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Fuel Tax Act 2006
- CHAPTER 1 - INTRODUCTION
- PART 1-1 - PRELIMINARY
- Division 1 - Preliminary
- Subdivision 1-A - Preliminary
- SECTION 1-5 SHORT TITLE ( see Note 1)
- SECTION 1-10 COMMENCEMENT
- SECTION 1-15 STATES AND TERRITORIES ARE BOUND BY THE FUEL TAX LAW
- 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 OVERVIEW AND PURPOSE OF THE FUEL TAX LAW
- 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
- SECTION 3-5 WHEN TERMS ARE NOT IDENTIFIED
- SECTION 3-10 IDENTIFYING THE DEFINED TERM IN A DEFINITION
- Division 4 - Status of Guides and other non-operative material
- Subdivision 4-A - Status of Guides and other non-operative material
- SECTION 4-1 NON-OPERATIVE MATERIAL
- SECTION 4-5 GUIDES
- SECTION 4-10 OTHER MATERIAL
- 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
- Division 41 - Fuel tax credits for business taxpayers and non-profit bodies
- SECTION 41-1 WHAT THIS DIVISION IS ABOUT
- 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
- SECTION 41-10 FUEL TAX CREDIT FOR FUEL SUPPLIED FOR DOMESTIC HEATING, PACKAGED FOR SUPPLY OR TRANSFERRED INTO TANKS
- 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
- SECTION 41-20 NO FUEL TAX CREDIT FOR FUEL TO BE USED IN LIGHT VEHICLES ON A PUBLIC ROAD
- SECTION 41-25 NO FUEL TAX CREDIT FOR FUEL TO BE USED IN MOTOR VEHICLES THAT DO NOT MEET ENVIRONMENTAL CRITERIA
- SECTION 41-30 NO FUEL TAX CREDIT FOR FUEL TO BE USED IN AN AIRCRAFT
- ### (Repealed) SECTION 41-35 NO FUEL TAX CREDIT UNDER THIS DIVISION OR DIVISION 42 FOR GASEOUS FUEL THAT IS SUBJECT TO THE CARBON PRICING MECHANISM
- Division 42 - Fuel tax credit for non-business taxpayers
- SECTION 42-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 42-A - Fuel tax credit for non-business taxpayers
- SECTION 42-5 FUEL TAX CREDIT FOR FUEL TO BE USED IN GENERATING ELECTRICITY FOR DOMESTIC USE
- (Repealed) Division 42A - Fuel tax credit for gaseous fuel that is subject to the carbon pricing mechanism
- (Repealed) Guide to Division 42A
- ### (Repealed) SECTION 42A-1 WHAT THIS DIVISION IS ABOUT
- (Repealed) Subdivision 42A-A - Fuel tax credit for gaseous fuel that is subject to the carbon pricing mechanism
- ### (Repealed) SECTION 42A-5 FUEL TAX CREDIT FOR GASEOUS FUEL SUBJECT TO THE CARBON PRICING MECHANISM
- Division 43 - Working out your fuel tax credit
- SECTION 43-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 43-A - Working out your fuel tax credit
- SECTION 43-5 WORKING OUT YOUR FUEL TAX CREDIT
- SECTION 43-6 MEANING OF FUEL TAX
- SECTION 43-7 WORKING OUT THE EFFECTIVE FUEL TAX FOR FUEL BLENDS
- ### (Repealed) SECTION 43-8 WORKING OUT AMOUNT OF CARBON REDUCTION
- SECTION 43-10 REDUCING THE AMOUNT OF YOUR FUEL TAX CREDIT
- ### (Repealed) SECTION 43-11 REDUCING THE AMOUNT OF YOUR FUEL TAX CREDIT: FUEL FOR USE IN AIRCRAFT
- (Repealed) Subdivision 43-B - Definitions of agriculture, fishing operations, forestry and related expressions
- ### (Repealed) SECTION 43-15 AGRICULTURE
- ### (Repealed) SECTION 43-20 LIVESTOCK ACTIVITY AND LIVESTOCK
- ### (Repealed) SECTION 43-25 AGRICULTURAL SOIL/WATER ACTIVITY
- ### (Repealed) SECTION 43-30 AGRICULTURAL CONSTRUCTION ACTIVITY
- ### (Repealed) SECTION 43-35 AGRICULTURAL WASTE ACTIVITY
- ### (Repealed) SECTION 43-40 SUNDRY AGRICULTURAL ACTIVITY
- ### (Repealed) SECTION 43-45 AGRICULTURAL ACTIVITY
- ### (Repealed) SECTION 43-50 APPROVED CATCHMENT AREA
- ### (Repealed) SECTION 43-55 CORE AGRICULTURAL ACTIVITY
- ### (Repealed) SECTION 43-60 EARTHWORKS
- ### (Repealed) SECTION 43-65 HORTICULTURE
- ### (Repealed) SECTION 43-70 FISHING OPERATIONS AND RELATED DEFINITIONS
- ### (Repealed) SECTION 43-75 FORESTRY
- Division 44 - Increasing and decreasing fuel tax adjustments
- SECTION 44-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 44-A - Increasing and decreasing fuel tax adjustments
- SECTION 44-5 INCREASING AND DECREASING FUEL TAX ADJUSTMENTS FOR CHANGE OF CIRCUMSTANCES
- SECTION 44-10 INCREASING FUEL TAX ADJUSTMENT FOR FAILURE TO USE OR MAKE A TAXABLE SUPPLY OF FUEL
