Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)
Schedule 4 Fuel tax credits
Fuel Tax Act 2006
1 Subsection 43-5(2A)
Repeal the subsection, substitute:
Day for rate of fuel tax, grant or subsidy
(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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
