2008-2009 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 (Treasury) A Bill for an Act about CPRS fuel credits, and for related purposes [Page Break] Chapter 1--Introduction 1 Part 1-1--Preliminary 1 Division 1--Preliminary 1 Subdivision 1-A--Preliminary 2 1-5 Short title ........................................................................................... 2 1-10 Commencement ................................................................................. 2 Part 1-2--Using this Act 4 Division 2--Overview and purpose 4 Subdivision 2-A--Overview and purpose 4 2-1 Overview and purpose ....................................................................... 4 Division 3--Explanation of the use of defined terms 5 Subdivision 3-A--Explanation of the use of defined terms 5 3-1 When defined terms are identified ..................................................... 5 3-5 When terms are not identified ............................................................ 5 3-10 Identifying the defined term in a definition ....................................... 6 Division 4--Status of Guides and other non-operative material 7 Subdivision 4-A--Status of Guides and other non-operative material 7 4-1 Non-operative material ...................................................................... 7 4-5 Guides ................................................................................................ 7 4-10 Other material .................................................................................... 7 Chapter 2--CPRS fuel credits 9 Part 2-1--Basic rules 9 Division 5--Object of this Chapter 9 Subdivision 5-A--Object of this Chapter 9 5-1 Object of this Chapter ........................................................................ 9 Division 6--CPRS fuel credits 10 Guide to Division 6 10 6-1 What this Division is about .............................................................. 10 Subdivision 6-A--Entitlement rules for CPRS fuel credits 11 6-5 CPRS fuel credit for fuel to be used for fishing operations or agriculture ........................................................................................ 11 i Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] activities or incidental agricultural activities ................................... 12 6-15 CPRS fuel credit for fuel to be used in heavy on-road vehicles ............................................................................................ 12 6-20 CPRS fuel credit for fuel to be used in certain vehicles acquired before 1 July 2006 ............................................................. 13 6-25 CPRS fuel credit for automotive liquid petroleum gas .................... 14 6-30 CPRS fuel credit for automotive compressed natural gas ................ 15 6-35 CPRS fuel credit for automotive liquefied natural gas .................... 15 Subdivision 6-B--Disentitlement rules for CPRS fuel credits 16 6-40 No CPRS fuel credit if another entity was previously entitled to a credit ......................................................................................... 16 6-45 No CPRS fuel credit for fuel to be used in motor vehicles that do not meet environmental criteria ........................................... 16 6-50 No CPRS fuel credit for fuel to be used in aircraft .......................... 17 Division 7--Working out your CPRS fuel credit 18 Guide to Division 7 18 7-1 What this Division is about .............................................................. 18 Subdivision 7-A--Working out your CPRS fuel credit 18 7-5 Working out your CPRS fuel credit ................................................. 18 Division 8--Increasing and decreasing CPRS fuel credit adjustments 21 Guide to Division 8 21 8-1 What this Division is about .............................................................. 21 Subdivision 8-A--Increasing and decreasing CPRS fuel credit adjustments 21 8-5 Increasing and decreasing CPRS fuel credit adjustments for change of circumstances .................................................................. 21 8-10 Increasing CPRS fuel credit adjustment for failure to use fuel ........ 22 Part 2-2--Special rules 23 Division 9--Instalment taxpayers 23 Guide to Division 9 23 9-1 What this Division is about .............................................................. 23 Subdivision 9-A--Instalment taxpayers 23 9-5 Instalment taxpayers ........................................................................ 23 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 ii [Page Break] Part 3-1--Attribution rules 25 Division 10--Attribution rules 25 Guide to Division 10 25 10-1 What this Division is about .............................................................. 25 Subdivision 10-A--Attribution rules 26 10-5 Attribution rules for CPRS fuel credits ............................................ 26 10-10 Attribution rules for CPRS fuel credit adjustments ......................... 27 Chapter 4--Miscellaneous 28 Part 4-1--Miscellaneous 28 Division 11--Miscellaneous 28 Guide to Division 11 28 11-1 What this Division is about .............................................................. 28 Subdivision 11-A--Miscellaneous 28 11-5 Commissioner has general administration of this Act ..................... 28 11-10 Application of this Act to the Commonwealth ................................ 29 11-15 Regulations ...................................................................................... 29 Chapter 5--Interpretation 30 Part 5-1--Rules for interpreting this Act 30 Division 12--Rules for interpreting this Act 30 Subdivision 12-A--Rules for interpreting this Act 30 12-1 What forms part of this Act ............................................................. 30 12-5 What does not form part of this Act................................................. 30 12-10 Guides, and their role in interpreting this Act .................................. 31 Part 5-2--Dictionary 32 Division 13--Dictionary 32 Subdivision 13-A--Dictionary 32 13-1 Dictionary ........................................................................................ 