2004-2005-2006 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 (Treasury) A Bill for an Act to deal with consequential and transitional matters arising from the enactment of the Fuel Tax Act 2006, and for other purposes [Page Break] 1 Short title ........................................................................................... 1 2 Commencement ................................................................................. 1 3 Schedule(s) ........................................................................................ 4 4 Regulations ........................................................................................ 4 Schedule 1--Amendments relating to the repeal of the Fuel Sales Grants Act 2000 5 Part 1--Amendments commencing on 1 July 2006 5 Fuel Sales Grants Act 2000 5 Product Grants and Benefits Administration Act 2000 5 Part 2--Amendments commencing on or after 1 January 2007 6 Product Grants and Benefits Administration Act 2000 6 Part 3--Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 7 Fuel Sales Grants Act 2000 7 Schedule 2--Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965 8 Part 1--Amendments commencing on 1 July 2006 8 States Grants (Petroleum Products) Act 1965 8 Part 2--Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 9 States Grants (Petroleum Products) Act 1965 9 Schedule 3--Fuel credits arising from before 1 July 2006 and until 1 July 2012 10 Part 1--Definitions 10 Part 2--Energy grants arising before 1 July 2006 11 Division 1--Energy grants claimed under the Energy Grants Act 11 Energy Grants (Credits) Scheme Act 2003 11 Product Grants and Benefits Administration Act 2000 11 Division 2--Energy grants claimed under the Fuel Tax Act 13 i Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] 30 June 2012 14 Division 1--Credits arising between 1 July 2006 and 30 June 2008 14 Division 2--Credits arising between 1 July 2008 and 30 June 2012 15 Part 4--Fuel tax credits for vehicles of 4.5 tonnes 18 Part 5--Alternative fuel energy grants arising under the Energy Grants Act 19 Division 1--Energy grants claimed under the Energy Grants Act 19 Product Grants and Benefits Administration Act 2000 19 Division 2--Energy grants claimed under the Fuel Tax Act 20 Part 6--Amendments relating to the repeal of the Energy Grants Act on 1 July 2012 21 Product Grants and Benefits Administration Act 2000 21 Part 7--Repeal of Energy Grants Act on 1 July 2012 22 Energy Grants (Credits) Scheme Act 2003 22 Part 8--Other amendments relating to the transitional period 23 Division 1--Amendments commencing on 1 July 2007 23 Product Grants and Benefits Administration Act 2000 23 Division 2--Amendments commencing on 1 July 2010 24 Fuel Tax Act 2006 24 Division 3--Amendments commencing on 1 July 2012 24 Fuel Tax Act 2006 24 Division 4--Amendments commencing on 1 July 2013 24 Fuel Tax Act 2006 24 Product Grants and Benefits Administration Act 2000 25 Schedule 4--Other amendments 26 Energy Grants (Credits) Scheme Act 2003 26 Product Grants and Benefits Administration Act 2000 26 Schedule 5--Administrative provisions 27 Part 1--Administrative provisions 27 Administrative Decisions (Judicial Review) Act 1977 27 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 ii [Page Break] Income Tax Assessment Act 1936 27 Income Tax Assessment Act 1997 27 Taxation Administration Act 1953 33 Part 2--Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 77 Taxation Administration Act 1953 77 Tax Laws Amendment (2005 Measures No. 4) Act 2005 78 Part 3--Consequential amendments 79 Administrative Decisions (Judicial Review) Act 1977 79 A New Tax System (Commonwealth-State Financial Arrangements) Act 1999 79 A New Tax System (Goods and Services Tax) Act 1999 79 A New Tax System (Goods and Services Tax Transition) Act 1999 87 A New Tax System (Luxury Car Tax) Act 1999 87 A New Tax System (Wine Equalisation Tax) Act 1999 87 Crimes (Taxation Offences) Act 1980 88 Freedom of Information Act 1982 88 Income Tax Assessment Act 1936 89 Income Tax Assessment Act 1997 89 Taxation Administration Act 1953 89 Taxation (Interest on Overpayments and Early Payments) Act 1983 90 Tax Laws Amendment (Retirement Villages) Act 2004 90 Part 4--Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 92 A New Tax System (Wine Equalisation Tax) Act 1999 92 iii Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] 1 transitional matters arising from the enactment of 2 the Fuel Tax Act 2006, and for other purposes 3 The Parliament of Australia enacts: 4 1 Short title 5 This Act may be cited as the Fuel Tax (Consequential and 6 Transitional Provisions) Act 2006. 7 2 Commencement 8 (1) Each provision of this Act specified in column 1 of the table 9 commences, or is taken to have commenced, in accordance with 10 column 2 of the table. Any other statement in column 2 has effect 11 according to its terms. 12 13 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 1 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 4 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 2. Schedule 1, 1 July 2006. 1 July 2006 Part 1 3. Schedule 1, 1 January 2007. 1 January 2007 items 4 to 6 4. Schedule 1, 1 July 2009. 1 July 2009 item 7 5. Schedule 1, 1 January 2007. 1 January 2007 Part 3 6. Schedule 2, 1 July 2006. 1 July 2006 Part 1 7. Schedule 2, 1 July 2007. 1 July 2007 Part 2 8. Schedule 3, 1 July 2006. 1 July 2006 Parts 1 to 4 9. Schedule 3, 1 July 2010. 1 July 2010 Part 5 10. Schedule 3, 1 July 2012. 1 July 2012 Parts 6 and 7 11. Schedule 3, 1 July 2007. 1 July 2007 Part 8, Division 1 12. Schedule 3, 1 July 2010. 1 July 2010 Part 8, Division 2 13. Schedule 3, 1 July 2012. 1 July 2012 Part 8, Division 3 14. Schedule 3, 1 July 2013. 1 July 2013 Part 8, Division 4 15. Schedule 4, The day on which the Bill for this Act is items 1 and 2 introduced into the Parliament. 2 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 16. Schedule 4, Immediately after the commencement of 19 June 2000 item 3 section 34 of the Product Grants and Benefits Administration Act 2000. 17. Schedule 4, The day on which this Act receives the item 4 Royal Assent. 18. Schedule 5, At the same time as the Fuel Tax Act 2006 1 July 2006 Part 1 commences. 19. Schedule 5, The later of: items 59 and 60 (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 20. Schedule 5, Immediately before the commencement of items 61 and 62 Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, if Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 commences before the Fuel Tax Act 2006 commences, the provision(s) do not commence at all. 21. Schedule 5, At the same time as the Fuel Tax Act 2006 1 July 2006 Part 3 commences. 22. Schedule 5, The later of: Part 4 (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 3 [Page Break] 1 passed by the Parliament and assented to. It will not be expanded to 2 deal with provisions inserted in this Act after assent. 3 (2) Column 3 of the table contains additional information that is not 4 part of this Act. Information in this column may be added to or 5 edited in any published version of this Act. 6 3 Schedule(s) 7 Each Act that is specified in a Schedule to this Act is amended or 8 repealed as set out in the applicable items in the Schedule 9 concerned, and any other item in a Schedule to this Act has effect 10 according to its terms. 11 4 Regulations 12 The Governor-General may make regulations prescribing matters: 13 (a) required or permitted by this Act to be prescribed; or 14 (b) necessary or convenient to be prescribed for carrying out or 15 giving effect to this Act. 16 4 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Amendments commencing on 1 July 2006 Part 1 1 Schedule 1--Amendments relating to the 2 repeal of the Fuel Sales Grants Act 3 2000 4 Part 1--Amendments commencing on 1 July 2006 5 Fuel Sales Grants Act 2000 6 1 Paragraph 7(c) 7 Omit "2000.", substitute "2000 but before 1 July 2006.". 8 Product Grants and Benefits Administration Act 2000 9 2 After paragraph 15(2)(d) 10 Insert: 11 (da) if the claim is for payment of a fuel sales grant--must be 12 given to the Commissioner before the earlier of: 13 (i) 1 January 2007; and 14 (ii) the end of 3 years after the start of the claim period; and 15 3 Paragraph 15(2)(e) 16 Before "must be", insert "otherwise--". 17 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 5 [Page Break] Part 2 Amendments commencing on or after 1 January 2007 1 Part 2--Amendments commencing on or after 2 1 January 2007 3 Product Grants and Benefits Administration Act 2000 4 4 Section 8 (table item 1) 5 Repeal the item. 6 5 Subsection 9(3) 7 Repeal the subsection. 8 6 Paragraph 15(2)(da) 9 Repeal the paragraph. 10 7 Subparagraphs 47(3)(c)(ia) and (d)(ia) 11 Repeal the subparagraphs. 12 6 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 Part 3 1 Part 3--Repeal of Fuel Sales Grants Act 2000 on 2 1 January 2007 3 Fuel Sales Grants Act 2000 4 8 The whole of the Act 5 Repeal the Act. 6 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 7 [Page Break] Products) Act 1965 Part 1 Amendments commencing on 1 July 2006 1 Schedule 2--Amendments relating to the 2 repeal of the States Grants (Petroleum 3 Products) Act 1965 4 Part 1--Amendments commencing on 1 July 2006 5 States Grants (Petroleum Products) Act 1965 6 1 At the end of subsection 5(1) 7 Add: 8 Note: For the cessation of a scheme, see subsection (5). 9 2 Paragraph 5(5)(a) 10 Repeal the paragraph, substitute: 11 (a) must provide for the payment by the State to registered 12 distributors of eligible petroleum products, in respect of: 13 (i) the sale by them, before 1 July 2006; and 14 (ii) the delivery by them, before 1 July 2006, to places to 15 which the scheme applies; 16 of any eligible petroleum products, of amounts ascertained in 17 accordance with the scheme; and 18 3 Paragraph 5(5)(aa) 19 After "by them", insert ", before 1 July 2006,". 20 4 Subparagraph 5(5)(b)(i) 21 After "by them", insert ", before 1 July 2006,". 22 8 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Schedule 2 Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 Part 2 1 Part 2--Repeal of States Grants (Petroleum 2 Products) Act 1965 on 1 July 2007 3 States Grants (Petroleum Products) Act 1965 4 5 The whole of the Act 5 Repeal the Act. 6 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 9 [Page Break] Part 1 Definitions 1 Schedule 3--Fuel credits arising from before 2 1 July 2006 and until 1 July 2012 3 Part 1--Definitions 4 1 Definitions 5 In this Schedule: 6 Energy Grants Act means the Energy Grants (Credits) Scheme Act 7 2003. 8 Fuel Tax Act means the Fuel Tax Act 2006. 9 off-road credit means an off-road credit under Part 4 of the Energy 10 Grants Act. 11 off-road diesel fuel has the meaning given by section 4 of the Energy 12 Grants Act. 13 on-road alternative fuel has the meaning given by section 4 of the 14 Energy Grants Act. 15 on-road credit means an on-road credit under Part 3 of the Energy 16 Grants Act. 17 on-road diesel fuel has the meaning given by section 4 of the Energy 18 Grants Act. 19 10 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Energy grants arising before 1 July 2006 Part 2 1 Part 2--Energy grants arising before 1 July 2006 2 Division 1--Energy grants claimed under the Energy 3 Grants Act 4 Energy Grants (Credits) Scheme Act 2003 5 2 Section 40 6 Before "This", insert "(1)". 7 3 At the end of section 40 8 Add: 9 (2) You are not entitled to an on-road credit if you purchase or import 10 on-road diesel fuel on or after 1 July 2006. 11 Note: Claims under the Product Grants and Benefits Administration Act 12 2000 for energy grants for on-road diesel fuel must be made before 13 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can 14 claim such grants under the Fuel Tax Act 2006 (see item 9 of 15 Schedule 3 to the Fuel Tax (Consequential and Transitional 16 Provisions) Act 2006). 17 4 Section 51 18 Before "This", insert "(1)". 19 5 At the end of section 51 20 Add: 21 (2) You are not entitled to an off-road credit if you purchase or import 22 off-road diesel fuel on or after 1 July 2006. 23 Note: Claims under the Product Grants and Benefits Administration Act 24 2000 for energy grants for off-road diesel fuel must be made before 25 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can 26 claim such grants under the Fuel Tax Act 2006 (see item 9 of 27 Schedule 3 to the Fuel Tax (Consequential and Transitional 28 Provisions) Act 2006). 29 Product Grants and Benefits Administration Act 2000 30 6 Before paragraph 15(2)(e) 31 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 11 [Page Break] Part 2 Energy grants arising before 1 July 2006 Insert: 1 (db) if the claim is for payment of an energy grant in respect of an 2 on-road credit for on-road diesel fuel, or an off-road credit 3 for off-road diesel fuel--must be given to the Commissioner 4 before the earlier of: 5 (i) 1 July 2007; and 6 (ii) the end of 3 years after the start of the claim period; and 7 7 After subsection 15(2) 8 Insert: 9 (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) 10 Scheme Act 2003, you are not entitled to an energy grant for: 11 (a) an on-road credit for on-road diesel fuel; or 12 (b) an off-road credit for off-road diesel fuel; 13 if you have already given the Commissioner a return under the 14 Fuel Tax Act 2006 that includes a net fuel amount that takes into 15 account a decreasing fuel tax adjustment that relates to the fuel. 16 8 At the end of section 15 17 Add: 18 (4) In this section: 19 decreasing fuel tax adjustment has the meaning given by 20 section 110-5 of the Fuel Tax Act 2006. 21 net fuel amount has the meaning given by section 110-5 of the 22 Fuel Tax Act 2006. 23 off-road credit means an off-road credit under Part 4 of the Energy 24 Grants (Credits) Scheme Act 2003. 25 off-road diesel fuel has the meaning given by section 4 of the 26 Energy Grants (Credits) Scheme Act 2003. 27 on-road credit means an on-road credit under Part 3 of the Energy 28 Grants (Credits) Scheme Act 2003. 29 on-road diesel fuel has the meaning given by section 4 of the 30 Energy Grants (Credits) Scheme Act 2003. 31 12 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Energy grants arising before 1 July 2006 Part 2 Division 2--Energy grants claimed under the Fuel Tax 1 Act 2 9 Grants claimed under the Fuel Tax Act 3 (1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax 4 adjustment if: 5 (a) you purchased or imported on-road diesel fuel or off-road 6 diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); 7 and 8 (b) you were entitled to an on-road credit or an off-road credit in 9 respect of the fuel (disregarding section 41 or 52 of the 10 Energy Grants Act, as the case requires); and 11 (c) you have not made a claim for payment of an energy grant in 12 respect of the credit under section 15 of the Product Grants 13 and Benefits Administration Act 2000. 