Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-3 - SPECIAL RULES ABOUT ENTITIES  

Division 70 - Special rules about entities  

Subdivision 70-A - Special rules about entities and how they are organised  

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;

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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.

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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

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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.

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