32 iii Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] 2 related purposes 3 The Parliament of Australia enacts: 4 Chapter 1--Introduction 5 Part 1-1--Preliminary 6 Division 1--Preliminary 7 Table of Subdivisions 8 1-A Preliminary Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 1 [Page Break] Part 1-1 Preliminary Division 1 Preliminary Section 1-5 1 Subdivision 1-A--Preliminary 2 Table of Sections 3 1-5 Short title 4 1-10 Commencement 5 1-5 Short title 6 This Act may be cited as the Carbon Pollution Reduction Scheme 7 (CPRS Fuel Credits) Act 2009. 8 1-10 Commencement 9 (1) Each provision of this Act specified in column 1 of the table 10 commences, or is taken to have commenced, in accordance with 11 column 2 of the table. Any other statement in column 2 has effect 12 according to its terms. 13 Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1-5 The day on which this Act receives the and 1-10 and Royal Assent. anything in this Act not elsewhere covered by this table 2. Sections 2-1 to 1 July 2011. 1 July 2011 13-1 However, the provision(s) do not commence at all if section 3 of the Carbon Pollution Reduction Scheme Act 2009 does not commence before 1 July 2011. 14 Note: This table relates only to the provisions of this Act as originally 15 passed by both Houses of the Parliament and assented to. It will not be 16 expanded to deal with provisions inserted in this Act after assent. 17 (2) Column 3 of the table contains additional information that is not 18 part of this Act. Information in this column may be added to or 19 edited in any published version of this Act. 2 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Preliminary Part 1-1 Preliminary Division 1 Section 1-10 1 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 3 [Page Break] Part 1-2 Using this Act Division 2 Overview and purpose Section 2-1 1 Part 1-2--Using this Act 2 Division 2--Overview and purpose 3 Table of Subdivisions 4 2-A Overview and purpose 5 Subdivision 2-A--Overview and purpose 6 Table of Sections 7 2-1 Overview and purpose 8 2-1 Overview and purpose 9 This Act provides for CPRS fuel credits to offset the impact of the 10 carbon pollution reduction scheme. 11 Administration of CPRS fuel credits is dealt with under the Fuel 12 Tax Act 2006. 13 4 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Using this Act Part 1-2 Explanation of the use of defined terms Division 3 Section 3-1 1 Division 3--Explanation of the use of defined terms 2 Table of Subdivisions 3 3-A Explanation of the use of defined terms 4 Subdivision 3-A--Explanation of the use of defined terms 5 Table of Sections 6 3-1 When defined terms are identified 7 3-5 When terms are not identified 8 3-10 Identifying the defined term in a definition 9 3-1 When defined terms are identified 10 (1) Many of the terms used in this Act are defined. 11 (2) Most defined terms in this Act are identified by an asterisk 12 appearing at the start of the term: as in "*enterprise". The footnote 13 that goes with the asterisk contains a signpost to the Dictionary 14 definitions at section 13-1. 15 3-5 When terms are not identified 16 (1) Once a defined term has been identified by an asterisk, later 17 occurrences of the term in the same subsection are not usually 18 asterisked. 19 (2) Terms are not asterisked in the non-operative material contained in 20 this Act. 21 Note: The non-operative material is described in Division 4. 22 (3) The following basic terms used throughout the Act are not 23 identified with an asterisk. Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 5 [Page Break] Part 1-2 Using this Act Division 3 Explanation of the use of defined terms Section 3-10 1 Common definitions that are not asterisked Item This term: 1 Australia 2 Commissioner 3 CPRS fuel credit 4 entity 5 fuel 6 you 2 3-10 Identifying the defined term in a definition 3 Within a definition, the defined term is identified by bold italics. 4 6 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Using this Act Part 1-2 Status of Guides and other non-operative material Division 4 Section 4-1 1 Division 4--Status of Guides and other non-operative 2 material 3 Table of Subdivisions 4 4-A Status of Guides and other non-operative material 5 Subdivision 4-A--Status of Guides and other non-operative 6 material 7 Table of Sections 8 4-1 Non-operative material 9 4-5 Guides 10 4-10 Other material 11 4-1 Non-operative material 12 In addition to the operative provisions themselves, this Act 13 contains other material to help you identify accurately and quickly 14 the provisions that are relevant to you and to help you understand 15 them. 16 This other material falls into 2 main categories. 17 4-5 Guides 18 The first is the "Guides". A *Guide consists of sections under a 19 heading indicating that what follows is a Guide to a particular 20 Subdivision, Division etc. 21 *Guides form part of this Act but are kept separate from the 22 operative provisions. In interpreting an operative provision, a 23 Guide may only be considered for limited purposes. These are set 24 out in section 12-10. 25 4-10 Other material 26 The other category consists of material such as notes and 27 examples. These also form part of the Act. Generally, they are Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 7 [Page Break] Part 1-2 Using this Act Division 4 Status of Guides and other non-operative material Section 4-10 1 distinguished by type size from the operative provisions, but are 2 not kept separate from them. 3 8 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 Object of this Chapter Division 5 Section 5-1 1 Chapter 2--CPRS fuel credits 2 Part 2-1--Basic rules 3 Division 5--Object of this Chapter 4 Table of Subdivisions 5 5-A Object of this Chapter 6 Subdivision 5-A--Object of this Chapter 7 Table of Sections 8 5-1 Object of this Chapter 9 5-1 Object of this Chapter 10 The object of this Chapter is to provide CPRS fuel credits to offset 11 the impact of the carbon pollution reduction scheme. 