14 (2) The amount of the adjustment is the amount of the credit that you were 15 entitled to under the Energy Grants Act. 16 (3) The adjustment is attributable to the tax period or fuel tax return period 17 that you choose that ends before 1 July 2009. 18 (4) If you have a decreasing fuel tax adjustment under this item, then: 19 (a) Division 44 of the Fuel Tax Act (which is about fuel tax 20 adjustments) applies as if a reference to a fuel tax credit were 21 a reference to an on-road credit or an off-road credit, as the 22 case requires; and 23 (b) sections 49 and 55 of the Energy Grants Act do not apply to 24 the fuel. 25 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 13 [Page Break] Part 3 Fuel tax credits arising between 1 July 2006 and 30 June 2012 1 Part 3--Fuel tax credits arising between 1 July 2006 2 and 30 June 2012 3 Division 1--Credits arising between 1 July 2006 and 4 30 June 2008 5 10 Fuel acquired, manufactured or imported between 1 July 6 2006 and 30 June 2008 7 (1) This item applies if: 8 (a) you acquire, manufacture or import taxable fuel between 9 1 July 2006 and 30 June 2008 (inclusive); and 10 (b) you acquire, manufacture or import the fuel for use in 11 carrying on your enterprise, other than: 12 (i) for use in a vehicle travelling on a public road; or 13 (ii) for incidental use (within the meaning of section 8 of 14 the Energy Grants Act) in relation to a vehicle covered 15 by subparagraph (i); or 16 (iii) for use by you in generating electricity; or 17 (iv) for use other than as a fuel; or 18 (v) for use other than as a fuel in an internal combustion 19 engine; or 20 (vi) for use as heating oil; and 21 (c) apart from this item, you would be entitled to a fuel tax credit 22 under section 41-5 of the Fuel Tax Act. 23 (2) You are not entitled to the credit under section 41-5 of the Fuel Tax Act 24 unless you meet a condition in subitem (3) or (5). 25 Entitlement to a credit if you would have been entitled to an 26 on-road credit 27 (3) You are not entitled to the credit under section 41-5 of the Fuel Tax Act 28 unless you would have been entitled to an on-road credit in respect of 29 the fuel, assuming: 30 (a) that you had disregarded subsection 40(2) and sections 41 31 and 49A of the Energy Grants Act; and 32 14 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Fuel tax credits arising between 1 July 2006 and 30 June 2012 Part 3 (b) that references in Part 3 of that Act to "purchase or import 1 into Australia" were instead references to "acquire or 2 manufacture in, or import into, Australia". 3 (4) If subitem (3) applies to you, you are taken, for the purposes of 4 section 43-10 of the Fuel Tax Act, to have acquired, manufactured or 5 imported the fuel to use, in a vehicle, for travelling on a public road. 6 Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under 7 section 43-10 of the Fuel Tax Act by the amount of the road user charge. 8 Entitlement to a credit if you would have been entitled to an 9 off-road credit 10 (5) You are not entitled to the credit under section 41-5 of the Fuel Tax Act 11 unless you would have been entitled to an off-road credit in respect of 12 the fuel, assuming: 13 (a) that you had disregarded subsection 51(2) and sections 52 14 and 55A of the Energy Grants Act; and 15 (b) that references in Part 4 of that Act to "purchase or import 16 into Australia" were instead references to "acquire or 17 manufacture in, or import into, Australia". 18 Fuel tax adjustment provisions 19 (6) If this item applies, then sections 49 and 55 of the Energy Grants Act do 20 not apply to the fuel. 21 Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits. 22 Division 2--Credits arising between 1 July 2008 and 23 30 June 2012 24 11 Fuel acquired, manufactured or imported between 1 July 25 2008 and 30 June 2012 26 (1) This item applies if: 27 (a) you acquire, manufacture or import taxable fuel between 28 1 July 2008 and 30 June 2012 (inclusive); and 29 (b) you acquire, manufacture or import the fuel for use in 30 carrying on your enterprise, other than: 31 (i) for use in a vehicle travelling on a public road; or 32 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 15 [Page Break] Part 3 Fuel tax credits arising between 1 July 2006 and 30 June 2012 (ii) for incidental use (within the meaning of section 8 of 1 the Energy Grants Act) in relation to a vehicle covered 2 by subparagraph (i); or 3 (iii) for use by you in generating electricity; or 4 (iv) for use other than as a fuel; or 5 (v) for use other than as a fuel in an internal combustion 6 engine; or 7 (vi) for use as heating oil; and 8 (c) apart from this item, you would be entitled to a fuel tax credit 9 under section 41-5 of the Fuel Tax Act. 10 (2) You are not entitled to the credit under section 41-5 of the Fuel Tax Act 11 unless you meet a condition in subitem (3), (5), (6) or (7). 12 Entitlement to a full credit if you would have been entitled to an 13 on-road or off-road credit 14 (3) You are not entitled to the credit under section 41-5 of the Fuel Tax Act 15 unless you would have been entitled to an on-road credit in respect of 16 the fuel, assuming: 17 (a) that you had disregarded subsection 40(2) and sections 41 18 and 49A of the Energy Grants Act; and 19 (b) that references in Part 3 of that Act to "purchase or import 20 into Australia" were instead references to "acquire or 21 manufacture in, or import into, Australia". 22 (4) If subitem (3) applies to you, you are taken, for the purposes of 23 section 43-10 of the Fuel Tax Act, to have acquired, manufactured or 24 imported the fuel to use, in a vehicle, for travelling on a public road. 25 Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under 26 section 43-10 of the Fuel Tax Act by the amount of the road user charge. 27 (5) You are entitled to the credit under section 41-5 of the Fuel Tax Act if 28 you would have been entitled to an off-road credit in respect of the fuel, 29 assuming: 30 (a) that you had disregarded subsection 51(2) and sections 52 31 and 55A of the Energy Grants Act; and 32 (b) that references in Part 4 of that Act to: 33 (i) "purchase or import into Australia" were instead 34 references to "acquire or manufacture in, or import into, 35 Australia"; and 36 16 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Fuel tax credits arising between 1 July 2006 and 30 June 2012 Part 3 (ii) "off-road diesel fuel" were instead references to the 1 fuel. 2 Entitlement to half a credit if you would not have been entitled to 3 a credit 4 (6) You are entitled to the credit under section 41-5 of the Fuel Tax Act 5 even if you do not meet a condition in subitem (3) or (5). However, 6 subject to subitem (7), the amount of the credit is half of the amount it 7 would have been under Division 43 of the Fuel Tax Act apart from this 8 subitem. 9 Note: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import 10 on-road alternative fuel between 1 July 2011 and 30 June 2012. 11 Entitlement to a full credit for alternative fuel acquired, 12 manufactured or imported between 1 July 2011 and 30 June 13 2012 14 (7) You are entitled to the credit under section 41-5 of the Fuel Tax Act if: 15 (a) the fuel you acquire, manufacture or import is on-road 16 alternative fuel; and 17 (b) you acquire, manufacture or import the fuel between 1 July 18 2011 and 30 June 2012 (inclusive). 19 Fuel tax adjustment provisions 20 (8) If this item applies, then sections 49 and 55 of the Energy Grants Act do 21 not apply to the fuel. 22 Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits. 23 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 17 [Page Break] Part 4 Fuel tax credits for vehicles of 4.5 tonnes 1 Part 4--Fuel tax credits for vehicles of 4.5 tonnes 2 12 Fuel acquired, manufactured or imported on or after 1 July 3 2006 4 (1) This item applies if: 5 (a) you acquire, manufacture or import on-road diesel fuel on or 6 after 1 July 2006; and 7 (b) you acquire, manufacture or import the fuel: 8 (i) for use in a vehicle with a gross vehicle mass of 4.5 9 tonnes for travelling on a public road; or 10 (ii) for incidental use (within the meaning of section 8 of 11 the Energy Grants Act) in relation to such a vehicle; or 12 (iii) for use in such a vehicle in circumstances not covered 13 by subparagraph (i) or (ii) in which you would have 14 been entitled to an on-road credit under the Energy 15 Grants Act, assuming that you had disregarded 16 subsection 40(2) and sections 41 and 49A of the Energy 17 Grants Act; and 18 (c) you acquired the vehicle before 1 July 2006. 19 (2) You are entitled to a credit under section 41-5 of the Fuel Tax Act if 20 you would have been entitled to a credit in respect of the fuel under that 21 section, disregarding section 41-20 of that Act. 22 (3) To avoid doubt, this item continues to apply despite the repeal of the 23 Energy Grants Act on 1 July 2012. 24 18 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Alternative fuel energy grants arising under the Energy Grants Act Part 5 1 Part 5--Alternative fuel energy grants arising under 2 the Energy Grants Act 3 Division 1--Energy grants claimed under the Energy 4 Grants Act 5 Product Grants and Benefits Administration Act 2000 6 13 After paragraph 15(2)(d) 7 Insert: 8 (da) if the claim is for payment of an energy grant in respect of an 9 on-road credit for on-road alternative fuel--must be given to 10 the Commissioner before the earlier of: 11 (i) 1 July 2011; and 12 (ii) the end of 3 years after the start of the claim period; and 13 14 Paragraph 15(2)(e) 14 Before "must be", insert "otherwise--". 15 15 After subsection 15(2) 16 Insert: 17 (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) 18 Scheme Act 2003, you are not entitled to an energy grant for an 19 on-road credit for on-road alternative fuel if you have already 20 given the Commissioner a return under the Fuel Tax Act 2006 that 21 includes a net fuel amount that takes into account a decreasing fuel 22 tax adjustment that relates to the fuel. 23 16 At the end of section 15 24 Add: 25 (4) In this section: 26 decreasing fuel tax adjustment has the meaning given by 27 section 110-5 of the Fuel Tax Act 2006. 28 net fuel amount has the meaning given by section 110-5 of the 29 Fuel Tax Act 2006. 30 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 19 [Page Break] Part 5 Alternative fuel energy grants arising under the Energy Grants Act on-road alternative fuel has the meaning given by section 4 of the 1 Energy Grants (Credits) Scheme Act 2003. 2 on-road credit means an on-road credit under Part 3 of the Energy 3 Grants (Credits) Scheme Act 2003. 4 Division 2--Energy grants claimed under the Fuel Tax 5 Act 6 17 Grants claimed under the Fuel Tax Act 7 (1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax 8 adjustment if: 9 (a) you purchased or imported on-road alternative fuel before 10 1 July 2010; and 11 (b) you were entitled to an on-road credit in respect of the fuel 12 (disregarding section 41 of the Energy Grants Act); and 13 (c) you have not made a claim for payment of an energy grant in 14 respect of the credit under section 15 of the Product Grants 15 and Benefits Administration Act 2000. 16 (2) The amount of the adjustment is the amount of the credit that you were 17 entitled to under the Energy Grants Act. 18 (3) The adjustment is attributable to the tax period or fuel tax return period 19 that you choose that ends before 1 July 2013. 20 (4) If you have a decreasing fuel tax adjustment under this item, then: 21 (a) Division 44 of the Fuel Tax Act (which is about fuel tax 22 adjustments) applies as if a reference to a fuel tax credit were 23 a reference to an on-road credit; and 24 (b) section 49 of the Energy Grants Act does not apply to the 25 fuel. 26 20 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Amendments relating to the repeal of the Energy Grants Act on 1 July 2012 Part 6 1 Part 6--Amendments relating to the repeal of the 2 Energy Grants Act on 1 July 2012 3 Product Grants and Benefits Administration Act 2000 4 18 Section 5 (definition of energy grants scheme fuel) 5 Repeal the definition. 6 19 Section 8 (table item 3) 7 Repeal the item. 8 20 Subsection 9(4) 9 Repeal the subsection. 10 21 Subsections 27(1A) and (1B) 11 Repeal the subsections. 12 22 Section 27A 13 Repeal the section. 14 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 21 [Page Break] Part 7 Repeal of Energy Grants Act on 1 July 2012 1 Part 7--Repeal of Energy Grants Act on 1 July 2012 2 Energy Grants (Credits) Scheme Act 2003 3 23 The whole of the Act 4 Repeal the Act. 5 22 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Other amendments relating to the transitional period Part 8 1 Part 8--Other amendments relating to the 2 transitional period 3 Division 1--Amendments commencing on 1 July 2007 4 Product Grants and Benefits Administration Act 2000 5 24 Section 5 (definition of energy grants scheme fuel) 6 Omit "on-road diesel fuel, on-road alternative fuel, or off-road diesel 7 fuel,", substitute "on-road alternative fuel". 8 25 Paragraph 15(2)(db) 9 Repeal the paragraph. 10 26 Paragraph 15(2)(e) 11 Omit "otherwise--". 12 27 Subsections 15(2A) and (4) 13 Repeal the subsections. 14 28 Paragraph 16A(1)(a) 15 Omit "designated grant", substitute "cleaner fuel grant". 16 29 Paragraph 16A(1)(a) 17 Omit "grant fuel", substitute "cleaner fuel". 18 30 Paragraph 16A(1)(b) 19 Omit "designated grant", substitute "cleaner fuel grant". 20 31 Subsection 16A(2) 21 Omit "designated grant", substitute "cleaner fuel grant". 22 32 Subsection 16A(2) 23 Omit "grant fuel", substitute "cleaner fuel". 24 33 Subsection 16A(3) 25 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 23 [Page Break] Part 8 Other amendments relating to the transitional period Repeal the subsection. 1 34 Subparagraph 27A(b)(i) 2 Omit "energy grant scheme fuel", substitute "energy grants scheme 3 fuel". 4 Note: The heading to section 27A is altered by omitting "energy grant scheme fuel" and 5 substituting "energy grants scheme fuel". 6 Division 2--Amendments commencing on 1 July 2010 7 Fuel Tax Act 2006 8 35 Subsection 65-10(1) (note) 9 Omit "item 9", substitute "items 9 and 17". 10 36 Section 110-5 (paragraph (b) of the definition of 11 decreasing fuel tax adjustment) 12 Omit "item 9", substitute "items 9 and 17". 13 Division 3--Amendments commencing on 1 July 2012 14 Fuel Tax Act 2006 15 37 Subsection 41-5(1) (note 1) 16 Omit "of this Act and Part 3 of Schedule 3 to the Fuel Tax 17 (Consequential and Transitional Provisions) Act 2006". 18 38 Section 41-20 (note) 19 Repeal the note. 20 39 Paragraph 43-5(3)(b) 21 Repeal the paragraph. 