Fuel Tax Act 2006

CHAPTER 3 - FUEL TAX CREDITS

PART 3-3 - SPECIAL RULES

Division 47 - Time limit on entitlements to fuel tax credits

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Subdivision 47-A - Time limit on entitlements to fuel tax credits

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SECTION 47-10 EXCEPTIONS TO TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS

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47-10(1)
(Repealed by No 39 of 2012)

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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S 47-10(1) repealed by No 39 of 2012, s 3 and Sch 1 item 248, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax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This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012 ).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)

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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)

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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.

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