12 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 9 [Page Break] Part 2-1 Basic rules Division 6 CPRS fuel credits Section 6-1 1 Division 6--CPRS fuel credits 2 Table of Subdivisions 3 Guide to Division 6 4 6-A Entitlement rules for CPRS fuel credits 5 6-B Disentitlement rules for CPRS fuel credits 6 Guide to Division 6 7 6-1 What this Division is about 8 CPRS fuel credits are provided in the following situations: 9 (a) you acquire, manufacture or import fuel between 10 1 July 2011 and 30 June 2014 for use in fishing 11 operations or agriculture; 12 (b) you acquire, manufacture, or import fuel between 13 1 July 2011 and 30 June 2014 for use in incidental 14 fishing activities or incidental agricultural 15 activities; 16 (c) you acquire, manufacture or import fuel between 17 1 July 2011 and 30 June 2012 for use in heavy 18 on-road vehicles; 19 (d) you acquire, manufacture or import fuel between 20 1 July 2011 and 30 June 2012 for use in certain 21 vehicles acquired before 1 July 2006; 22 (e) you supply, or apply to your own use, automotive 23 liquid petroleum gas between 1 July 2011 and 24 30 June 2014, and you are a liable entity for the 25 purposes of the carbon pollution reduction scheme; 26 (f) you supply, or apply to your own use, automotive 27 compressed natural gas between 1 July 2011 and 10 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 CPRS fuel credits Division 6 Section 6-5 1 30 June 2012, and you are a liable entity for the 2 purposes of the carbon pollution reduction scheme; 3 (g) you supply, or apply to your own use, automotive 4 liquefied natural gas between 1 July 2011 and 5 30 June 2012, and you are a liable entity for the 6 purposes of the carbon pollution reduction scheme. 7 Subdivision 6-A--Entitlement rules for CPRS fuel credits 8 Table of Sections 9 6-5 CPRS fuel credit for fuel to be used for fishing operations or agriculture 10 6-10 CPRS fuel credit for fuel to be used for incidental fishing activities or 11 incidental agricultural activities 12 6-15 CPRS fuel credit for fuel to be used in heavy on-road vehicles 13 6-20 CPRS fuel credit for fuel to be used in certain vehicles acquired before 14 1 July 2006 15 6-25 CPRS fuel credit for automotive liquid petroleum gas 16 6-30 CPRS fuel credit for automotive compressed natural gas 17 6-35 CPRS fuel credit for automotive liquefied natural gas 18 6-5 CPRS fuel credit for fuel to be used for fishing operations or 19 agriculture 20 (1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that 21 you acquire or manufacture in, or import into, Australia during the 22 period: 23 (a) beginning at the start of 1 July 2011; and 24 (b) ending at the end of 30 June 2014; 25 to the extent that you do so: 26 (c) for use in *carrying on your *enterprise in: 27 (i) *fishing operations; or 28 (ii) *agriculture; and 29 (d) for use other than in a vehicle travelling on a public road. 30 Note: See also Subdivision 6-B (disentitlement rules). Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 11 [Page Break] Part 2-1 Basic rules Division 6 CPRS fuel credits Section 6-10 1 Registration for GST 2 (2) However, you are only entitled to the CPRS fuel credit if, at the 3 time you acquire, manufacture or import the fuel, you are 4 *registered for GST, or *required to be registered for GST. 5 6-10 CPRS fuel credit for fuel to be used for incidental fishing 6 activities or incidental agricultural activities 7 (1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that 8 you acquire or manufacture in, or import into, Australia during the 9 period: 10 (a) beginning at the start of 1 July 2011; and 11 (b) ending at the end of 30 June 2014; 12 to the extent that you do so: 13 (c) for use in *carrying on your *enterprise; and 14 (d) for use in: 15 (i) *incidental fishing activities; or 16 (ii) *incidental agricultural activities; and 17 (e) for use other than in a vehicle travelling on a public road. 18 Note: See also Subdivision 6-B (disentitlement rules). 19 Registration for GST 20 (2) However, you are only entitled to the CPRS fuel credit if, at the 21 time you acquire, manufacture or import the fuel, you are 22 *registered for GST, or *required to be registered for GST. 23 6-15 CPRS fuel credit for fuel to be used in heavy on-road vehicles 24 (1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that 25 you acquire or manufacture in, or import into, Australia during the 26 period: 27 (a) beginning at the start of 1 July 2011; and 28 (b) ending at the end of 30 June 2012; 29 to the extent that you do so: 30 (c) for use in *carrying on your *enterprise; and 12 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 CPRS fuel credits Division 6 Section 6-20 1 (d) for use in a vehicle with a gross vehicle mass exceeding 4.5 2 tonnes travelling on a public road. 3 Note: See also Subdivision 6-B (disentitlement rules). 4 Registration for GST 5 (2) However, you are only entitled to the CPRS fuel credit if, at the 6 time you acquire, manufacture or import the fuel, you are 7 *registered for GST, or *required to be registered for GST. 8 (3) Subsection (2) does not apply if, at the time you acquire, 9 manufacture or import the fuel: 10 (a) you are a non-profit body; and 11 (b) you acquire, manufacture or import the fuel for use in a 12 vehicle (or vessel) that: 13 (i) provides emergency services; and 14 (ii) is clearly identifiable as such. 15 6-20 CPRS fuel credit for fuel to be used in certain vehicles acquired 16 before 1 July 2006 17 (1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that 18 you acquire or manufacture in, or import into, Australia during the 19 period: 20 (a) beginning at the start of 1 July 2011; and 21 (b) ending at the end of 30 June 2012; 22 if, as a result of the operation of item 12 of Schedule 3 to the Fuel 23 Tax (Consequential and Transitional Provisions) Act 2006, you are 24 entitled to a fuel tax credit under section 41-5 of the Fuel Tax Act 25 2006 for the fuel. 26 Note: See also Subdivision 6-B (disentitlement rules). 27 Registration for GST 28 (2) However, you are only entitled to the CPRS fuel credit if, at the 29 time you acquire, manufacture or import the fuel, you are 30 *registered for GST, or *required to be registered for GST. Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 13 [Page Break] Part 2-1 Basic rules Division 6 CPRS fuel credits Section 6-25 1 (3) Subsection (2) does not apply if, at the time you acquire, 2 manufacture or import the fuel: 3 (a) you are a non-profit body; and 4 (b) you acquire, manufacture or import the fuel for use in a 5 vehicle (or vessel) that: 6 (i) provides emergency services; and 7 (ii) is clearly identifiable as such. 8 6-25 CPRS fuel credit for automotive liquid petroleum gas 9 (1) You are entitled to a CPRS fuel credit for *liquid petroleum gas 10 you *supply, or apply to your own use, during the period: 11 (a) beginning at the start of 1 July 2011; and 12 (b) ending at the end of 30 June 2014; 13 if: 14 (c) the liquid petroleum gas is marketed, or intended, for use in a 15 vehicle travelling on a road; and 16 (d) because of the supply, or the application to own use, you are 17 a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 18 or 40 of the Carbon Pollution Reduction Scheme Act 2009 19 for an *eligible financial year; and 20 (e) in the case of supply--you supply the liquid petroleum gas in 21 your capacity as a *liquid petroleum gas marketer; and 22 (f) in the case of application to own use--at the time you apply 23 the liquid petroleum gas to your own use, you are a *liquid 24 petroleum gas marketer. 25 Note: See also Subdivision 6-B (disentitlement rules). 26 Registration for GST 27 (2) However, you are only entitled to the CPRS fuel credit if, at the 28 time you *supply, or apply to your own use, the liquid petroleum 29 gas, you are *registered for GST, or *required to be registered for 30 GST. 14 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 CPRS fuel credits Division 6 Section 6-30 1 6-30 CPRS fuel credit for automotive compressed natural gas 2 (1) You are entitled to a CPRS fuel credit for *compressed natural gas 3 you *supply, or apply to your own use, during the period: 4 (a) beginning at the start of 1 July 2011; and 5 (b) ending at the end of 30 June 2012; 6 if: 7 (c) the compressed natural gas is marketed, or intended, for use 8 in a vehicle travelling on a road; and 9 (d) because of the supply, or the application to own use, you are 10 a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 11 or 40 of the Carbon Pollution Reduction Scheme Act 2009 12 for an *eligible financial year. 13 Note: See also Subdivision 6-B (disentitlement rules). 14 Registration for GST 15 (2) However, you are only entitled to the CPRS fuel credit if, at the 16 time you *supply, or apply to your own use, the compressed natural 17 gas, you are *registered for GST, or *required to be registered for 18 GST. 19 6-35 CPRS fuel credit for automotive liquefied natural gas 20 (1) You are entitled to a CPRS fuel credit for liquefied natural gas you 21 *supply, or apply to your own use, during the period: 22 (a) beginning at the start of 1 July 2011; and 23 (b) ending at the end of 30 June 2012; 24 if: 25 (c) the liquefied natural gas is marketed, or intended, for use in a 26 vehicle travelling on a road; and 27 (d) because of the supply, or the application to own use, you are 28 a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 29 or 40 of the Carbon Pollution Reduction Scheme Act 2009 30 for an *eligible financial year. 31 Note: See also Subdivision 6-B (disentitlement rules). Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 15 [Page Break] Part 2-1 Basic rules Division 6 CPRS fuel credits Section 6-40 1 Registration for GST 2 (2) However, you are only entitled to the CPRS fuel credit if, at the 3 time you *supply, or apply to your own use, the liquefied natural 4 gas, you are *registered for GST, or *required to be registered for 5 GST. 6 Subdivision 6-B--Disentitlement rules for CPRS fuel credits 7 Table of Sections 8 6-40 No CPRS fuel credit if another entity was previously entitled to a credit 9 6-45 No CPRS fuel credit for fuel to be used in motor vehicles that do not meet 10 environmental criteria 11 6-50 No CPRS fuel credit for fuel to be used in aircraft 12 6-40 No CPRS fuel credit if another entity was previously entitled to 13 a credit 14 (1) You are not entitled to a CPRS fuel credit for fuel if it is reasonable 15 to conclude that another entity has previously been entitled to a 16 CPRS fuel credit, or a *decreasing CPRS fuel credit adjustment, for 17 the fuel. 18 (2) However, subsection (1) does not apply if it is also reasonable to 19 conclude that another entity had, in respect of the credit, an 20 *increasing CPRS fuel credit adjustment of the *amount of the 21 credit. 22 6-45 No CPRS fuel credit for fuel to be used in motor vehicles that 23 do not meet environmental criteria 24 (1) You are not entitled to a CPRS fuel credit under section 6-15 or 25 6-20 for fuel to the extent that you acquire, manufacture, or import 26 the fuel for use in a *motor vehicle, unless the vehicle meets one of 27 the following criteria: 28 (a) it is manufactured on or after 1 January 1996; 29 (b) it is registered in an audited maintenance program that is 30 accredited by the *Transport Secretary; 31 (c) it meets Rule 147A of the Australian Vehicle Standards 32 Rules 1999; 16 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 CPRS fuel credits Division 6 Section 6-50 1 (d) it complies with a maintenance schedule that is endorsed by 2 the Transport Secretary. 3 (2) Subsection (1) does not apply to a *motor vehicle: 4 (a) that is used: 5 (i) in carrying on a *primary production business; and 6 (ii) primarily on an agricultural property; or 7 (b) that is not powered by a diesel engine; or 8 (c) that is not used on a public road. 9 6-50 No CPRS fuel credit for fuel to be used in aircraft 10 You are not entitled to a CPRS fuel credit under section 6-5, 6-10, 11 6-15 or 6-20 for fuel that you acquire, manufacture or import for 12 use as fuel in aircraft if the fuel was entered for home consumption 13 for that use (within the meaning of the Excise Act 1901 or the 14 Customs Act 1901, as the case requires). 15 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 17 [Page Break] Part 2-1 Basic rules Division 7 Working out your CPRS fuel credit Section 7-1 1 Division 7--Working out your CPRS fuel credit 2 Table of Subdivisions 3 Guide to Division 7 4 7-A Working out your CPRS fuel credit 5 Guide to Division 7 6 7-1 What this Division is about 7 This Division sets out rules for calculating the amount of your 8 CPRS fuel credit. 