22 Division 4--Amendments commencing on 1 July 2013 23 Fuel Tax Act 2006 24 40 Subsection 65-10(1) (note) 25 24 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Other amendments relating to the transitional period Part 8 Repeal the note, substitute: 1 Note: For another attribution rule for fuel tax adjustments, see subsection 2 46-5(4) (GST instalment taxpayers). 3 41 Section 110-5 (definition of decreasing fuel tax 4 adjustment) 5 Repeal the definition, substitute: 6 decreasing fuel tax adjustment has the meaning given by 7 section 44-5 and subsection 45-5(2). 8 Product Grants and Benefits Administration Act 2000 9 42 Paragraph 15(2)(da) 10 Repeal the paragraph. 11 43 Paragraph 15(2)(e) 12 Omit "otherwise--". 13 44 Subsections 15(2A) and (4) 14 Repeal the subsections. 15 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 25 [Page Break] 1 Schedule 4--Other amendments 2 3 Energy Grants (Credits) Scheme Act 2003 4 1 Paragraph 20(a) 5 After "sand", insert "(other than mineral sands)". 6 2 At the end of section 20 7 Add: 8 ; or (c) minerals produced from a synthetic production process or 9 from a manufacturing process; or 10 (d) any of the above materials, or any inherent constituent 11 materials of any of the above materials, that are extracted for 12 the manufacture of products, or materials, for use in building, 13 road making, landscaping, construction or similar purposes. 14 Product Grants and Benefits Administration Act 2000 15 3 Subsection 34(3) (paragraph (a) of the definition of scheme) 16 Omit "; and", substitute "; or". 17 4 Subsection 53(2) (table items 5 and 6) 18 Repeal the items. 19 26 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 1 Schedule 5--Administrative provisions 2 Part 1--Administrative provisions 3 Administrative Decisions (Judicial Review) Act 1977 4 1 Paragraph (e) of Schedule 1 5 After "Fringe Benefits Tax Assessment Act 1986", insert: 6 Fuel Tax Act 2006 A New Tax System (Goods and Services Tax) Act 1999 7 2 At the end of subsection 48-40(1) 8 Add: 9 Note: However, each member is jointly and severally liable to pay the GST 10 that is payable by the representative member (see section 444-90 in 11 Schedule 1 to the Taxation Administration Act 1953). 12 3 At the end of subsection 51-30(1) 13 Add: 14 Note: However, each participant is jointly and severally liable to pay the 15 GST that is payable by the joint venture operator (see section 444-80 16 in Schedule 1 to the Taxation Administration Act 1953). 17 Income Tax Assessment Act 1936 18 4 At the end of section 202 19 Add: 20 ; and (p) to facilitate the administration of the fuel tax law (within the 21 meaning of section 110-5 of the Fuel Tax Act 2006). 22 Income Tax Assessment Act 1997 23 5 Subsection 995-1(1) 24 Insert: 25 Defence Minister means the Minister administering the Defence 26 Act 1903. 27 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 27 [Page Break] Part 1 Administrative provisions 6 Subsection 995-1(1) 1 Insert: 2 fuel tax credit has the meaning given by section 110-5 of the Fuel 3 Tax Act 2006. 4 7 Subsection 995-1(1) 5 Insert: 6 fuel tax law has the meaning given by section 110-5 of the Fuel 7 Tax Act 2006. 8 8 Subsection 995-1(1) 9 Insert: 10 fuel tax return period has the meaning given by section 61-20 of 11 the Fuel Tax Act 2006. 12 9 Subsection 995-1(1) 13 Insert: 14 GST-free has the meaning given by section 195-1 of the *GST Act. 15 10 Subsection 995-1(1) 16 Insert: 17 incapacitated entity has the meaning given by section 195-1 of the 18 *GST Act. 19 11 Subsection 995-1(1) 20 Insert: 21 indirect tax means any of the following: 22 (a) *GST; 23 (b) *wine tax; 24 (c) *luxury car tax. 25 12 Subsection 995-1(1) 26 Insert: 27 indirect tax document means a document that: 28 28 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (a) was obtained by you in the course of: 1 (i) your appointment or employment by the 2 Commonwealth; or 3 (ii) the performance of services by you for the 4 Commonwealth; or 5 (iii) the exercise of powers, or the performance of functions, 6 by you under a delegation by the Commissioner; and 7 (b) was made or given under, or for the purposes of, an *indirect 8 tax law. 9 Example: A GST return is a document made for the purposes of an indirect tax 10 law. 11 13 Subsection 995-1(1) 12 Insert: 13 indirect tax information means information that: 14 (a) was obtained by you in the course of: 15 (i) your appointment or employment by the 16 Commonwealth; or 17 (ii) the performance of services by you for the 18 Commonwealth; or 19 (iii) the exercise of powers, or the performance of functions, 20 by you under a delegation by the Commissioner; and 21 (b) was disclosed or obtained under an *indirect tax law; and 22 (c) relates to the affairs of an entity other than you. 23 14 Subsection 995-1(1) 24 Insert: 25 indirect tax law means any of the following: 26 (a) the *GST law; 27 (b) the *wine tax law; 28 (c) the *luxury car tax law; 29 (d) the *fuel tax law. 30 15 Subsection 995-1(1) 31 Insert: 32 indirect tax ruling means any ruling or advice given or published 33 by the Commissioner in relation to an *indirect tax law (other than 34 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 29 [Page Break] Part 1 Administrative provisions the *fuel tax law), including one that has been previously altered, 1 but not including: 2 (a) one given orally; or 3 (b) an assessment. 4 16 Subsection 995-1(1) 5 Insert: 6 joint venture operator for a *GST joint venture has the meaning 7 given by section 195-1 of the *GST Act. 8 17 Subsection 995-1(1) 9 Insert: 10 luxury car tax has the meaning given by section 27-1 of the 11 *Luxury Car Tax Act. 12 18 Subsection 995-1(1) 13 Insert: 14 Luxury Car Tax Act means the A New Tax System (Luxury Car 15 Tax) Act 1999. 16 19 Subsection 995-1(1) 17 Insert: 18 luxury car tax law has the meaning given by section 27-1 of the 19 *Luxury Car Tax Act. 20 20 Subsection 995-1(1) 21 Insert: 22 net fuel amount has the meaning given by section 60-5 of the Fuel 23 Tax Act 2006. 24 21 Subsection 995-1(1) 25 Insert: 26 private indirect tax ruling means an *indirect tax ruling given to a 27 particular entity. 28 22 Subsection 995-1(1) 29 30 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Insert: 1 public indirect tax ruling means an *indirect tax ruling other than a 2 *private indirect tax ruling. 3 23 Subsection 995-1(1) 4 Insert: 5 representative of an *incapacitated entity has the meaning given by 6 section 195-1 of the *GST Act. 7 24 Subsection 995-1(1) 8 Insert: 9 representative member for a *GST group has the meaning given by 10 section 195-1 of the *GST Act. 11 25 Subsection 995-1(1) 12 Insert: 13 reviewable fuel tax decision has the meaning given by subsection 14 112-50(2) in Schedule 1 to the Taxation Administration Act 1953. 15 26 Subsection 995-1(1) 16 Insert: 17 reviewable GST decision has the meaning given by subsection 18 110-50(2) in Schedule 1 to the Taxation Administration Act 1953. 19 27 Subsection 995-1(1) 20 Insert: 21 reviewable GST transitional decision has the meaning given by 22 subsection 110-50(3) in Schedule 1 to the Taxation Administration 23 Act 1953. 24 28 Subsection 995-1(1) 25 Insert: 26 reviewable indirect tax decision has the meaning given by 27 subsection 105-40(2) in Schedule 1 to the Taxation Administration 28 Act 1953. 29 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 31 [Page Break] Part 1 Administrative provisions 29 Subsection 995-1(1) 1 Insert: 2 reviewable wine tax decision has the meaning given by subsection 3 111-50(2) in Schedule 1 to the Taxation Administration Act 1953. 4 30 Subsection 995-1(1) 5 Insert: 6 taxable fuel has the meaning given by section 110-5 of the Fuel 7 Tax Act 2006. 8 31 Subsection 995-1(1) 9 Insert: 10 taxable importation of a luxury car has the meaning given by 11 section 27-1 of the *Luxury Car Tax Act. 12 32 Subsection 995-1(1) 13 Insert: 14 taxable supply of a luxury car has the meaning given by 15 section 27-1 of the *Luxury Car Tax Act. 16 33 Subsection 995-1(1) 17 Insert: 18 visiting force has the meaning given by section 5 of the Defence 19 (Visiting Forces) Act 1963. 20 34 Subsection 995-1(1) 21 Insert: 22 wine tax has the meaning given by section 33-1 of the *Wine Tax 23 Act. 24 35 Subsection 995-1(1) 25 Insert: 26 wine taxable dealing means a taxable dealing (within the meaning 27 of section 33-1 of the *Wine Tax Act). 28 32 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 36 Subsection 995-1(1) 1 Insert: 2 Wine Tax Act means the A New Tax System (Wine Equalisation 3 Tax) Act 1999. 4 37 Subsection 995-1(1) 5 Insert: 6 wine tax credit has the meaning given by section 33-1 of the *Wine 7 Tax Act. 8 38 Subsection 995-1(1) 9 Insert: 10 wine tax law has the meaning given by section 33-1 of the *Wine 11 Tax Act. 12 Taxation Administration Act 1953 13 39 Part VI 14 Repeal the Part. 15 40 Before Part 2-1 in Schedule 1 16 Insert: 17 Chapter 2--Collection, recovery and 18 administration of income tax 19 41 After Part 2-10 in Schedule 1 20 Insert: 21 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 33 [Page Break] Part 1 Administrative provisions Chapter 3--Collection, recovery and 1 administration of other taxes 2 Part 3-10--Indirect taxes 3 Division 105--General rules for indirect taxes 4 Table of Subdivisions 5 Guide to Division 105 6 105-A Assessments 7 105-B Review of indirect tax decisions 8 105-C Limits on credits, refunds and recovering amounts 9 105-D General interest charge and penalties 10 105-E Evidence 11 105-F Indirect tax refund schemes 12 105-G Other administrative provisions 13 Guide to Division 105 14 105-1 What this Division is about 15 This Division contains rules relating to the administration of the 16 indirect tax laws. 17 Note: Administration rules relevant to particular indirect tax 18 laws are in Divisions 110, 111 and 112. 19 The rules in this Division deal with the following: 20 (a) how assessments are made or amended and their 21 effect; 22 (b) review of assessments; 23 (c) limits on credits, refunds and recovering amounts; 24 (d) the effect of relying on a ruling; 25 34 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (e) the effect of not passing on refunds of overpaid 1 amounts; 2 (f) charges and penalties; 3 (g) the evidentiary effect of official indirect tax 4 documents; 5 (h) refunding indirect tax because of Australia's 6 international obligations; 7 (i) your address for service of documents and 8 requirements for notifications. 9 Subdivision 105-A--Assessments 10 Table of sections 11 105-5 Commissioner may make assessment of indirect tax 12 105-10 Request for assessment 13 105-15 Indirect tax liabilities do not depend on assessment 14 105-20 Commissioner must give notice of the assessment 15 105-25 Amendment of assessment 16 105-30 Later assessment prevails in case of inconsistency 17 105-5 Commissioner may make assessment of indirect tax 18 (1) The Commissioner may at any time make an assessment of: 19 (a) your *net amount, or any part of your net amount, for a *tax 20 period; or 21 (b) your *net fuel amount, or any part of your net fuel amount, 22 for a tax period or *fuel tax return period. 23 (2) The Commissioner may at any time make an assessment of the 24 amount of *indirect tax payable by you on an importation of goods. 25 (3) The Commissioner may make an assessment under this section 26 even if he or she has already made an assessment for the *tax 27 period, *fuel tax return period or importation concerned. 28 Note: An assessment made under this section is a reviewable indirect tax 29 decision: see Subdivision 105-B. 30 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 35 [Page Break] Part 1 Administrative provisions 105-10 Request for assessment 1 (1) You may request the Commissioner in the *approved form to make 2 an assessment of: 3 (a) your *net amount for a *tax period; or 4 (b) your *net fuel amount for a tax period or *fuel tax return 5 period; or 6 (c) an amount of *indirect tax payable by you on an importation 7 of goods. 8 (2) The Commissioner must comply with the request if it is made 9 within: 10 (a) 4 years after: 11 (i) the end of the *tax period or *fuel tax return period; or 12 (ii) the importation; or 13 (b) such further period as the Commissioner allows. 14 105-15 Indirect tax liabilities do not depend on assessment 15 (1) Your liability to pay *indirect tax or a *net fuel amount, and the 16 time by which a *net amount, a net fuel amount or an amount of 17 indirect tax must be paid, do not depend on, and are not in any way 18 affected by, the making of an assessment under this Subdivision. 19 (2) The Commissioner's obligation to pay: 20 (a) a *net amount under section 35-5 of the *GST Act; or 21 (b) a *net fuel amount under section 61-5 of the Fuel Tax Act 22 2006; 23 and the time by which it must be paid, do not depend on, and are 24 not in any way affected by, the making of an assessment under this 25 Subdivision. 26 Note: However, a notice of assessment can be used as evidence of liability: 27 see section 105-100. 28 105-20 Commissioner must give notice of the assessment 29 (1) The Commissioner must give you notice of an assessment as soon 30 as practicable after the assessment is made. However, failing to do 31 so does not affect the validity of the assessment. 32 36 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (2) The Commissioner may give you the notice electronically if you 1 are required to lodge or have lodged your *GST returns 2 electronically. 3 105-25 Amendment of assessment 4 The Commissioner may amend an assessment at any time. An 5 amended assessment is an assessment for all purposes of any 6 *indirect tax law. 7 Note 1: However, there is a time limit on the recovery of overpaid or 8 underpaid net amounts, net fuel amounts and indirect tax: see 9 sections 105-50 and 105-55. 10 Note 2: An amendment under this section is a reviewable indirect tax 11 decision: see Subdivision 105-B. 12 105-30 Later assessment prevails in case of inconsistency 13 If there is an inconsistency between assessments that relate to the 14 same *tax period, *fuel tax return period or importation of goods, 15 the later assessment prevails to the extent of the inconsistency. 16 Subdivision 105-B--Review of indirect tax decisions 17 Table of sections 18 105-40 Reviewable indirect tax decisions 19 105-40 Reviewable indirect tax decisions 20 (1) You may object, in the manner set out in Part IVC, against a 21 decision you are dissatisfied with that is a *reviewable indirect tax 22 decision relating to you. 23 (2) A decision under section 105-5 or 105-25 involving an assessment 24 of a *net amount, a *net fuel amount or an amount of *indirect tax 25 is a reviewable indirect tax decision. 