- PART 3-3 - SPECIAL RULES
- (Repealed) Division 45 - Greenhouse Challenge Plus Programme
- ### (Repealed) SECTION 45-1 WHAT THIS DIVISION IS ABOUT
- (Repealed) Subdivision 45-A - Greenhouse Challenge Plus Programme
- ### (Repealed) SECTION 45-5 CERTAIN ENTITIES TO BE MEMBERS OF GREENHOUSE CHALLENGE PLUS PROGRAMME
- Division 46 - Instalment taxpayers
- SECTION 46-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 46-A - Instalment taxpayers
- SECTION 46-5 INSTALMENT TAXPAYERS
- Division 47 - Time limit on entitlements to fuel tax credits
- Guide to Division 47
- SECTION 47-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 47-A - Time limit on entitlements to fuel tax credits
- SECTION 47-5 TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS
- SECTION 47-10 EXCEPTIONS TO TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS
- CHAPTER 4 - COMMON RULES
- PART 4-1 - NET FUEL AMOUNTS
- Division 60 - Net fuel amounts
- SECTION 60-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 60-A - Net fuel amounts
- SECTION 60-5 WORKING OUT YOUR NET FUEL AMOUNT
- SECTION 60-10 DETERMINATIONS RELATING TO HOW TO WORK OUT NET FUEL AMOUNTS
- Division 61 - Returns, refunds and payments
- SECTION 61-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 61-A - Returns, refunds and payments
- SECTION 61-5 ENTITLEMENT TO A REFUND
- SECTION 61-7 WHEN ENTITLEMENT ARISES
- SECTION 61-10 REQUIREMENT TO PAY AN ASSESSED NET FUEL AMOUNT
- SECTION 61-15 WHEN YOU MUST GIVE THE COMMISSIONER YOUR RETURN
- ### (Repealed) SECTION 61-17 RETURNS TREATED AS BEING DULY MADE
- SECTION 61-20 FUEL TAX RETURN PERIODS
- PART 4-2 - ATTRIBUTION RULES
- Division 65 - Attribution rules
- SECTION 65-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 65-A - Attribution rules
- SECTION 65-5 ATTRIBUTION RULES FOR FUEL TAX CREDITS
- SECTION 65-10 ATTRIBUTION RULES FOR FUEL TAX ADJUSTMENTS
- PART 4-3 - SPECIAL RULES ABOUT ENTITIES
- Division 70 - Special rules about entities
- SECTION 70-1 WHAT THIS DIVISION IS ABOUT
- 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
- SECTION 70-10 ENTRY AND EXIT HISTORY RULES
- SECTION 70-15 CONSOLIDATING JOINT VENTURE RETURNS
- SECTION 70-20 APPLICATION OF FUEL TAX LAW TO RELIGIOUS PRACTITIONERS
- SECTION 70-25 APPLICATION OF FUEL TAX LAW TO INCAPACITATED ENTITIES
- SECTION 70-30 APPLICATION OF FUEL TAX LAW TO GST BRANCHES, RESIDENT AGENTS AND NON-PROFIT SUB-ENTITIES
- Subdivision 70-B - Government entities
- SECTION 70-35 APPLICATION OF FUEL TAX LAW TO GST GROUPS AND JOINT VENTURES
- PART 4-4 - ANTI-AVOIDANCE
- Division 75 - Anti-avoidance
- SECTION 75-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 75-A - Application of this Division
- SECTION 75-5 WHEN DOES THIS DIVISION OPERATE?
- SECTION 75-10 WHEN DOES AN ENTITY GET A FUEL TAX BENEFIT FROM A SCHEME?
- SECTION 75-15 MATTERS TO BE CONSIDERED IN DETERMINING PURPOSE OR EFFECT
- 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
- SECTION 75-45 COMMISSIONER MAY REDUCE AN ENTITY ' S NET FUEL AMOUNT TO COMPENSATE
- SECTION 75-50 DECLARATION HAS EFFECT ACCORDING TO ITS TERMS
- SECTION 75-55 COMMISSIONER MAY DISREGARD SCHEME IN MAKING DECLARATIONS
- SECTION 75-60 ONE DECLARATION MAY COVER SEVERAL TAX PERIODS OR FUEL TAX RETURN PERIODS
- SECTION 75-65 COMMISSIONER MUST GIVE COPY OF DECLARATION TO ENTITY AFFECTED
- PART 4-5 - MISCELLANEOUS
- Division 95 - Miscellaneous
- SECTION 95-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 95-A - Miscellaneous
- SECTION 95-5 DETERMINATION OF BLENDS THAT NO LONGER CONSTITUTE FUELS
- SECTION 95-10 APPLICATION OF THIS LAW TO THE COMMONWEALTH
- SECTION 95-100 REGULATIONS
- 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
- SECTION 105-5 WHAT DOES NOT FORM PART OF THIS ACT
- SECTION 105-10 GUIDES, AND THEIR ROLE IN INTERPRETING THIS ACT
- PART 5-3 - DICTIONARY
- Division 110 - Dictionary
- Subdivision 110-A - Dictionary
- SECTION 110-5 DICTIONARY
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