9 Subdivision 7-A--Working out your CPRS fuel credit 10 Table of Sections 11 7-5 Working out your CPRS fuel credit 12 7-5 Working out your CPRS fuel credit 13 (1) The *amount of your CPRS fuel credit for fuel that you: 14 (a) acquire; or 15 (b) manufacture; or 16 (c) import; or 17 (d) *supply; or 18 (e) apply to your own use; 19 at a particular time is the amount worked out to 5 decimal places 20 (rounding up if the sixth decimal place is 5 or more) using the 21 formula: Adjustment factor 22 Adjusted volume × $0.38143 - Relevant rate × specified in of the fuel of duty subsection (2) 23 where: 24 adjusted volume of the fuel means: 25 (a) if the fuel: 18 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 Working out your CPRS fuel credit Division 7 Section 7-5 1 (i) is classified to subitem 10.7, 10.11. 10.12 or 10.30 of 2 the Schedule to the Excise Tariff Act 1921; or 3 (ii) would be classified to those subitems if the fuel was 4 manufactured in Australia; 5 the number of litres in so much of the fuel as does not consist 6 of either of the following: 7 (iii) ethanol; 8 (iv) *biodiesel; or 9 (b) if the fuel is *compressed natural gas--the number of cubic 10 metres of the fuel; or 11 (c) otherwise--the number of litres of the fuel. 12 For the purposes of paragraph (a), disregard any water that has 13 been added to manufacture the fuel. 14 Note: Paragraph (a) deals with blended fuel. 15 relevant rate of duty means the rate of duty specified at that time 16 in subitem 10.10 of the Schedule to the Excise Tariff Act 1921. 17 Note 1: See also section 6AA of the Excise Tariff Act 1921. 18 Note 2: Division 10 sets out which tax period a credit is attributable to. 19 Adjustment factor 20 (2) For the purposes of subsection (1), the adjustment factor is the 21 number worked out using the following table: 22 Adjustment factor Item If ... the adjustment factor is ... 1 you are entitled to the CPRS fuel credit 1 under section 6-5 (fishing operations or agriculture) 2 (a) you are entitled to the CPRS fuel credit 0.5 under section 6-10 (incidental fishing activities or incidental agricultural activities); and (b) you acquire, manufacture or import the fuel during the period: (i) beginning at the start of 1 July 2011; and Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 19 [Page Break] Part 2-1 Basic rules Division 7 Working out your CPRS fuel credit Section 7-5 Adjustment factor Item If ... the adjustment factor is ... (ii) ending at the end of 30 June 2012 3 (a) you are entitled to the CPRS fuel credit 1 under section 6-10 (incidental fishing activities or incidental agricultural activities); and (b) you acquire, manufacture or import the fuel during the period: (i) beginning at the start of 1 July 2012; and (ii) ending at the end of 30 June 2014 4 you are entitled to the CPRS fuel credit 1 under section 6-15 (heavy on-road vehicles) 5 you are entitled to the CPRS fuel credit 1 under section 6-20 (certain vehicles acquired before 1 July 2006) 6 you are entitled to the CPRS fuel credit 0.67 under section 6-25 (automotive liquid petroleum gas) 7 you are entitled to the CPRS fuel credit 0.78 under section 6-30 (automotive compressed natural gas) 8 you are entitled to the CPRS fuel credit 0.5 under section 6-35 (automotive liquefied natural gas) 1 Amount of CPRS fuel credit for blends containing petrol or diesel 2 (3) However, the *amount of your CPRS fuel credit for fuel that: 3 (a) is a blend of more than one kind of fuel; and 4 (b) meets a fuel standard, under the Fuel Quality Standards Act 5 2000, for petrol or diesel; 6 is worked out under subsection (1) as if the fuel were entirely that 7 kind of petrol or diesel (as the case requires). 8 20 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Basic rules Part 2-1 Increasing and decreasing CPRS fuel credit adjustments Division 8 Section 8-1 1 Division 8--Increasing and decreasing CPRS fuel credit 2 adjustments 3 Table of Subdivisions 4 Guide to Division 8 5 8-A Increasing and decreasing CPRS fuel credit adjustments 6 Guide to Division 8 7 8-1 What this Division is about 8 Your entitlement under section 6-5, 6-10, 6-15 or 6-20 to a CPRS 9 fuel credit for fuel is worked out on the basis of what the fuel is 10 intended for when you acquire, manufacture or import the fuel. 11 If you use the fuel differently, or you do not use the fuel at all, you 12 have an increasing or decreasing CPRS fuel credit adjustment. 13 CPRS fuel credit adjustments are included in working out your net 14 fuel amount under the Fuel Tax Act 2006. (Your net fuel amount 15 determines how much you owe the Commissioner or the 16 Commissioner owes you.) 17 Subdivision 8-A--Increasing and decreasing CPRS fuel credit 18 adjustments 19 Table of Sections 20 8-5 Increasing and decreasing CPRS fuel credit adjustments for change of 21 circumstances 22 8-10 Increasing CPRS fuel credit adjustment for failure to use fuel 23 8-5 Increasing and decreasing CPRS fuel credit adjustments for 24 change of circumstances 25 (1) You have a *CPRS fuel credit adjustment if you use fuel in 26 circumstances where, if you had originally acquired, manufactured 27 or imported the fuel to use in those circumstances, the *amount of Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 21 [Page Break] Part 2-1 Basic rules Division 8 Increasing and decreasing CPRS fuel credit adjustments Section 8-10 1 the CPRS fuel credit to which you would have been entitled under 2 section 6-5, 6-10, 6-15 or 6-20 would have been different from the 3 *amount to which you are or were entitled. 4 (2) The *amount of the adjustment is the difference between the 2 5 amounts. 6 Note: Division 10 sets out which tax period or fuel tax return period the 7 CPRS fuel credit adjustment is attributable to. 8 Decreasing CPRS fuel credit adjustments 9 (3) The *CPRS fuel credit adjustment is a decreasing CPRS fuel 10 credit adjustment if the *amount to which you would have been 11 entitled is greater than the amount to which you are or were 12 entitled. 13 Increasing CPRS fuel credit adjustments 14 (4) The *CPRS fuel credit adjustment is an increasing CPRS fuel 15 credit adjustment if the *amount to which you are or were entitled 16 is greater than the amount to which you would have been entitled. 