS ABOUT
This Act applies to GST groups, joint ventures, religious practitioners, incapacitated entities, branches, resident agents and non-profit sub-entities in a similar way to the way in which the GST Act applies to those entities.
Government entities that are registered for GST are treated as if they are carrying on an enterprise.
Subdivision 70-A - Special rules about entities and how they are organised
SECTION 70-5
APPLICATION OF FUEL TAX LAW TO GST GROUPS AND JOINT VENTURES
70-5(1)
The entities in column 1 of the table are treated as a single entity for the purposes of the *fuel tax law.
70-5(2)
The entity in column 2 of the table has all the rights, powers and obligations of the single entity under the *fuel tax law (instead of each entity in column 1 having those rights, powers and obligations).
|
Application of fuel tax law to GST groups and joint ventures
|
|
Item
|
Column 1
|
Column 2
|
|
These entities are treated as a single entity for the purposes of the fuel tax law
|
This entity has all the rights, powers and obligations of the single entity under the fuel tax law
|
| 1 |
The members of a *GST group |
The representative member of the group |
| 2 |
The *participants in a *GST joint venture (to the extent that any relevant fuel is acquired, manufactured or imported in the course of activities for which the joint venture was entered into) |
The *joint venture operator of the joint venture |
Note:
Sections 444-80 and 444-90 in Schedule 1 to the Taxation Administration Act 1953 affect the operation of this section.
SECTION 70-10
ENTRY AND EXIT HISTORY RULES
70-10(1)
Entry history rule
For the purposes of the *fuel tax law, from the time when a particular entity starts to be treated as part of a single entity under section 70-5, everything that happened (including because of any previous application of this section) before that time, in relation to any fuel in the hands of the particular entity at that time, is taken to have happened as if the fuel had been in the hands of the single entity.
Example:
The single entity is taken to have acquired the fuel for the purposes for which the particular entity acquired the fuel.
70-10(2)
Exit history rule
For the purposes of the *fuel tax law, from the time when a particular entity ceases to be treated as part of a single entity under section 70-5, everything that happened (including because of any previous application of this section) before that time, in relation to any fuel in the hands of the particular entity immediately after that time, is taken to have happened as if the fuel had been in the hands of the particular entity.
Example:
The particular entity is taken to have acquired the fuel for the purposes for which the single entity acquired the fuel.
SECTION 70-15
70-15
CONSOLIDATING JOINT VENTURE RETURNS
If, under section
51-52 of the *GST Act, an election is in force to consolidate a *joint venture operator's *GST returns relating to its *GST joint ventures, the operator must consolidate its returns under this Act relating to the joint ventures.
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.
SECTION 70-25
70-25
APPLICATION OF FUEL TAX LAW TO INCAPACITATED ENTITIES
The *fuel tax law applies to an *incapacitated entity and its representative (within the meaning of the *GST Act) in the same way as that Act applies to them under Division 58 of that Act.
History
S 70-25 amended by No 118 of 2009, s 3 and Sch 1 item 46, by substituting "Division 58" for "Divisions 58 and 147", effective 4 December 2009.
S 70-25 amended by No 118 of 2009, s 3 and Sch 1 item 11, by substituting "Divisions 58 and 147" for "Division 147", effective 1 July 2006.
SECTION 70-30
70-30
APPLICATION OF FUEL TAX LAW TO GST BRANCHES, RESIDENT AGENTS AND NON-PROFIT SUB-ENTITIES
While an entity meets the condition in column 1 of the table, the *fuel tax law applies to:
(a)
the entity; and
(b)
its fuel tax credits, *net fuel amount, *assessed net fuel amount and *fuel tax adjustments;
in a corresponding way to the way in which the *GST law applies, because of the Division of the *GST Act mentioned in column 2, to:
(c)
the entity; and
(d)
its *input tax credits, *net amount, assessed net amount and *adjustments.
|
Application of fuel tax law to GST branches, resident agents and non-profit sub-entities
|
|
Item
|
Column 1
|
Column 2
|
|
While this condition is met …
|
the fuel tax law applies in a corresponding way to the way in which the GST law applies to the entity because of this Division of the GST Act …
|
| 1 |
The entity has a *GST branch |
Division 54 |
| 2 |
The entity has a *resident agent |
Division 57 |
| 3 |
The entity has a non-profit sub-entity |
Division 63 |
History
S 70-30 amended by No 39 of 2012, s 3 and Sch 1 items 178 and 179, by inserting ", *assessed net fuel amount" in para (b) and ", assessed net amount" in para (d), 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.
