Fuel Tax Act 2006
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.
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