17 8-10 Increasing CPRS fuel credit adjustment for failure to use fuel 18 You have an increasing CPRS fuel credit adjustment if: 19 (a) you are or were entitled under section 6-5, 6-10, 6-15 or 6-20 20 to a CPRS fuel credit for fuel; and 21 (b) you have no reasonable prospect of using the fuel. 22 The *amount of the adjustment is the amount of the credit that you 23 are or were entitled to. 24 Example: You acquire eligible taxable fuel to use in a harvester in carrying on 25 your agriculture enterprise, so you are paid a CPRS fuel credit for the 26 fuel. Later on, the fuel is stolen. You have an increasing CPRS fuel 27 credit adjustment of the amount of the credit. 28 Note: Division 10 sets out which tax period or fuel tax return period the 29 CPRS fuel credit adjustment is attributable to. 30 22 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Special rules Part 2-2 Instalment taxpayers Division 9 Section 9-1 1 Part 2-2--Special rules 2 Division 9--Instalment taxpayers 3 Table of Subdivisions 4 Guide to Division 9 5 9-A Instalment taxpayers 6 Guide to Division 9 7 9-1 What this Division is about 8 If you are a GST instalment taxpayer, you work out and claim your 9 CPRS fuel credits for GST instalment quarters, instead of the tax 10 period you use for the GST. However, you can choose not to give a 11 return for the first 3 GST instalment quarters in a financial year 12 (but if you have an increasing CPRS fuel credit adjustment, you 13 must give a return for the last quarter in the year). 14 Subdivision 9-A--Instalment taxpayers 15 Table of Sections 16 9-5 Instalment taxpayers 17 9-5 Instalment taxpayers 18 (1) If you are a *GST instalment payer, you must treat each *GST 19 instalment quarter as if it were a *tax period. 20 GST instalment quarters to be treated as tax periods 21 (2) For the purposes of working out under subsection 10-5(1) which 22 *GST instalment quarter a CPRS fuel credit is attributable to, you 23 must treat each GST instalment quarter as if, in the *GST Act, the 24 quarter were a *tax period. Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 23 [Page Break] Part 2-2 Special rules Division 9 Instalment taxpayers Section 9-5 1 Choice to give a return for first 3 quarters 2 (3) You may choose whether to give the Commissioner a return for 3 any of the first 3 *GST instalment quarters in a *financial year. If 4 you do so, you must give the Commissioner your return on or 5 before the day on which you are, or would be, required to pay your 6 *GST instalment to the Commissioner for the quarter (disregarding 7 section 162-80 of the *GST Act). 8 Note: Section 162-80 of the GST Act allows certain entities to pay only 2 9 GST instalments for a financial year. 10 (4) If you choose not to give a return for any of those quarters, then 11 any CPRS fuel credit or *CPRS fuel credit adjustment that is 12 attributable to that quarter: 13 (a) ceases to be attributable to that quarter; and 14 (b) becomes attributable to the first quarter for which you give 15 the Commissioner a return. 16 Note: See subsection 10-5(5) if your return for a quarter does not include a 17 CPRS fuel credit that is attributable, under this subsection, to the 18 quarter. 19 Requirement to give a return for final quarter 20 (5) If you have an *increasing CPRS fuel credit adjustment that is (or, 21 under subsection (4), would be) attributable to the last *GST 22 instalment quarter in the *financial year, you must give the 23 Commissioner a return for that quarter on or before the day on 24 which you are, or would be, required to pay your *GST instalment 25 to the Commissioner for the quarter (disregarding section 162-80 26 of the *GST Act). 27 24 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Attribution rules Part 3-1 Attribution rules Division 10 Section 10-1 1 Chapter 3--Common rules 2 Part 3-1--Attribution rules 3 Division 10--Attribution rules 4 Table of Subdivisions 5 Guide to Division 10 6 10-A Attribution rules 7 Guide to Division 10 8 10-1 What this Division is about 9 CPRS fuel credits and CPRS fuel credit adjustments are attributed 10 to tax periods (or fuel tax return periods). 11 If you are registered for GST, or required to be registered for GST, 12 your CPRS fuel credit for fuel that you acquire or import is 13 attributed to the same period as your input tax credit for the fuel. If 14 you are neither registered for GST, nor required to be registered for 15 GST, your CPRS fuel credit for fuel that you acquire or import is 16 attributed to the fuel tax return period in which you acquire or 17 import the fuel. 18 Your CPRS fuel credit for fuel that you manufacture is attributed 19 to the tax period or fuel tax return period in which the fuel was 20 entered for home consumption. 21 Your CPRS fuel credit for fuel that you supply, or apply to your 22 own use, is attributed to the tax period or fuel tax return period in 23 which you supply, or apply to your own use, the fuel. 24 CPRS fuel credit adjustments are attributed to the tax period (or 25 fuel tax return period) in which you become aware of the 26 adjustment. Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 25 [Page Break] Part 3-1 Attribution rules Division 10 Attribution rules Section 10-5 1 Subdivision 10-A--Attribution rules 2 Table of Sections 3 10-5 Attribution rules for CPRS fuel credits 4 10-10 Attribution rules for CPRS fuel credit adjustments 5 10-5 Attribution rules for CPRS fuel credits 6 Attribution rules for fuel you acquire or import 7 (1) If you are *registered for GST, or *required to be registered for 8 GST, your CPRS fuel credit under section 6-5, 6-10, 6-15 or 6-20 9 for fuel that you acquire or import is attributable to: 10 (a) the same *tax period that your *input tax credit for the fuel is 11 attributable to under the *GST Act; or 12 (b) the same tax period that an input tax credit would have been 13 attributable to under that Act if the fuel had been a 14 *creditable acquisition or a *creditable importation. 15 (2) If you are neither *registered for GST, nor *required to be 16 registered for GST, your CPRS fuel credit under section 6-5, 6-10, 17 6-15 or 6-20 for fuel that you acquire or import is attributable to 18 the *fuel tax return period in which you acquire or import the fuel. 19 Attribution rule for fuel you manufacture 20 (3) Your CPRS fuel credit under section 6-5, 6-10, 6-15 or 6-20 for 21 fuel that you manufacture is attributable to the *tax period or *fuel 22 tax return period in which the fuel was entered for home 23 consumption (within the meaning of the Excise Act 1901). 