Subdivision 70-B - Government entities
SECTION 70-35
70-35
APPLICATION OF FUEL TAX LAW TO GST GROUPS AND JOINT VENTURES
A *government entity that is *registered for GST is treated, while its registration has effect, as if it were an entity *carrying on an *enterprise.
PART 4-4 - ANTI-AVOIDANCE
Division 75 - Anti-avoidance
SECTION 75-1
WHAT THIS DIVISION IS ABOUT
The object of this Division is to deter schemes that give entities benefits by reducing fuel tax, increasing refunds or altering the timing of payment of assessed net fuel amounts.
If the dominant purpose or principal effect of a scheme is to give an entity such a benefit, the Commissioner may negate the benefit any entity gets from the scheme by making a declaration stating the entity's net fuel amount for a particular tax period, despite the scheme.
History
S 75-1 amended by No 39 of 2012, s 3 and Sch 1 item 179, by substituting "assessed net fuel amounts" for "net fuel amounts", 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.
Subdivision 75-A - Application of this Division
SECTION 75-5
WHEN DOES THIS DIVISION OPERATE?
75-5(1)
General rule
This Division operates if:
(a)
an entity (the
avoider
) gets a *fuel tax benefit from a *scheme; and
(b)
the fuel tax benefit is not attributable to the making, by any entity, of a choice, election, application or agreement that is expressly provided for by the *fuel tax law or the *GST law; and
(c)
taking account of the matters described in section
75-15, it is reasonable to conclude that either:
(i)
an entity that (whether alone or with others) entered into or carried out the scheme, or part of the scheme, did so with the sole or dominant purpose of that entity or another entity getting a fuel tax benefit from the scheme; or
(ii)
the principal effect of the scheme, or of part of the scheme, is that the avoider gets the fuel tax benefit from the scheme directly or indirectly; and
(d)
the avoider gets the fuel tax benefit from the scheme on or after 1 July 2006.
75-5(2)
Territorial application
It does not matter whether the *scheme, or any part of the scheme, was entered into or carried out inside or outside Australia.
SECTION 75-10
WHEN DOES AN ENTITY GET A
FUEL TAX BENEFIT
FROM A SCHEME?
75-10(1)
An entity gets a
fuel tax benefit
from a *scheme if:
(a)
an *amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, smaller than it would be apart from the scheme or a part of the scheme; or
(b)
an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, larger than it would be apart from the scheme or a part of the scheme; or
(c)
all or part of an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, payable later than it would have been apart from the scheme or a part of the scheme; or
(d)
all or part of an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, payable earlier than it would have been apart from the scheme or a part of the scheme.
75-10(2)
Fuel tax benefit can arise even if no economic alternative
An entity can get a *fuel tax benefit from a *scheme even if the entity or entities that entered into or carried out the scheme, or a part of the scheme, could not have engaged economically in any activities:
(a)
of the kind to which this Act applies; and
(b)
that would produce an effect equivalent (except in terms of this Act) to the effect of the scheme or part of the scheme;other than the activities involved in entering into or carrying out the scheme or part of the scheme.
SECTION 75-15
MATTERS TO BE CONSIDERED IN DETERMINING PURPOSE OR EFFECT
75-15(1)
The following matters are to be taken into account under section
75-5 in considering an entity's purpose in entering into or carrying out the *scheme from which the avoider got a *fuel tax benefit, and the effect of the scheme:
(a)
the manner in which the scheme was entered into or carried out;
(b)
the form and substance of the scheme, including:
(i)
the legal rights and obligations involved in the scheme; and
(ii)
the economic and commercial substance of the scheme;
(c)
the purpose or object (whether or not expressly stated) of any of the following Acts, and any relevant provision of those Acts, so far as they are relevant to this Act:
(i)
this Act;
(ii)
the Excise Act 1901 and the Excise Tariff Act 1921;
(iii)
the Customs Act 1901 and the Customs Tariff Act 1995;
(iv)
(Repealed by No 81 of 2015)
(v)
the *GST Act;
(d)
the timing of the scheme;
(e)
the period over which the scheme was entered into and carried out;
(f)
the effect that this Act would have in relation to the scheme apart from this Division;
(g)
any change in the avoider's financial position that has resulted, or may reasonably be expected to result, from the scheme;
(h)
any change that has resulted, or may reasonably be expected to result, from the scheme in the financial position of an entity (a
connected entity
) that has or had a connection or dealing with the avoider, whether the connection or dealing is or was of a family, business or other nature;
(i)
any other consequence for the avoider or a connected entity of the scheme having been entered into or carried out;
(j)
the nature of the connection between the avoider and a connected entity;
(k)
the circumstances surrounding the scheme;
(l)
any other relevant circumstances.