26 Subdivision 105-C--Limits on credits, refunds and recovering 27 amounts 28 Table of sections 29 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 37 [Page Break] Part 1 Administrative provisions 105-50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect 1 taxes 2 105-55 Time limit on refunds and credits 3 105-60 Reliance on Commissioner's interpretation of an indirect tax law (other 4 than a fuel tax law) 5 105-65 Restriction on refunds 6 105-50 Time limit on recovering unpaid net amounts, net fuel 7 amounts and indirect taxes 8 Any unpaid *net amount, *net fuel amount or amount of *indirect 9 tax (together with any relevant *general interest charge under 10 section 105-80) ceases to be payable 4 years after it became 11 payable by you unless: 12 (a) within those 4 years the Commissioner has required payment 13 of the amount by giving a notice to you; or 14 (b) the Commissioner is satisfied that the payment of the amount 15 was avoided by fraud or evaded. 16 105-55 Time limit on refunds and credits 17 (1) You are not entitled to a refund or credit to which this subsection 18 applies in respect of a *tax period or importation unless: 19 (a) within 4 years after: 20 (i) the end of the tax period; or 21 (ii) the importation; 22 as the case requires, you notify the Commissioner (in a *GST 23 return or otherwise) that you are entitled to the refund or 24 credit; or 25 (b) within that period the Commissioner notifies you (in a notice 26 of assessment or otherwise) that you are entitled to the refund 27 or credit; or 28 (c) in the case of a credit--the credit is taken into account in 29 working out a *net amount or *net fuel amount that the 30 Commissioner may recover from you only because of 31 paragraph 105-50(b). 32 (2) Subsection (1) applies to: 33 (a) a refund under section 35-5 of the *GST Act or section 61-5 34 of the Fuel Tax Act 2006 in respect of a particular *tax 35 period; or 36 38 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (b) an *input tax credit or *fuel tax credit that is attributable to a 1 particular tax period; or 2 (c) a *wine tax credit the amount of which could have been 3 included in a reduction of your *net amount for a tax period 4 under section 21-15 of the *Wine Tax Act; or 5 (d) a refund of an amount of *indirect tax relating to an 6 importation. 7 Fuel tax--non-business taxpayers 8 (3) If you are neither *registered for GST nor *required to be registered 9 for GST, you are not entitled to a refund or *fuel tax credit to 10 which this subsection applies in respect of a *fuel tax return period, 11 acquisition, manufacture or importation unless: 12 (a) within 4 years after: 13 (i) the end of the fuel tax return period; or 14 (ii) the acquisition, manufacture or importation; 15 (as the case requires) you notify the Commissioner that you 16 are entitled to the refund or credit; or 17 (b) within that period the Commissioner notifies you (in a notice 18 of assessment or otherwise) that you are entitled to the refund 19 or credit; or 20 (c) in the case of a fuel tax credit--the credit is taken into 21 account in working out a *net fuel amount that the 22 Commissioner may recover from you only because of 23 paragraph 105-50(b). 24 (4) Subsection (3) applies to: 25 (a) a refund, under section 61-5 of the Fuel Tax Act 2006, of a 26 *net fuel amount attributable to a *fuel tax return period; or 27 (b) a *fuel tax credit for *taxable fuel that you acquire, 28 manufacture or import. 29 (5) To avoid doubt, if, under subsection (3), you are not entitled to a 30 *fuel tax credit, then you are not entitled to a refund under 31 section 61-5 of the Fuel Tax Act 2006 in relation to the credit. 32 105-60 Reliance on Commissioner's interpretation of an indirect tax 33 law (other than a fuel tax law) 34 (1) This section applies to you if: 35 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 39 [Page Break] Part 1 Administrative provisions (a) the Commissioner alters a previous *indirect tax ruling that 1 applied to you; and 2 (b) relying on the previous ruling, you have underpaid a *net 3 amount or an amount of *indirect tax, or the Commissioner 4 has overpaid an amount under section 35-5 of the *GST Act, 5 in respect of one or more: 6 (i) *taxable supplies or *taxable importations; or 7 (ii) *wine taxable dealings; or 8 (iii) *taxable supplies of luxury cars or *taxable importations 9 of luxury cars; or 10 (iv) *creditable acquisitions or *creditable importations; 11 that happened before the alteration. 12 Note: For reliance on the Commissioner's interpretation of a fuel tax law, 13 see Division 357. 14 (2) Unless the Commissioner is satisfied that you contributed to the 15 giving, or continuing in force, of the earlier ruling by a 16 misstatement or by suppressing a material fact: 17 (a) the underpaid *net amount or *indirect tax ceases to be 18 payable; or 19 (b) the overpaid amount under section 35-5 of the *GST Act is 20 taken to have been payable in full; 21 from when the previous ruling was made. 22 (3) In deciding whether an *indirect tax ruling applies to you, or 23 whether a ruling has been altered: 24 (a) a *private indirect tax ruling applies only to the entity to 25 whom it was given; and 26 (b) so far as a private indirect tax ruling conflicts with an earlier 27 *public indirect tax ruling, the private indirect tax ruling 28 prevails; and 29 (c) so far as a public indirect tax ruling conflicts with an earlier 30 private indirect tax ruling, the public indirect tax ruling 31 prevails; and 32 (d) an alteration that a later indirect tax ruling makes to an earlier 33 indirect tax ruling is disregarded so far as the alteration 34 results from a change in the law that came into operation 35 after the earlier indirect tax ruling was given. 36 40 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 105-65 Restriction on refunds 1 (1) The Commissioner need not give you a refund to which this 2 section applies, or apply an amount under Division 3 or 3A of 3 Part IIB to which this section applies, if: 4 (a) you overpaid the amount, or the amount was not refunded to 5 you, because a *supply was treated as a *taxable supply to 6 any extent; and 7 (b) the supply is not a taxable supply to that extent (for example, 8 because it is *GST-free); and 9 (c) one of the following applies: 10 (i) the Commissioner is not satisfied that you have 11 reimbursed a corresponding amount to the recipient of 12 the supply; 13 (ii) the recipient is *registered or *required to be registered. 14 Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA 15 surpluses. 16 (2) This section applies to: 17 (a) so much of any *net amount or amount of *indirect tax as you 18 have overpaid; or 19 (b) so much of any net amount that is payable to you under 20 section 35-5 of the *GST Act as the Commissioner has not 21 paid to you or applied under Division 3 of Part IIB of this 22 Act. 23 Note: Division 3 of Part IIB deals with payments, credits and RBA 24 surpluses. 25 Subdivision 105-D--General interest charge and penalties 26 Table of sections 27 105-80 General interest charge 28 105-85 Amending Acts cannot impose penalties or general interest charge earlier 29 than 28 days after Royal Assent 30 105-80 General interest charge 31 (1) If any of an amount (the liability) to which this section applies 32 remains unpaid after the time by which it is due to be paid, you are 33 liable to pay the *general interest charge on the unpaid amount of 34 the liability for each day in the period that: 35 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 41 [Page Break] Part 1 Administrative provisions (a) started at the beginning of the day by which the liability was 1 due to be paid; and 2 (b) finishes at the end of the last day on which, at the end of the 3 day, any of the following remains unpaid: 4 (i) the liability; 5 (ii) general interest charge on any of the liability. 6 Note: The general interest charge is worked out under Division 1 of 7 Part IIA. 8 (2) This section applies to either of the following amounts that you are 9 liable to pay: 10 (a) a *net fuel amount; 11 (b) an amount of *indirect tax. 12 105-85 Amending Acts cannot impose penalties or general interest 13 charge earlier than 28 days after Royal Assent 14 (1) An Act that amends an *indirect tax law does not have the effect of 15 making you liable to: 16 (a) a penalty for an offence against an indirect tax law; or 17 (b) *general interest charge under section 105-80; 18 for any act or omission that happens before the 28th day (the 19 postponed day) after the day on which the amending Act receives 20 the Royal Assent. 21 (2) If the amending Act would (apart from this section) have the effect 22 of making you liable to such a penalty or charge because you 23 contravened a requirement to do something: 24 (a) within a specified period ending before the postponed day; or 25 (b) before a specified time happening before the postponed day; 26 the requirement has effect instead by reference to a period ending 27 at the start of the postponed day, or by reference to the start of the 28 postponed day, as the case requires. 29 (3) This section does not relieve you from liability to such a penalty or 30 charge to the extent to which the liability would have existed if the 31 amending Act had not been enacted. 32 Subdivision 105-E--Evidence 33 Table of sections 34 42 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 105-100 Production of assessment or declaration is conclusive evidence 1 105-105 Certificate of amount payable is prima facie evidence 2 105-110 Signed copies are evidence 3 105-100 Production of assessment or declaration is conclusive 4 evidence 5 The production of: 6 (a) a notice of assessment under this Part; or 7 (b) a declaration under: 8 (i) section 165-40 or subsection 165-45(3) of the *GST 9 Act; or 10 (ii) section 75-40 or subsection 75-45(3) of the Fuel Tax 11 Act 2006; 12 is conclusive evidence: 13 (c) that the assessment or declaration was properly made; and 14 (d) except in proceedings under Part IVC of this Act on a review 15 or appeal relating to the assessment or declaration--that the 16 amounts and particulars in the assessment or declaration are 17 correct. 18 105-105 Certificate of amount payable is prima facie evidence 19 The presentation of a certificate signed by the Commissioner or a 20 Deputy Commissioner certifying that, from the time specified in 21 the certificate, an amount was payable under an *indirect tax law 22 (whether to or by the Commissioner) is prima facie evidence: 23 (a) that the amount is payable from that time; and 24 (b) that the particulars stated in the certificate are correct. 25 105-110 Signed copies are evidence 26 (1) The production of a document signed by the Commissioner or a 27 Deputy Commissioner that appears to be a copy of, or extract from, 28 any document made or given by or to an entity for the purposes of 29 an *indirect tax law is evidence of the matters set out in the 30 document to the same extent as the original document would have 31 been evidence of those matters. 32 (2) To avoid doubt, subsection (1) applies to a copy or extract of a 33 document that was given by or to the Commissioner on a data 34 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 43 [Page Break] Part 1 Administrative provisions processing device or by way of electronic transmission, unless it is 1 shown that the document was not authorised. 2 Subdivision 105-F--Indirect tax refund schemes 3 Table of sections 4 105-120 Refund scheme--defence related international obligations 5 105-125 Refund scheme--international obligations 6 105-120 Refund scheme--defence related international obligations 7 (1) The Commissioner must, on behalf of the Commonwealth, pay you 8 an amount equal to the amount of *indirect tax borne by you in 9 respect of an acquisition (within the meaning of the *GST Act) if: 10 (a) you are in a class of entities determined by the *Defence 11 Minister; and 12 (b) the acquisition is covered by a determination of the Defence 13 Minister; and 14 (c) the acquisition is made: 15 (i) by or on behalf of a *visiting force that is; or 16 (ii) by a member (within the meaning of the Defence 17 (Visiting Forces) Act 1963) of the visiting force who is; 18 or 19 (iii) by any other entity that is; 20 covered by a determination of the Defence Minister; and 21 (d) at the time of the acquisition, it was intended for: 22 (i) the official use of the visiting force; or 23 (ii) the use of a member (within the meaning of the Defence 24 (Visiting Forces) Act 1963) of the visiting force; or 25 (iii) any other use; 26 and that use is covered by a determination of the Defence 27 Minister; and 28 (e) you claim the amount in the *approved form. 29 (2) The amount is payable: 30 (a) in accordance with the conditions and limitations; and 31 (b) within the period and manner; 32 determined by the *Defence Minister. 33 44 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (3) The *Defence Minister may only determine an entity under 1 subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if 2 the Commonwealth is under an international obligation to grant 3 *indirect tax concessions in relation to the kind of entity or the kind 4 of use. 5 (4) A determination under this section is a legislative instrument. 6 105-125 Refund scheme--international obligations 7 (1) The Commissioner must, on behalf of the Commonwealth, pay 8 you, or an entity in a class of entities determined by the 9 Commissioner, an amount equal to the amount of *indirect tax 10 borne by you in respect of an acquisition (within the meaning of 11 the *GST Act) made by you if: 12 (a) you are a kind of entity specified in the regulations; and 13 (b) the acquisition is of a kind specified in the regulations; and 14 (c) you or the entity claims the amount in the *approved form. 15 (2) The amount is payable: 16 (a) in accordance with the conditions and limitations; and 17 (b) within the period and manner; 18 set out in the regulations. 19 (3) The regulations may only specify a kind of entity for the purposes 20 of paragraph (1)(a) or a kind of acquisition for the purposes of 21 paragraph (1)(b) if the Commonwealth is under an international 22 obligation to grant *indirect tax concessions in relation to the kind 23 of entity or the kind of acquisition. 24 (4) A determination by the Commissioner under subsection (1) is not a 25 legislative instrument. 