24 Attribution rule for fuel that you supply or that you apply to your 25 own use 26 (4) Your CPRS fuel credit under section 6-25, 6-30 or 6-35 for fuel 27 that you *supply, or apply to your own use, is attributable to the 28 *tax period or *fuel tax return period in which you supply, or apply 29 to your own use, the fuel. 26 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Attribution rules Part 3-1 Attribution rules Division 10 Section 10-10 1 Later attribution rule for CPRS fuel credits 2 (5) If your return for a *tax period or *fuel tax return period states a 3 *net fuel amount that does not take into account a CPRS fuel credit 4 that is attributable to the period mentioned in subsection (1), (2), 5 (3) or (4) then the credit: 6 (a) ceases to be attributable to that period; and 7 (b) becomes attributable to the first period for which you give 8 the Commissioner a return that does take it into account. 9 Note: For another attribution rule for CPRS fuel credits, see subsection 10 9-5(4) (GST instalment taxpayers). 11 10-10 Attribution rules for CPRS fuel credit adjustments 12 A *CPRS fuel credit adjustment is attributable to the *tax period or 13 *fuel tax return period in which you become aware of the 14 adjustment. 15 Note: For attribution rules for other CPRS fuel credit adjustments, see 16 subsection 9-5(4) (GST instalment taxpayers). 17 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 27 [Page Break] Part 4-1 Miscellaneous Division 11 Miscellaneous Section 11-1 1 Chapter 4--Miscellaneous 2 Part 4-1--Miscellaneous 3 Division 11--Miscellaneous 4 Table of Subdivisions 5 Guide to Division 11 6 11-A Miscellaneous 7 Guide to Division 11 8 11-1 What this Division is about 9 This Division provides for the following matters: 10 (a) the Commissioner to have the general 11 administration of this Act; 12 (b) the application of this Act to the Commonwealth; 13 (c) regulations to be made for the purposes of this Act. 14 Subdivision 11-A--Miscellaneous 15 Table of Sections 16 11-5 Commissioner has general administration of this Act 17 11-10 Application of this Act to the Commonwealth 18 11-15 Regulations 19 11-5 Commissioner has general administration of this Act 20 The Commissioner has the general administration of this Act. 21 Note: An effect of this provision is that the Taxation Administration Act 22 1953 applies to this Act as a taxation law. 28 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Miscellaneous Part 4-1 Miscellaneous Division 11 Section 11-10 1 11-10 Application of this Act to the Commonwealth 2 (1) It is the Parliament's intention that the Commonwealth and 3 *untaxable Commonwealth entities should: 4 (a) be notionally entitled to CPRS fuel credits; and 5 (b) have notional *CPRS fuel credit adjustments. 6 Note: The fuel tax law binds the Crown in right of the States, the Australian 7 Capital Territory and the Northern Territory (see section 1-15 of the 8 Fuel Tax Act 2006). 9 (2) The *Finance Minister may give such written directions as are 10 necessary or convenient for carrying out or giving effect to 11 subsection (1) and, in particular, may give directions in relation to 12 the transfer of money within an account, or between accounts, 13 operated by the Commonwealth or an *untaxable Commonwealth 14 entity. 15 (3) Directions under subsection (2) have effect, and must be complied 16 with, despite any other Commonwealth law. 17 (4) A direction given under subsection (2) is not a legislative 18 instrument. 19 11-15 Regulations 20 The Governor-General may make regulations prescribing matters: 21 (a) required or permitted by this Act to be prescribed; or 22 (b) necessary or convenient to be prescribed for carrying out or 23 giving effect to this Act. 24 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 29 [Page Break] Part 5-1 Rules for interpreting this Act Division 12 Rules for interpreting this Act Section 12-1 1 Chapter 5--Interpretation 2 Part 5-1--Rules for interpreting this Act 3 Division 12--Rules for interpreting this Act 4 Table of Subdivisions 5 12-A Rules for interpreting this Act 6 Subdivision 12-A--Rules for interpreting this Act 7 Table of Sections 8 12-1 What forms part of this Act 9 12-5 What does not form part of this Act 10 12-10 Guides, and their role in interpreting this Act 11 12-1 What forms part of this Act 12 (1) The following form part of this Act: 13 (a) the headings to the Chapters, Parts, Divisions and 14 Subdivisions of this Act; 15 (b) *Guides; 16 (c) the headings to the sections and subsections of this Act; 17 (d) the headings for groups of sections of this Act (group 18 headings); 19 (e) the notes and examples (however described) that follow 20 provisions of this Act. 21 (2) The asterisks used to identify defined terms form part of this Act. 22 However, if a term is not identified by an asterisk, disregard that 23 fact in deciding whether or not to apply to that term a definition or 24 other interpretation provision. 25 12-5 What does not form part of this Act 26 The following do not form part of this Act: 27 (a) footnotes and endnotes; 30 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Rules for interpreting this Act Part 5-1 Rules for interpreting this Act Division 12 Section 12-10 1 (b) Tables of Subdivisions; 2 (c) Tables of sections. 3 12-10 Guides, and their role in interpreting this Act 4 (1) A Guide consists of: 5 (a) sections under a heading indicating that what follows is a 6 Guide to a particular Subdivision, Division etc.; or 7 (b) a Subdivision, Division or Part that is identified as a Guide 8 by a provision in the Subdivision, Division or Part. 9 (2) *Guides form part of this Act, but they are kept separate from the 10 operative provisions. In interpreting an operative provision, a 11 Guide may only be considered: 12 (a) in determining the purpose or object underlying the 13 provision; or 14 (b) to confirm that the provision's meaning is the ordinary 15 meaning conveyed by its text, taking into account its context 16 in the Act and the purpose or object underlying the provision; 17 or 18 (c) in determining the provision's meaning if the provision is 19 ambiguous or obscure; or 20 (d) in determining the provision's meaning if the ordinary 21 meaning conveyed by its text, taking into account its context 22 in the Act and the purpose or object underlying the provision, 23 leads to a result that is manifestly absurd or is unreasonable. 