History
S 75-15(1) amended by No 81 of 2015, s 3 and Sch 1 item 10, by repealing para (c)(iv), effective 1 July 2015. No 81 of 2015, s 3 and Sch 1 item 12 contains the following transitional provision:
12 Transitional - anti-avoidance
Despite the repeal made by item 10, the Fuel Tax Act 2006 continues to apply, on and after the commencement of that item, in relation to a fuel tax benefit an entity got before that commencement, as if that repeal had not happened.
Para (c)(iv) formerly read:
(iv)
the Energy Grants (Credits) Scheme Act 2003;
75-15(2)
Subsection (1) applies in relation to consideration of an entity's purpose in entering into or carrying out a part of a *scheme from which the avoider gets a *fuel tax benefit, and the effect of part of the scheme, as if the part were itself the scheme from which the avoider gets the fuel tax benefit.
Subdivision 75-B - Commissioner may negate effects of schemes for fuel tax benefits
SECTION 75-40
COMMISSIONER MAY MAKE DECLARATION FOR PURPOSE OF NEGATING AVOIDER'S FUEL TAX BENEFITS
75-40(1)
For the purpose of negating a *fuel tax benefit the avoider gets from the *scheme, the Commissioner may make a declaration stating the *amount that is (and has been at all times) the avoider's *net fuel amount for a specified *tax period or *fuel tax return period that has ended.
History
S 75-40(1) amended by No 39 of 2012, s 3 and Sch 1 item 181, by repealing the note at the end, 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.
The note formerly read:
Note:
A declaration of the Commissioner under this section is a reviewable fuel tax decision (see Subdivision 112-E in Schedule 1 to the Taxation Administration Act 1953).
75-40(2)
A declaration under this section is not a legislative instrument.
75-40(3)
The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.
History
S 75-40(3) inserted by No 39 of 2012, s 3 and Sch 1 item 182, 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.
SECTION 75-45
COMMISSIONER MAY REDUCE AN ENTITY'S NET FUEL AMOUNT TO COMPENSATE
75-45(1)
This section operates if:
(a)
the Commissioner has made a declaration under subsection
75-40(1) to negate the *fuel tax benefit an entity gets from a *scheme; and
(b)
the Commissioner considers that another entity (the
loser
) gets a *fuel tax disadvantage from the scheme; and
(c)
the Commissioner considers that it is fair and reasonable that the loser's fuel tax disadvantage be negated or reduced.
History
S 75-45(1) amended by No 39 of 2012, s 3 and Sch 1 item 183, by substituting "subsection 75-40(1)" for "section 75-40" in para (a), 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.
75-45(2)
An entity gets a
fuel tax disadvantage
from a *scheme if:
(a)
an *amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, larger than it would have been apart from the scheme or a part of the scheme; or
(b)
an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, smaller than it would have been apart from the scheme or a part of the scheme; or
(c)
all or part of an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, payable earlier than it would have been apart from the scheme or a part of the scheme; or
(d)
all or part of an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, payable later than it would have been apart from the scheme or a part of the scheme.
75-45(3)
For the purposes of negating or reducing the loser's *fuel tax disadvantage from the *scheme, the Commissioner may make a declaration (under this section) stating the *amount that is (and has been at all times) the loser's *net fuel amount for a specified *tax period or *fuel tax return period that has ended.
History
S 75-45(3) amended by No 39 of 2012, s 3 and Sch 1 item 184, by repealing the note at the end, 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.
The note formerly read:
Note:
A declaration of the Commissioner under this section is a reviewable fuel tax decision (see Subdivision 112-E in Schedule 1 to the Taxation Administration Act 1953).
75-45(4)
An *amount stated in a declaration as the loser's *net fuel amount must not be less than the net fuel amount would have been apart from the *scheme, or part of the scheme, and the declaration.
75-45(5)
An entity may give the Commissioner a written request to make a declaration under this section relating to the entity. The Commissioner must decide whether or not to grant the request, and give the entity notice of the Commissioner's decision.
History
S 75-45(5) amended by No 39 of 2012, s 3 and Sch 1 item 184, by repealing the note at the end, 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.
The note formerly read:
Note:
A decision of the Commissioner under subsection (5) is a reviewable fuel tax decision (see Subdivision 112-E in Schedule 1 to the Taxation Administration Act 1953).
75-45(6)
A declaration under this section is not a legislative instrument.
SECTION 75-50
75-50
DECLARATION HAS EFFECT ACCORDING TO ITS TERMS
For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.