26 Subdivision 105-G--Other administrative provisions 27 Table of sections 28 105-140 Address for service 29 105-145 Commissioner must give things in writing 30 105-140 Address for service 31 (1) Your address for service for the purposes of an *indirect tax law is: 32 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 45 [Page Break] Part 1 Administrative provisions (a) if you are registered in the *Australian Business Register-- 1 the address shown in the Register as your address for service; 2 or 3 (b) if you are not registered in that Register--the address last 4 notified by you in a document under an indirect tax law; or 5 (c) if you have not notified an address in a document under an 6 indirect tax law--your Australian place of business or 7 residence last known to the Commissioner; or 8 (d) any other address that the Commissioner reasonably believes 9 to be your address for service. 10 Note: If you are a company, see also sections 444-10 and 444-15. 11 (2) If: 12 (a) under an *indirect tax law, you are: 13 (i) liable to pay an amount of *indirect tax; or 14 (ii) entitled to a credit; and 15 (b) you change your address for service; 16 you must notify the Commissioner in writing of the new address 17 within 28 days after the change. 18 (3) If: 19 (a) a notice or other document must be served on you: 20 (i) under an *indirect tax law; or 21 (ii) in proceedings for recovery of an amount under an 22 indirect tax law; and 23 (b) you have notified the Commissioner of an Australian address 24 for service; 25 the Commissioner may serve the notice or document by post to that 26 address. 27 (4) However, if: 28 (a) you must lodge or have lodged *GST returns electronically; 29 and 30 (b) you notify the Commissioner of an address for effecting 31 service by way of electronic transmission; 32 the Commissioner may serve a notice of assessment, or notice of 33 penalty or *general interest charge under an *indirect tax law, on 34 you by electronic transmission to that address. 35 46 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 105-145 Commissioner must give things in writing 1 (1) Any notice, approval, direction, authority or declaration that the 2 Commissioner may give, or must give, to you under an *indirect 3 tax law must be in writing. 4 (2) However, this does not prevent the Commissioner giving any of 5 those things to you by electronic transmission if a provision of an 6 *indirect tax law allows the Commissioner to do so. 7 Division 110--Goods and services tax 8 Table of Subdivisions 9 Guide to Division 110 10 110-F Review of GST decisions 11 Guide to Division 110 12 110-1 What this Division is about 13 This Division gives you the right to object against reviewable GST 14 decisions that relate to you. Section 110-50 sets out the reviewable 15 GST decisions. 16 Subdivision 110-F--Review of GST decisions 17 Table of sections 18 110-50 Reviewable GST decisions 19 110-50 Reviewable GST decisions 20 (1) You may object, in the manner set out in Part IVC, against a 21 decision you are dissatisfied with that is: 22 (a) a *reviewable GST decision relating to you; or 23 (b) a *reviewable GST transitional decision relating to you. 24 Note: You may object to a decision relating to you under section 105-5 or 25 105-25 involving an assessment of a net amount or indirect tax: see 26 Subdivision 105-B. 27 (2) Each of the following decisions is a reviewable GST decision: 28 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 47 [Page Break] Part 1 Administrative provisions 1 Reviewable GST decisions under GST Act Item Decision Provision of GST Act under which decision is made 1 refusing to register you subsection 25-5(1) 2 registering you subsection 25-5(2) deciding the date of effect of your *registration 3 section 25-10 refusing to cancel your *registration 4 subsection 25-55(1) cancelling your *registration 5 subsection 25-55(2) *registration 6 section 25-57 refusing to cancel your 7 deciding the date on which the cancellation of your section 25-60 *registration takes effect determining that the *tax periods that apply to you 8 subsection 27-15(1) are each individual month 9 deciding the date of effect of a determination subsection 27-15(2) 10 refusing to revoke your election under subsection 27-22(1) section 27-10 11 deciding the date of effect of a revocation subsection 27-22(3) 12 refusing to revoke a determination under subsection 27-25(1) section 27-15 13 deciding the date of effect of a revocation subsection 27-25(2) *tax 14 section 27-30 determining that a specified period is a period that applies to you 15 refusing a request for a determination section 27-37 16 revoking a determination under section 27-37 subsection 27-38(1) 17 deciding the date of a revocation subsection 27-38(2) 18 refusing to permit you to account on a cash basis subsection 29-45(1) 19 deciding the date of effect of your permission to subsection 29-45(2) account on a cash basis 20 revoking your permission to account on a cash subsection 29-50(3) basis 21 deciding the date of effect of the revocation of subsection 29-50(4) your permission to account on a cash basis 22 refusing an application for a decision that an event paragraph is a *fund-raising event 40-165(1)(c) 48 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Reviewable GST decisions under GST Act Item Decision Provision of GST Act under which decision is made 23 refusing an application for approval section 48-5 24 refusing an application for approval or revocation subsection 48-70(1) 25 revoking an approval under Division 48 subsection 48-70(2) 26 refusing an application for revocation subsection 48-75(1) revoking the approval of a *GST group 27 subsection 48-75(2) 28 deciding the date of effect of any approval, or any section 48-85 revocation of an approval, under Division 48 29 refusing an application for approval section 49-5 30 refusing an application for approval or revocation subsection 49-70(1) 31 revoking an approval under Division 49 subsection 49-70(2) 32 refusing an application for revocation subsection 49-75(1) *GST 33 subsection 49-75(2) revoking the approval of a religious group 34 deciding the date of effect of any approval, or any section 49-85 revocation of an approval, under Division 49 35 refusing an application for approval section 51-5 *GST 36 subsection 51-52(5) disallowing an election to consolidate returns relating to *GST joint ventures 37 refusing an application for approval or revocation subsection 51-70(1) 38 revoking an approval under Division 51 subsection 51-70(2) 39 refusing an application for revocation subsection 51-75(1) *GST 40 subsection 51-75(2) revoking the approval of a joint venture 41 deciding the date of effect of any approval, or any section 51-85 revocation of an approval, under Division 51 refusing an application for *registration 42 section 54-5 deciding the date of effect of *registration as a 43 section 54-10 *GST branch refusing to cancel the *registration of a *GST 44 subsection 54-75(1) branch cancelling the *registration of a *GST branch 45 subsection 54-75(2) 46 deciding the date of effect of the cancellation of section 54-80 the *registration of a *GST branch Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 49 [Page Break] Part 1 Administrative provisions Reviewable GST decisions under GST Act Item Decision Provision of GST Act under which decision is made cancelling the *registration of an Australian 47 subsection 57-25(1) resident agent determining that the *tax periods that apply to a 48 subsection 57-35(1) resident agent are each individual month 49 deciding the date of effect of a determination subsection 57-35(2) *registration *non-profit 50 subsection 63-35(1) cancelling the of a sub-entity 51 refusing to allow, or allowing, a further period paragraph within which to make an agreement that the 75-5(1A)(b) margin scheme is to apply 52 refusing a request to allow an annual paragraph apportionment election to take effect from the start 131-10(2)(b) of another *tax period 53 disallowing an annual apportionment election subsection 131-20(3) *registration *representative 54 subsection 147-10(1) cancelling the of a of an *incapacitated entity refusing a request to allow an annual *tax period 55 paragraph 151-10(2)(b) election to take effect from the start of another tax period 56 refusing a request to be allowed to make an annual subsection 151-20(3) *tax period election on a specified day disallowing an annual *tax period election 57 subsection 151-25(3) refusing a request to allow an election to pay *GST 58 paragraph 162-15(2)(b) by instalments to take effect from the start of another *tax period 59 refusing a request to be allowed to make an subsection 162-25(3) election on a specified day disallowing an election to pay *GST by 60 subsection 162-30(3) instalments 61 making a declaration to negate a GST benefit section 165-40 62 making a declaration to negate or reduce a GST subsection 165-45(3) disadvantage 50 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Reviewable GST decisions under GST Act Item Decision Provision of GST Act under which decision is made 63 deciding whether to grant a request for a subsection 165-45(5) declaration to negate or reduce a GST disadvantage (3) A decision under section 24B of the A New Tax System (Goods and 1 Services Tax Transition) Act 1999 refusing an application for a 2 determination under that section, or making a determination under 3 that section, is a reviewable GST transitional decision. 4 Division 111--Wine tax and luxury car tax 5 Table of Subdivisions 6 Guide to Division 111 7 111-C Review of wine tax decisions 8 111-D Effect on contracts from amendments to laws 9 Guide to Division 111 10 111-1 What this Division is about 11 This Division gives you the right to object against decisions that 12 relate to you disallowing the whole or part of a claim for a wine tax 13 credit. 14 It also explains how contracts to supply wine or a luxury car are 15 affected if a wine tax law or luxury car tax law changes. 16 Subdivision 111-C--Review of wine tax decisions 17 Table of sections 18 111-50 Reviewable wine tax decisions 19 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 51 [Page Break] Part 1 Administrative provisions 111-50 Reviewable wine tax decisions 1 (1) You may object, in the manner set out in Part IVC, against a 2 decision you are dissatisfied with that is a *reviewable wine tax 3 decision relating to you. 4 Note: You may object to a decision relating to you under section 105-5 or 5 105-25 involving an assessment of a net amount or indirect tax: see 6 Subdivision 105-B. 7 (2) A decision under section 17-45 of the *Wine Tax Act disallowing 8 the whole or part of a claim for a *wine tax credit is a reviewable 9 wine tax decision. 10 Subdivision 111-D--Effect on contracts from amendments to 11 laws 12 Table of sections 13 111-60 Alteration of contracts if cost of complying with agreement is affected by 14 later alteration to wine tax or luxury car tax laws 15 111-60 Alteration of contracts if cost of complying with agreement is 16 affected by later alteration to wine tax or luxury car tax 17 laws 18 (1) If, after a contract involving a *supply or a *wine taxable dealing 19 has been made, an alteration to the *wine tax law or the *luxury car 20 tax law happens and the alteration directly causes an increase or 21 decrease in the cost to a party to the agreement of complying with 22 the agreement, then the contract is altered as follows: 23 (a) if the cost is increased--by allowing the party to add the 24 increase to the contract price; 25 (b) if the cost is decreased--by allowing the other party to 26 deduct the decrease from the contract price. 27 (2) The contract is not altered if: 28 (a) the contract has express written provision to the contrary; or 29 (b) it is clear from the terms of the contract that the alteration of 30 the *wine tax law or the *luxury car tax law has been taken 31 into account in the agreed contract price. 32 52 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Division 112--Fuel tax 1 Table of Subdivisions 2 Guide to Division 112 3 112-E Review of fuel tax decisions 4 Guide to Division 112 5 112-1 What this Division is about 6 This Division gives you the right to object against reviewable fuel 7 tax decisions that relate to you. Section 112-50 sets out the 8 reviewable fuel tax decisions. 9 Subdivision 112-E--Review of fuel tax decisions 10 Table of sections 11 112-50 Reviewable fuel tax decisions 12 112-50 Reviewable fuel tax decisions 13 (1) You may object, in the manner set out in Part IVC, against a 14 decision you are dissatisfied with that is a *reviewable fuel tax 15 decision relating to you. 16 Note: You may object to a decision relating to you under section 105-5 or 17 105-25 involving an assessment of a net fuel amount: see 18 Subdivision 105-B. 19 (2) Each of the following decisions is a reviewable fuel tax decision: 20 21 Reviewable fuel tax decisions Item Decision Provision of the Fuel Tax Act 2006 under which decision is made making a declaration to negate a *fuel tax benefit 1 section 75-40 *fuel 2 subsection 75-45(3) making a declaration to negate or reduce a tax disadvantage Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 53 [Page Break] Part 1 Administrative provisions Reviewable fuel tax decisions Item Decision Provision of the Fuel Tax Act 2006 under which decision is made 3 deciding whether or not to grant a request to negate subsection 75-45(5) or reduce a *fuel tax disadvantage 42 Before Part 4-15 in Schedule 1 1 Insert: 2 Chapter 4--Generic collection and recovery 3 rules 4 43 Subsection 250-10(2) in Schedule 1 (after table item 35) 5 Insert: 6 36 net fuel amount 61-10 Fuel Tax Act 2006 44 Before Part 5-1 in Schedule 1 7 Insert: 8 Chapter 5--Administration 9 45 Before Division 353 in Schedule 1 10 Insert: 11 Division 352--Accountability of the Commissioner 12 Table of Subdivisions 13 Guide to Division 352 14 352-A Accountability of the Commissioner in respect of indirect tax 15 laws 16 54 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Guide to Division 352 1 352-1 What this Division is about 2 This Division requires the Commissioner to prepare an annual 3 report on the working of the indirect tax laws. 4 Subdivision 352-A--Accountability of the Commissioner in 5 respect of indirect tax laws 6 Table of sections 7 352-5 Commissioner must prepare annual report on indirect tax laws 8 352-5 Commissioner must prepare annual report on indirect tax 9 laws 10 (1) As soon as practicable after 30 June in each year, the 11 Commissioner must prepare and give to the Minister a report on 12 the working of the *indirect tax laws during the year ending on that 13 30 June. 14 (2) The report must include a report on any breaches or evasions of the 15 *indirect tax laws that the Commissioner knows about. 16 (3) The Minister must cause a copy of the report to be laid before each 17 House of the Parliament within 15 sitting days of that House after 18 the day on which the Minister receives the report. 