24 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 31 [Page Break] Part 5-2 Dictionary Division 13 Dictionary Section 13-1 1 Part 5-2--Dictionary 2 Division 13--Dictionary 3 Table of Subdivisions 4 13-A Dictionary 5 Subdivision 13-A--Dictionary 6 Table of Sections 7 13-1 Dictionary 8 13-1 Dictionary 9 In this Act: 10 agriculture has the same meaning as in the Energy Grants 11 (Credits) Scheme Act 2003, but does not include an activity 12 relating to *carbon sequestration. For the purposes of this 13 definition, disregard the repeal of that Act on 1 July 2012. 14 amount includes a nil amount. 15 Australia has the meaning given by section 195-1 of the *GST Act. 16 biodiesel has the same meaning as in the Excise Tariff Act 1921. 17 carbon pollution reduction scheme has the same meaning as in the 18 Carbon Pollution Reduction Scheme Act 2009. 19 carbon sequestration has the meaning given by section 995-1 of 20 the Income Tax Assessment Act 1997. 21 carrying on an *enterprise has the meaning given by section 195-1 22 of the *GST Act. 23 Commissioner means the Commissioner of Taxation. 24 Note: The office of Commissioner of Taxation is created by section 4 of the 25 Taxation Administration Act 1953. 32 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Dictionary Part 5-2 Dictionary Division 13 Section 13-1 1 compressed natural gas has the same meaning as in the National 2 Greenhouse and Energy Reporting Regulations 2008. 3 CPRS fuel credit means an entitlement arising under section 6-5, 4 6-10, 6-15, 6-20, 6-25, 6-30 or 6-35. 5 creditable acquisition has the meaning given by section 195-1 of 6 the *GST Act. 7 creditable importation has the meaning given by section 195-1 of 8 the *GST Act. 9 decreasing CPRS fuel credit adjustment has the meaning given by 10 section 8-5. 11 eligible financial year has the same meaning as in the Carbon 12 Pollution Reduction Scheme Act 2009. 13 eligible taxable fuel means: 14 (a) excisable goods (within the meaning of the Excise Act 1901) 15 classified to subitem 10.1, 10.2, 10.3, 10.5, 10.7, 10.10, 16 10.11, 10.12, 10.15, 10.16, 10.18, 10.28 or 10.30 of the 17 Schedule of the Excise Tariff Act 1921; or 18 (b) imported goods (within the meaning of the Excise Act 1901) 19 that would be classified to those subitems if they were 20 manufactured in Australia. 21 enterprise has the meaning given by section 9-20 of the *GST Act. 22 entity has the meaning given by section 184-1 of the *GST Act. 23 Finance Minister has the meaning given by section 195-1 of the 24 *GST Act. 25 financial year has the meaning given by section 195-1 of the *GST 26 Act. 27 fishing operations has the same meaning as in the Energy Grants 28 (Credits) Scheme Act 2003. For the purposes of this definition, 29 disregard the repeal of that Act on 1 July 2012. 30 fuel means: 31 (a) *eligible taxable fuel; or Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 33 [Page Break] Part 5-2 Dictionary Division 13 Dictionary Section 13-1 1 (b) *liquid petroleum gas; or 2 (c) *compressed natural gas; or 3 (d) liquefied natural gas. 4 fuel tax law has the meaning given by section 110-5 of the Fuel 5 Tax Act 2006. 6 fuel tax return period has the meaning given by section 61-20 of 7 the Fuel Tax Act 2006. 8 GST Act means the A New Tax System (Goods and Services Tax) 9 Act 1999. 10 GST instalment has the meaning given by subsection 162-70(1) of 11 the *GST Act. 12 GST instalment payer has the meaning given by section 162-50 of 13 the *GST Act. 14 GST instalment quarter has the meaning given by subsections 15 162-70(2) and (3) of the *GST Act. 16 Guide has the meaning given by section 12-10. 17 incidental agricultural activities has the meaning given by the 18 regulations. 19 incidental fishing activities has the meaning given by the 20 regulations. 21 increasing CPRS fuel credit adjustment has the meaning given by 22 sections 8-5 and 8-10. 23 input tax credit has the meaning given by section 195-1 of the 24 *GST Act. 25 liable entity has the same meaning as in the Carbon Pollution 26 Reduction Scheme Act 2009. 27 liquid petroleum gas has the same meaning as in the National 28 Greenhouse and Energy Reporting Regulations 2008. 34 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 [Page Break] Dictionary Part 5-2 Dictionary Division 13 Section 13-1 1 liquid petroleum gas marketer has the same meaning as in the 2 Carbon Pollution Reduction Scheme Act 2009. 3 motor vehicle has the meaning given by section 995-1 of the 4 Income Tax Assessment Act 1997. 5 net fuel amount has the meaning given by section 60-5 of the Fuel 6 Tax Act 2006. 7 primary production business has the meaning given by subsection 8 995-1(1) of the Income Tax Assessment Act 1997. 9 registered for GST has the meaning given to registered by 10 section 195-1 of the *GST Act. 11 required to be registered for GST has the meaning given to 12 required to be registered by section 195-1 of the *GST Act. 13 supply has the same meaning as in the Carbon Pollution Reduction 14 Scheme Act 2009. 15 tax period has the meaning given by section 195-1 of the *GST 16 Act. 17 Transport Department means the Department administered by the 18 *TransportMinister. 19 Transport Minister means the Minister who administers the Motor 20 Vehicle Standards Act 1989. 21 Transport Secretary means the Secretary of the *Transport 22 Department. 23 untaxable Commonwealth entity has the meaning given by 24 section 177-1 of the *GST Act. 25 you: if a provision of this Act uses the expression you, it applies to 26 entities generally, unless its application is expressly limited. 27 Note: The expression you is not used in provisions that apply only to entities 28 that are not individuals. 29 Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2009 No. , 2009 35