History
S 75-50 substituted by No 39 of 2012, s 3 and Sch 1 item 185, 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.
S 75-50 formerly read:
SECTION 75-50 DECLARATION HAS EFFECT ACCORDING TO ITS TERMS
75-50
A statement in a declaration under this Subdivision has effect according to its terms, for the purposes of Division 61 (about refunds and payments), despite the provisions of this Act outside that Division and this Division.
SECTION 75-55
75-55
COMMISSIONER MAY DISREGARD SCHEME IN MAKING DECLARATIONS
For the purposes of making a declaration under this Subdivision, the Commissioner may:
(a)
treat a particular event that actually happened as not having happened; and
(b)
treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as:
(i)
having happened at a particular time; and
(ii)
having involved particular action by a particular entity; and
(c)
treat a particular event that actually happened as:
(i)
having happened at a time different from the time it actually happened; or
(ii)
having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).
SECTION 75-60
75-60
ONE DECLARATION MAY COVER SEVERAL TAX PERIODS OR FUEL TAX RETURN PERIODS
Statements relating to different *tax periods or *fuel tax return periods may be included in a single declaration under this Subdivision.
SECTION 75-65
COMMISSIONER MUST GIVE COPY OF DECLARATION TO ENTITY AFFECTED
75-65(1)
The Commissioner must give a copy of a declaration under this Subdivision to the entity whose *net fuel amount is stated in the declaration.
75-65(2)
A failure to comply with subsection (1) does not affect the validity of the declaration.
PART 4-5 - MISCELLANEOUS
Division 95 - Miscellaneous
SECTION 95-1
WHAT THIS DIVISION IS ABOUT
This Division provides for determinations and regulations to be made for the purposes of the fuel tax law.
Subdivision 95-A - Miscellaneous
SECTION 95-5
DETERMINATION OFBLENDS THAT NO LONGER CONSTITUTE FUELS
95-5(1)
For the purposes of the *fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel.
95-5(2)
An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel.
95-5(3)
In making a determination under subsection (1), the Commissioner must consider the following matters:
(a)
the physical and chemical properties of the blend;
(b)
whether the blend can be used in an internal combustion engine;
(c)
whether the blend is marketed and distributed as fuel;
(d)
whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;
(e)
any other relevant matter.The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).
SECTION 95-10
APPLICATION OF THIS LAW TO THE COMMONWEALTH
95-10(1)
It is the Parliament's intention that the Commonwealth and *untaxable Commonwealth entities should:
(a)
be notionally entitled to fuel tax credits; and
(b)
have notional *fuel tax adjustments.
Note:
The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1-15).
95-10(2)
The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity.
95-10(3)
The directions given under subsection (2) may also take account of the provisions of the
Fuel Tax (Consequential and Transitional Provisions) Act 2006.
95-10(4)
Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.
95-10(5)
A direction given under subsection (2) is not a legislative instrument.
SECTION 95-100
95-100
REGULATIONS
The Governor-General may make regulations prescribing matters:
(a)
required or permitted by this Act to be prescribed; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to this Act.
CHAPTER 5 - INTERPRETATION
PART 5-1 - RULES FOR INTERPRETING THIS ACT
Division 105 - Rules for interpreting this Act
Subdivision 105-A - Rules for interpreting this Act
SECTION 105-1
WHAT FORMS PART OF THIS ACT
105-1(1)
These all form part of this Act:
(a)
the headings to the Chapters, Parts, Divisions and Subdivisions of this Act;
(b)
*Guides;
(c)
the headings to the sections and subsections of this Act;
(d)
the headings for groups of sections of this Act (group headings);
(e)
the notes and examples (however described) that follow provisions of this Act.
105-1(2)
The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.
SECTION 105-5
105-5
WHAT DOES NOT FORM PART OF THIS ACT
These do not form part of this Act:
(a)
footnotes and endnotes;
(b)
Tables of Subdivisions;
(c)
Tables of sections.
SECTION 105-10
GUIDES, AND THEIR ROLE IN INTERPRETING THIS ACT
105-10(1)
A
Guide
consists of:
(a)
sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.; or
(b)
a Subdivision, Division or Part that is identified as a Guide by a provision in the Subdivision, Division or Part.
105-10(2)
*Guides form part of this Act, but they are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered:
(a)
in determining the purpose or object underlying the provision; or
(b)
to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision; or
(c)
in determining the provision's meaning if the provision is ambiguous or obscure; or
(d)
in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.
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 December2011.
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.
View history note
Hide history note