19 46 Subsection 353-10(1) in Schedule 1 20 Repeal the subsection, substitute: 21 (1) The Commissioner may by notice in writing require you to do all 22 or any of the following: 23 (a) to give the Commissioner any information that the 24 Commissioner requires for the purpose of: 25 (i) the application of an *indirect tax law in relation to you 26 or any other entity; or 27 (ii) the administration or operation of this Schedule (other 28 than Division 340); 29 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 55 [Page Break] Part 1 Administrative provisions (b) to attend and give evidence before the Commissioner, or an 1 individual authorised by the Commissioner, for the purpose 2 of: 3 (i) the application of an indirect tax law in relation to you 4 or any other entity; or 5 (ii) the administration or operation of this Schedule (other 6 than Division 340); 7 (c) to produce to the Commissioner any documents in your 8 custody or under your control for the purpose of: 9 (i) the application of an indirect tax law in relation to you 10 or any other entity; or 11 (ii) the administration or operation of this Schedule. 12 Note: Failing to comply with a direction can be an offence against 13 section 8C. 14 47 Subsection 353-10(3) in Schedule 1 15 Omit "persons", substitute "entities". 16 48 At the end of Division 353 in Schedule 1 17 Add: 18 353-15 Access to premises for the purposes of the indirect tax laws 19 (1) For the purposes of an *indirect tax law, the Commissioner, or an 20 individual authorised by the Commissioner for the purposes of this 21 section: 22 (a) may at all reasonable times enter and remain on any land or 23 premises; and 24 (b) is entitled to full and free access at all reasonable times to 25 any documents, goods or other property; and 26 (c) may inspect, examine, make copies of, or take extracts from, 27 any documents; and 28 (d) may inspect, examine, count, measure, weigh, gauge, test or 29 analyse any goods or other property and, to that end, take 30 samples. 31 (2) An individual authorised by the Commissioner for the purposes of 32 this section is not entitled to enter or remain on any land or 33 premises if, after having been requested by the occupier to produce 34 proof of his or her authority, the individual does not produce an 35 56 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 authority signed by the Commissioner stating that the individual is 1 authorised to exercise powers under this section. 2 (3) You commit an offence if: 3 (a) you are the occupier of land or premises; and 4 (b) an individual enters, or proposes to enter, the land or 5 premises under this section; and 6 (c) the individual is the Commissioner or authorised by the 7 Commissioner for the purposes of this section; and 8 (d) you do not provide the individual with all reasonable 9 facilities and assistance for the effective exercise of powers 10 under this section. 11 Penalty: 30 penalty units. 12 Note 1: Chapter 2 of the Criminal Code sets out the general principles of 13 criminal responsibility. 14 Note 2: See section 4AA of the Crimes Act 1914 for the current value of a 15 penalty unit. 16 (4) Strict liability applies to paragraphs (3)(a) and (c). 17 Note: For strict liability, see section 6.1 of the Criminal Code. 18 49 At the end of Part 5-1 in Schedule 1 19 Add: 20 Division 355--Confidentiality 21 Table of Subdivisions 22 Guide to Division 355 23 355-A Protection of confidentiality of indirect tax information 24 Guide to Division 355 25 355-1 What this Division is about 26 This Division prohibits the disclosure of indirect tax information 27 by officials except in certain circumstances. 28 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 57 [Page Break] Part 1 Administrative provisions Subdivision 355-A--Protection of confidentiality of indirect tax 1 information 2 Table of sections 3 355-5 Protection of confidentiality of indirect tax information 4 355-5 Protection of confidentiality of indirect tax information 5 Object 6 (1) The object of this section is to protect the confidentiality of 7 taxpayers' personal tax affairs by restricting what you may do with 8 *indirect tax information and *indirect tax documents. 9 Offence 10 (2) You commit an offence if: 11 (a) you: 12 (i) make a record of information; or 13 (ii) disclose information to anyone else; and 14 (b) the information was disclosed to you, or obtained by you, in 15 the course of: 16 (i) your appointment or employment by the 17 Commonwealth; or 18 (ii) the performance of services by you for the 19 Commonwealth; or 20 (iii) the exercise of powers, or the performance of functions, 21 by you under a delegation by the Commissioner; and 22 (c) the information was disclosed to you, or obtained by you, 23 under an *indirect tax law; and 24 (d) the information relates to the affairs of an entity other than 25 you. 26 Penalty: Imprisonment for 2 years. 27 Note: Chapter 2 of the Criminal Code sets out the general principles of 28 criminal responsibility. 29 (3) Strict liability applies to paragraph (2)(c). 30 Note: For strict liability, see section 6.1 of the Criminal Code. 31 58 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (4) Subsection (2) does not apply if you make the record for, or you 1 disclose the information to, an entity who is not a Minister and: 2 (a) the making of the record or the disclosure is for the purposes 3 of: 4 (i) an *indirect tax law; or 5 (ii) complying with an obligation Australia has under an 6 agreement with another country; or 7 (b) the making of the record or the disclosure is in the course of: 8 (i) the performance of the duties of your appointment or 9 employment by the Commonwealth; or 10 (ii) the performance of services by you for the 11 Commonwealth; or 12 (iii) the exercise of powers, or performance of functions, by 13 you under a delegation by the Commissioner. 14 Note: A defendant bears an evidential burden in relation to the matters in 15 subsection (4): see subsection 13.3(3) of the Criminal Code. 16 (5) Subsection (2) does not apply if: 17 (a) you are: 18 (i) the Commissioner; or 19 (ii) a Deputy Commissioner; or 20 (iii) an individual authorised by the Commissioner or a 21 Deputy Commissioner to disclose the information; and 22 (b) an item in the following table covers your disclosure: 23 24 Disclosures Item The disclosure is to... and the disclosure... 1 any entity (other than a Minister) is for the purpose of the entity carrying out functions under a *taxation law. 2 the Administrative Appeals is in connection with proceedings under a *taxation law. Tribunal 3 the Australian Statistician is of information to be used for the purposes of the Census and Statistics Act 1905. 4 the Chief Executive Officer of is of information to be used for the the Commonwealth Services purpose of the administration of the Delivery Agency social security law (within the meaning of the Social Security Act 1991). Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 59 [Page Break] Part 1 Administrative provisions Disclosures Item The disclosure is to... and the disclosure... 5 the Chief Executive Officer of is for any purpose. Customs 6 the Secretary of the Department is of information to be used for the dealing with matters relating to purpose of the administration of that the social security law (within law. the meaning of the Social Security Act 1991) 7 an individual who holds an office both: of a State or Territory, being an (a) relates to alcoholic beverages; and office prescribed for the purposes (b) is for the purpose of the individual of this table item administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages. Note: A defendant bears an evidential burden in relation to the matters in 1 subsection (5): see subsection 13.3(3) of the Criminal Code. 2 Protection of confidentiality of indirect tax information and 3 documents from courts 4 (6) You are not to be required: 5 (a) to disclose *indirect tax information to a court; or 6 (b) to produce an *indirect tax document to a court; 7 unless it is necessary for the purposes of an *indirect tax law. 8 Division 356--General administration of tax laws 9 Table of Subdivisions 10 Guide to Division 356 11 356-A Indirect tax laws 12 60 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Guide to Division 356 1 356-1 What this Division is about 2 This Division gives the Commissioner the general administration 3 of the indirect tax laws. 4 Subdivision 356-A--Indirect tax laws 5 Table of sections 6 356-5 Commissioner has general administration of indirect tax laws 7 356-5 Commissioner has general administration of indirect tax laws 8 The Commissioner has the general administration of each *indirect 9 tax law. 10 50 At the end of section 357-55 in Schedule 1 11 Add: 12 ; (i) a *net fuel amount, or the administration, collection or 13 payment of a net fuel amount. 14 51 Before Division 388 in Schedule 1 15 Insert: 16 Division 382--Record-keeping 17 Table of Subdivisions 18 Guide to Division 382 19 382-A Keeping records of indirect tax transactions 20 Guide to Division 382 21 382-1 What this Division is about 22 You are required to keep records of indirect tax transactions in 23 accordance with this Division. 24 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 61 [Page Break] Part 1 Administrative provisions Subdivision 382-A--Keeping records of indirect tax 1 transactions 2 Table of sections 3 382-5 Keeping records of indirect tax transactions 4 382-5 Keeping records of indirect tax transactions 5 Records of transactions 6 (1) You must: 7 (a) keep records that record and explain all transactions and 8 other acts you engage in that are relevant to a *supply, 9 importation, acquisition, dealing, manufacture or entitlement 10 to which this subsection applies; and 11 (b) retain those records for at least 5 years after the completion 12 of the transactions or acts to which they relate. 13 (2) Subsection (1) applies to: 14 (a) a *taxable supply, *taxable importation, *creditable 15 acquisition or *creditable importation made by you; or 16 (b) a *supply made by you that is *GST-free or *input taxed; or 17 (c) a *wine taxable dealing on which you are liable for *wine tax; 18 or 19 (d) any other assessable dealing within the meaning of the *Wine 20 Tax Act made by you; or 21 (e) your entitlement to a *wine tax credit; or 22 (f) a *taxable supply of a luxury car, or a *taxable importation of 23 a luxury car, made by you; or 24 (g) your entitlement to a special credit under the A New Tax 25 System (Goods and Services Tax Transition) Act 1999 or the 26 A New Tax System (Wine Equalisation Tax and Luxury Car 27 Tax Transition) Act 1999; or 28 (h) if you are entitled to a *fuel tax credit for fuel that you 29 acquire, manufacture or import--the acquisition, 30 manufacture or importation; or 31 (i) if you are liable, as a recipient of a taxable supply, to pay the 32 *GST on a taxable supply because of section 15C of the A 33 New Tax System (Goods and Services Tax Transition) Act 34 1999--the taxable supply. 35 62 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (3) If you give the Commissioner a return that takes into account: 1 (a) an *input tax credit that is attributable to a *tax period under 2 subsection 29-10(4) of the *GST Act; or 3 (b) a *fuel tax credit that is attributable to a tax period or *fuel 4 tax return period under subsection 65-5(4) of the Fuel Tax 5 Act 2006; 6 you must: 7 (c) keep records that record and explain all transactions and 8 other acts you engage in that are relevant to the acquisition or 9 importation in question; and 10 (d) retain those records for at least 5 years after the return was 11 given to the Commissioner. 12 Records of elections, choices, estimates, determinations and 13 calculations 14 (4) If you make any election, choice, estimate, determination or 15 calculation under an *indirect tax law, you must: 16 (a) keep records containing particulars of: 17 (i) the election, choice, estimate, determination or 18 calculation; and 19 (ii) in the case of an estimate, determination or 20 calculation--the basis on which, and the method by 21 which, the estimate, determination or calculation was 22 made; and 23 (b) retain those records: 24 (i) if the indirect tax law specifies circumstances in which 25 the election, choice, estimate, determination or 26 calculation ceases to have effect--for at least 5 years 27 after the election, choice, estimate, determination or 28 calculation ceased to have effect; or 29 (ii) in any other case--for at least 5 years after the election, 30 choice, estimate, determination or calculation was 31 made. 32 (5) This section requires a record of an *arrangement entered into 33 under section 153-50 of the *GST Act to be kept and retained by 34 the party entering into the arrangement as principal. It does not 35 require such a record to be kept or retained by the party entering 36 into the arrangement as agent. 37 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 63 [Page Break] Part 1 Administrative provisions (6) This section requires records of a notice given under subsection 1 153-65(2) of the *GST Act to be kept and retained by both the 2 entity giving the notice and the entity receiving it. 3 (7) Without limiting subsection (4), if you choose to apply Division 63 4 (non-profit sub-entities) of the *GST Act, you must: 5 (a) keep records that record: 6 (i) your choice to apply that Division; and 7 (ii) each branch that is treated as a separate entity for the 8 purposes of the *GST law; and 9 (iii) each branch that has ceased to be treated as a separate 10 entity for the purposes of the GST law; and 11 (b) retain those records for at least 5 years after you revoke the 12 choice. 13 Requirements of records 14 (8) The records must be: 15 (a) in English, or readily accessible and easily convertible into 16 English; and 17 (b) such as to enable your liabilities and entitlements under an 18 *indirect tax law to be readily ascertained. 19 Offence 20 (9) An entity commits an offence if: 21 (a) the entity is required to keep or retain a record under this 22 section; and 23 (b) the entity does not keep or retain the record in accordance 24 with this section. 25 Penalty: 30 penalty units. 26 Note 1: Chapter 2 of the Criminal Code sets out the general principles of 27 criminal responsibility. 28 Note 2: See section 4AA of the Crimes Act 1914 for the current value of a 29 penalty unit. 30 Note 3: Section 288-25 imposes an administrative penalty if an entity does not 31 keep or retain records as required by this section. 32 (10) Subsection (9) is an offence of strict liability. 33 Note: For strict liability, see section 6.1 of the Criminal Code. 34 64 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Defence 1 (11) Subsection (9) does not apply if: 2 (a) the Commissioner notifies the entity that the entity does not 3 need to retain the record; or 4 (b) the entity is a company that has been finally dissolved. 5 Note: A defendant bears an evidential burden in relation to the matters in 6 subsection (10): see subsection 13.3(3) of the Criminal Code. 7 (12) For the purposes of section 288-25, this section does not require an 8 entity to retain a record if: 9 (a) the Commissioner notifies the entity that the entity does not 10 need to retain the record; or 11 (b) the entity is a company that has been finally dissolved. 12 Note: Section 288-25 imposes an administrative penalty if an entity does not 13 keep or retain records as required by this section. 14 52 Division 444 in Schedule 1 15 Repeal the Division, substitute: 16 Division 444--Obligations of entities on behalf of other 17 entities 18 Table of Subdivisions 19 Guide to Division 444 20 444-A Unincorporated associations and bodies and companies 21 444-B Partnerships 22 444-C Superannuation funds 23 444-D Incapacitated entities 24 444-E Indirect tax specific entities 25 Guide to Division 444 26 444-1 What this Division is about 27 This Division imposes onto other entities the liabilities of 28 unincorporated associations or bodies, companies, partnerships, 29 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 65 [Page Break] Part 1 Administrative provisions superannuation funds, incapacitated entities and various indirect 1 tax specific entities. 2 Subdivision 444-A--Unincorporated associations and bodies 3 and companies 4 Table of sections 5 444-5 Unincorporated associations and bodies 6 444-10 Public officers of companies 7 444-15 Liability of directors and officers of a company 8 444-5 Unincorporated associations and bodies 9 (1) Obligations that would be imposed under this Schedule or an 10 *indirect tax law on an unincorporated association or body of 11 entities are imposed on each member of the committee of 12 management of the association or body, but may be discharged by 13 any of those members. 14 (2) Any offence against this Schedule or an *indirect tax law that is 15 committed by the association or body is taken to have been 16 committed by each member of its committee of management. 17 (3) In a prosecution of an entity for an offence that the entity is taken 18 to have committed because of subsection (2), it is a defence if the 19 entity proves that the entity: 20 (a) did not aid, abet, counsel or procure the relevant act or 21 omission; and 22 (b) was not in any way knowingly concerned in, or party to, the 23 relevant act or omission (whether directly or indirectly and 24 whether by any act or omission of the entity). 25 Note 1: The defence in subsection (3) does not apply in relation to offences 26 under Part 2.4 of the Criminal Code. 27 Note 2: A defendant bears a legal burden in relation to the matters in 28 subsection (3): see section 13.4 of the Criminal Code. 29 444-10 Public officers of companies 30 (1) The individual who is the public officer of a company for the 31 purposes of the Income Tax Assessment Act 1936 is also the public 32 officer of the company for the purposes of an *indirect tax law. The 33 66 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 public officer's address for service under that Act is also the public 1 officer's address for service for the same purposes. 2 (2) The public officer is answerable for doing everything required to 3 be done by the company under an *indirect tax law, and in case of 4 default is liable to the same penalties. 5 (3) A proceeding under an *indirect tax law that is brought against the 6 public officer is taken to have been brought against the company, 7 and the company is liable jointly with the public officer for any 8 penalty imposed on the public officer. 9 (4) Everything done by the public officer that the public officer is 10 required to do in that capacity is taken to have been done by the 11 company. 12 (5) Service of a notice or other document on the public officer or at the 13 public officer's address for service is sufficient service on the 14 company for the purposes of an *indirect tax law. If at any time 15 there is no public officer, service on an individual who is acting or 16 appears to be acting in the business of the company is sufficient. 17 (6) This section does not, by implication, reduce any of the obligations 18 or liabilities of the company. 19 444-15 Liability of directors and officers of a company 20 (1) Any notice, process or proceeding that may be given to, served on 21 or taken against a company or its public officer under an *indirect 22 tax law may, if the Commissioner considers it appropriate, be 23 given to, served on, or taken against an entity (the representative) 24 who is: 25 (a) a director, secretary or other officer of the company; or 26 (b) an attorney or agent of the company. 27 (2) The representative has the same liability in respect of the notice, 28 process or proceeding as the company or public officer would have 29 had if it had been given to, served on or taken against the company 30 or public officer. 31 (3) This section does not, by implication, reduce any of the obligations 32 or liabilities of the company or public officer. 33 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 67 [Page Break] Part 1 Administrative provisions Subdivision 444-B--Partnerships 1 Table of sections 2 444-30 Partnerships 3 444-30 Partnerships 4 (1) Obligations that are imposed under this Schedule or an *indirect 5 tax law on a partnership are imposed on each partner, but may be 6 discharged by any of the partners. 7 (2) The partners are jointly and severally liable to pay any amount that 8 is payable under this Schedule or an *indirect tax law by the 9 partnership. 10 (3) Any offence against this Schedule or an *indirect tax law that is 11 committed by a partnership is taken to have been committed by 12 each of the partners. 13 (4) In a prosecution of an entity for an offence that the entity is taken 14 to have committed because of subsection (3), it is a defence if the 15 entity proves that the entity: 16 (a) did not aid, abet, counsel or procure the relevant act or 17 omission; and 18 (b) was not in any way knowingly concerned in, or party to, the 19 relevant act or omission (whether directly or indirectly and 20 whether by any act or omission of the entity). 21 Note 1: The defence in subsection (4) does not apply in relation to offences 22 under Part 2.4 of the Criminal Code. 23 Note 2: A defendant bears a legal burden in relation to the matters in 24 subsection (4): see section 13.4 of the Criminal Code. 25 Subdivision 444-C--Superannuation funds 26 Table of sections 27 444-50 Superannuation funds 28 444-50 Superannuation funds 29 If a superannuation fund does not have a trustee of the fund, this 30 Schedule applies to the fund as if: 31 68 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (a) the entity that manages the fund were the trustee of the fund; 1 or 2 (b) each of the entities that manage the fund were a trustee of the 3 fund. 4 Note: The trustee of a superannuation fund is taken to be an entity: see 5 subsection 960-100(2) of the Income Tax Assessment Act 1997. 6 Subdivision 444-D--Incapacitated entities 7 Table of sections 8 444-70 Representatives of incapacitated entities 9 444-70 Representatives of incapacitated entities 10 (1) If there are 2 or more *representatives of the same *incapacitated 11 entity, the representatives are jointly and severally liable to pay any 12 amount that is payable under an *indirect tax law by any of the 13 representatives in relation to that same incapacitated entity. 14 (2) If there are 2 or more *representatives of the same *incapacitated 15 entity, any offence against an *indirect tax law that is committed by 16 one of the representatives is taken to have been committed by each 17 of the representatives. 18 (3) In a prosecution of an entity for an offence that the entity is taken 19 to have committed because of subsection (2), it is a defence if the 20 entity proves that the entity: 21 (a) did not aid, abet, counsel or procure the relevant act or 22 omission; and 23 (b) was not in any way knowingly concerned in, or party to, the 24 relevant act or omission (whether directly or indirectly and 25 whether by any act or omission of the entity). 26 Note 1: The defence in subsection (3) does not apply in relation to offences 27 under Part 2.4 of the Criminal Code. 28 Note 2: A defendant bears a legal burden in relation to the matters in 29 subsection (3): see section 13.4 of the Criminal Code. 30 Subdivision 444-E--Indirect tax specific entities 31 Table of sections 32 444-80 GST joint ventures 33 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 69 [Page Break] Part 1 Administrative provisions 444-85 Non-profit sub-entities 1 444-90 GST groups 2 444-80 GST joint ventures 3 (1) The *participants in a *GST joint venture are jointly and severally 4 liable to pay any amount that is payable under an *indirect tax law 5 by the *joint venture operator for the joint venture, to the extent 6 that the amount relates to the joint venture. 7 (2) Any offence against an *indirect tax law that: 8 (a) is committed by the *joint venture operator for a *GST joint 9 venture; and 10 (b) relates to the joint venture; 11 is taken to have been committed by each of the *participants in the 12 joint venture. 13 (3) In a prosecution of an entity for an offence that the entity is taken 14 to have committed because of subsection (2), it is a defence if the 15 entity proves that the entity: 16 (a) did not aid, abet, counsel or procure the relevant act or 17 omission; and 18 (b) was not in any way knowingly concerned in, or party to, the 19 relevant act or omission (whether directly or indirectly and 20 whether by any act or omission of the entity). 21 Note 1: The defence in subsection (3) does not apply in relation to offences 22 under Part 2.4 of the Criminal Code. 23 Note 2: A defendant bears a legal burden in relation to the matters in 24 subsection (3): see section 13.4 of the Criminal Code. 25 444-85 Non-profit sub-entities 26 (1) Obligations that would be imposed under the *GST law or the *fuel 27 tax law on a *non-profit sub-entity are imposed on each entity who 28 is responsible, to entities or bodies outside the sub-entity, for the 29 management of the sub-entity, but may be discharged by any entity 30 who is so responsible. 31 (2) The entities who are so responsible in respect of the sub-entity are 32 jointly and severally liable to pay any amount that is payable under 33 the *GST law or the *fuel tax law by the sub-entity. 34 70 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (3) Any offence against the *GST law or the *fuel tax law that is 1 committed by the sub-entity is taken to have been committed by 2 each entity who is responsible, to entities or bodies outside the 3 sub-entity, for the management of the sub-entity. 4 (4) In a prosecution of an entity for an offence that the entity is taken 5 to have committed because of subsection (3), it is a defence if the 6 entity proves that the entity: 7 (a) did not aid, abet, counsel or procure the relevant act or 8 omission; and 9 (b) was not in any way knowingly concerned in, or party to, the 10 relevant act or omission (whether directly or indirectly and 11 whether by any act or omission of the entity). 12 Note 1: The defence in subsection (4) does not apply in relation to offences 13 under Part 2.4 of the Criminal Code. 14 Note 2: A defendant bears a legal burden in relation to the matters in 15 subsection (4): see section 13.4 of the Criminal Code. 16 444-90 GST groups 17 (1) The *members of a *GST group are jointly and severally liable to 18 pay any amount that is payable under an *indirect tax law by the 19 *representative member for the group. 20 (2) Subsection (1) does not apply to a *member of a *GST group if an 21 *Australian law has the effect of prohibiting the member from 22 entering into any *arrangement under which the member becomes 23 subject to the liability referred to in that subsection. 24 (3) However, a *member to which subsection (2) applies remains 25 liable for any amount payable under an *indirect tax law by the 26 *representative member for the group, to the extent that the liability 27 arises from an act or omission of the member to which 28 subsection (2) applies. 29 (4) Any offence against an *indirect tax law that is committed by the 30 *representative member for a *GST group is taken to have been 31 committed by each of the *members of the group. 32 (5) In a prosecution of an entity for an offence that the entity is taken 33 to have committed because of subsection (4), it is a defence if the 34 entity proves that the entity: 35 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 71 [Page Break] Part 1 Administrative provisions (a) did not aid, abet, counsel or procure the relevant act or 1 omission; and 2 (b) was not in any way knowingly concerned in, or party to, the 3 relevant act or omission (whether directly or indirectly and 4 whether by any act or omission of the entity). 5 Note 1: The defence in subsection (5) does not apply in relation to offences 6 under Part 2.4 of the Criminal Code. 7 Note 2: A defendant bears a legal burden in relation to the matters in 8 subsection (5): see section 13.4 of the Criminal Code. 9 53 Transitional--rulings about Part VI of the Taxation 10 Administration Act 1953 11 If: 12 (a) immediately before the commencement of this item, a ruling 13 (within the meaning of section 37 of the Taxation 14 Administration Act 1953) about a provision (the old law) of 15 Part VI of the Taxation Administration Act 1953 is in force; 16 and 17 (b) the provision is re-enacted or remade by this Schedule (with 18 or without modifications); 19 the ruling is, on the commencement of this item, taken also to be a 20 ruling about the provision as re-enacted or remade (the new law), but 21 only so far as the new law expresses the same ideas as the old law. 22 Note: Ideas in the Taxation Administration Act 1953 are not necessarily different just because 23 different forms of words are used: see section 15AC of the Acts Interpretation Act 1901. 24 54 Transitional--section 40 of the Taxation Administration 25 Act 1953 26 (1) This item applies if, immediately before the commencement of this 27 item, a person is liable, under section 40 of the Taxation Administration 28 Act 1953, to pay the general interest charge on an unpaid amount (the 29 liability) of any indirect tax. 30 (2) On the commencement of this item, that section ceases to apply to the 31 liability. 32 (3) From the commencement of this item, section 105-80 in Schedule 1 to 33 that Act applies to the liability as if: 34 (a) the liability remains unpaid at that time; and 35 72 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 (b) so much of the charge under section 40 of that Act as remains 1 unpaid at that time had been imposed under section 105-80 in 2 that Schedule and remains unpaid at that time. 3 55 Transitional--section 62 of the Taxation Administration 4 Act 1953 5 If: 6 (a) an application has been made for the review of a decision that 7 was: 8 (i) a reviewable GST decision; or 9 (ii) a reviewable wine tax decision; or 10 (iii) a reviewable indirect tax decision; or 11 (iv) a reviewable GST transitional decision; 12 (within the meaning of section 62 of the Taxation 13 Administration Act 1953 as in force immediately before the 14 commencement of this item); and 15 (b) the review has not been completed before the commencement 16 of this item; 17 the review may continue to be dealt with, on and after the 18 commencement of this item, as if it had been sought under Part 3-10 in 19 Schedule 1 to the Taxation Administration Act 1953 as amended by this 20 Part. 21 56 Transitional--section 70 of the Taxation Administration 22 Act 1953 23 If, immediately before the commencement of this item, you must keep 24 and retain a record under section 70 of the Taxation Administration Act 25 1953: 26 (a) despite the repeal of that section by this Schedule, that 27 section continues to apply to the record; and 28 (b) section 382-5 in Schedule 1 to that Act does not apply to the 29 record. 30 57 Application--sections 105-40, 110-50 and 111-50 in 31 Schedule 1 to the Taxation Administration Act 1953 32 (1) Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 33 applies to: 34 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 73 [Page Break] Part 1 Administrative provisions (a) a reviewable indirect tax decision (within the meaning of 1 section 62 of the Taxation Administration Act 1953 as in 2 force immediately before the commencement of this item) if 3 an application for the review of the decision had not been 4 made before the commencement of this item; or 5 (b) a reviewable indirect tax decision (within the meaning of 6 section 105-40 in that Schedule) made after the 7 commencement of this item. 8 (2) Sections 110-50 and 111-50 in Schedule 1 to the Taxation 9 Administration Act 1953 apply to a decision made before or after the 10 commencement of this item. 11 58 Transitional--instruments 12 (1) The following table has effect: 13 14 Instruments in force immediately before commencement Item If, immediately before the the instrument is, on the commencement of this subitem, the commencement of this subitem, following instrument, made for the taken to have been made for the purposes of the specified provision purposes of the following of the Taxation Administration Act provision of that Act... 1953, was in force... 1 an instrument approving a form for the subsection 105-10(1) in purposes of subsection 23(1) Schedule 1. 2 an instrument allowing a further paragraph 105-10(2)(b) in period for the purposes of paragraph Schedule 1. 23(2)(b) 3 a notice for the purposes of paragraph paragraph 105-50(a) in 35(a) Schedule 1. 4 a notice, other than a notice of paragraph 105-55(1)(b) in assessment, for the purposes of Schedule 1. paragraph 36(1)(f) 5 a determination covering an paragraph 105-120(1)(b) in acquisition for the purposes of Schedule 1. paragraph 62B(1)(a) 6 a determination covering a visiting paragraph 105-120(1)(c) in force, a member of a visiting force or Schedule 1. another person, for the purposes of paragraph 62B(1)(a) 74 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Administrative provisions Part 1 Instruments in force immediately before commencement Item If, immediately before the the instrument is, on the commencement of this subitem, the commencement of this subitem, following instrument, made for the taken to have been made for the purposes of the specified provision purposes of the following of the Taxation Administration Act provision of that Act... 1953, was in force... 7 a determination covering a use for the paragraph 105-120(1)(d) in purposes of paragraph 62B(1)(b) Schedule 1. 8 a determination of a class of persons paragraph 105-120(1)(a) in for the purposes of subsection 62B(1) Schedule 1. 9 an instrument approving a form for the paragraph 105-120(1)(e) in purposes of subsection 62B(3) Schedule 1. 10 a determination for the purposes of subsection 105-120(2) in subsection 62B(4) Schedule 1. 11 regulations specifying a kind of entity paragraph 105-125(1)(a) in for the purposes of subsection 62C(1) Schedule 1. 12 regulations specifying a kind of paragraph 105-125(1)(b) in acquisition for the purposes of Schedule 1. subsection 62C(1) 13 a determination of a class of persons subsection 105-125(1) in for the purposes of subsection 62C(1) Schedule 1. 14 an instrument approving a form for the paragraph 105-125(1)(c) in purposes of subsection 62C(3) Schedule 1. 15 regulations for the purposes of subsection 105-125(2) in subsection 62C(4) Schedule 1. 16 a direction for the purposes of subsection 353-10(1) in subsection 65(1) Schedule 1. 17 an authorisation for the purposes of paragraph 353-10(1)(b) in paragraph 65(1)(b) Schedule 1. 18 an authorisation for the purposes of section 353-15 in Schedule 1. section 66 19 an authorisation for the purposes of subparagraph 355-5(5)(a)(iii) in paragraph 68(3)(d) or (e) Schedule 1. 20 regulations prescribing an office for item 7 in the table in subsection the purposes of the definition of State 355-5(5) in Schedule 1. or Territory officer in subsection 68(6) Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 75 [Page Break] Part 1 Administrative provisions Instruments in force immediately before commencement Item If, immediately before the the instrument is, on the commencement of this subitem, the commencement of this subitem, following instrument, made for the taken to have been made for the purposes of the specified provision purposes of the following of the Taxation Administration Act provision of that Act... 1953, was in force... 21 a notice for the purposes of paragraph paragraphs 382-5(11)(a) and 70(3)(a) (12)(a) in Schedule 1. 22 an authorisation for the purposes of paragraph 353-10(1)(b) in paragraph 353-10(1)(b) in Schedule 1 Schedule 1. 23 regulations prescribing a scale of subsection 353-10(3) in expenses for the purposes of Schedule 1. subsection 353-10(3) in Schedule 1 1 (2) The following table has effect: 2 3 Actions before commencement Item If, before the was done for the the action is, on the commencement of purposes of the commencement of this this subitem, the following provision of subitem, taken to have following action... the Taxation been done for the Administration Act purposes of the 1953... following provision of that Act... 1 making an Division 2 of Part VI Subdivision 105-A in assessment Schedule 1. 2 requesting an subsection 23(1) subsection 105-10(1) in assessment Schedule 1. 3 notifying paragraph 36(1)(e) paragraph 105-55(1)(a) in Schedule 1. 4 76 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 Part 2 1 Part 2--Amendments conditional on the Tax Laws 2 Amendment (2005 Measures No. 4) Act 2005 3 Taxation Administration Act 1953 4 59 Subsection 111-50(2) in Schedule 1 5 Repeal the subsection, substitute: 6 (2) Each of the following decisions is a reviewable wine tax decision: 7 8 Reviewable wine tax decisions Item Decision Provision of Wine Tax Act under which decision is made 1 disallowing the whole or a part of your claim for section 17-45 a *wine tax credit 2 deciding the date of effect of your approval as a section 19-7 New Zealand participant 3 refusing to approve you as a New Zealand section 19-7 participant 4 revoking your approval as a New Zealand section 19-8 participant 5 deciding the date of effect of revocation of your section 19-8 approval as a New Zealand participant 60 Transitional--subsection 111-50(2) in Schedule 1 to the 9 Taxation Administration Act 1953 10 If: 11 (a) an application has been made for the review of a decision that 12 was a reviewable wine tax decision within the meaning of 13 subsection 111-50(2) in Schedule 1 to the Taxation 14 Administration Act 1953 as in force immediately before the 15 commencement of this item; and 16 (b) the review has not been completed before the commencement 17 of this item; 18 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 77 [Page Break] Part 2 Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 the review may continue to be dealt with, on and after the 1 commencement of this item, as if it had been sought under subsection 2 111-50(2) in Schedule 1 to the Taxation Administration Act 1953 as 3 amended by this Part. 4 Tax Laws Amendment (2005 Measures No. 4) Act 2005 5 61 Part 1 of Schedule 4 (heading) 6 Repeal the heading. 7 62 Part 2 of Schedule 4 8 Repeal the Part. 9 78 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 1 Part 3--Consequential amendments 2 Administrative Decisions (Judicial Review) Act 1977 3 63 Paragraph (e) of Schedule 1 4 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 5 A New Tax System (Commonwealth-State Financial 6 Arrangements) Act 1999 7 64 At the end of subsection 10(1) 8 Add: 9 Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in 10 Schedule 2, refers to section 39 of the Taxation Administration Act 11 1953. That section has been remade as section 105-65 in Schedule 1 12 to that Act. 13 A New Tax System (Goods and Services Tax) Act 1999 14 65 Section 2-30 (heading) 15 Repeal the heading, substitute: 16 2-30 Administration, collection and recovery provisions in the 17 Taxation Administration Act 1953 18 66 Section 2-30 19 Omit "Part VI of the Taxation Administration Act 1953 contains", 20 substitute "Parts 3-10 and 4-15 in Schedule 1 to the Taxation 21 Administration Act 1953 contain". 22 67 Subsection 25-5(1) (note) 23 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 24 Schedule 1 to". 25 68 Subsection 25-5(2) (note) 26 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 27 Schedule 1 to". 28 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 79 [Page Break] Part 3 Consequential amendments 69 Subsection 25-10(1) (note) 1 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 2 Schedule 1 to". 3 70 Subsection 25-55(1) (note) 4 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 5 Schedule 1 to". 6 71 Subsection 25-55(2) (note) 7 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 8 Schedule 1 to". 9 72 Subsection 25-57(1) (note) 10 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 11 Schedule 1 to". 12 73 Subsection 25-60(1) (note) 13 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 14 Schedule 1 to". 15 74 Subsection 27-15(1) (note) 16 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 17 Schedule 1 to". 18 75 Subsection 27-15(2) (note) 19 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 20 Schedule 1 to". 21 76 Subsection 27-22(1) (note) 22 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 23 Schedule 1 to". 24 77 Subsection 27-22(3) (note) 25 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 26 Schedule 1 to". 27 78 Subsection 27-25(1) (note) 28 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 29 Schedule 1 to". 30 80 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 79 Subsection 27-25(2) (note) 1 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 2 Schedule 1 to". 3 80 Subsection 27-30(1) (note) 4 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 5 Schedule 1 to". 6 81 Subsection 27-37(1) (note) 7 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 8 Schedule 1 to". 9 82 Subsection 27-38(1) (note) 10 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 11 Schedule 1 to". 12 83 Subsection 27-38(2) (note) 13 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 14 Schedule 1 to". 15 84 Subsection 29-45(1) (note) 16 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 17 Schedule 1 to". 18 85 Subsection 29-45(2) (note) 19 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 20 Schedule 1 to". 21 86 Subsection 29-50(3) (note) 22 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 23 Schedule 1 to". 24 87 Subsection 29-50(4) (note) 25 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 26 Schedule 1 to". 27 88 Section 33-1 (notes) 28 Repeal the notes, substitute: 29 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 81 [Page Break] Part 3 Consequential amendments Note 1: For the penalties for failing to comply with these obligations, see the 1 Taxation Administration Act 1953. 2 Note 2: For provisions about collection and recovery of GST, see 3 Subdivision 105-C, and Part 4-15, in Schedule 1 to the Taxation 4 Administration Act 1953. 5 Note 3: Payments of GST on importations of goods are dealt with separately 6 in section 33-15 of this Act. 7 89 Section 35-5 (note 1) 8 Omit "and section 39 of", substitute "of, and section 105-65 in 9 Schedule 1 to,". 10 90 Section 35-99 (note) 11 Omit "Section 39 of", substitute "Section 105-65 in Schedule 1 to". 12 91 Subsection 40-165(1) (note) 13 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 14 Schedule 1 to". 15 92 Section 48-5 (note) 16 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 17 Schedule 1 to". 18 93 Subsection 48-70(1) (note) 19 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 20 Schedule 1 to". 21 94 Subsection 48-70(2) (note) 22 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 23 Schedule 1 to". 24 95 Subsection 48-75(1) (note) 25 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 26 Schedule 1 to". 27 96 Subsection 48-75(2) (note) 28 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 29 Schedule 1 to". 30 97 Section 48-85 (note) 31 82 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 1 Schedule 1 to". 2 98 Section 49-5 (note) 3 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 4 Schedule 1 to". 5 99 Subsection 49-70(1) (note) 6 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 7 Schedule 1 to". 8 100 Subsection 49-70(2) (note) 9 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 10 Schedule 1 to". 11 101 Subsection 49-75(1) (note) 12 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 13 Schedule 1 to". 14 102 Subsection 49-75(2) (note) 15 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 16 Schedule 1 to". 17 103 Section 49-85 (note) 18 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 19 Schedule 1 to". 20 104 Section 51-5 (note) 21 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 22 Schedule 1 to". 23 105 Subsection 51-52(5) (note) 24 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 25 Schedule 1 to". 26 106 Section 51-60 (note 1) 27 Omit "and section 39 of", substitute "of, and section 105-65 in 28 Schedule 1 to,". 29 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 83 [Page Break] Part 3 Consequential amendments 107 Subsection 51-70(1) (note) 1 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 2 Schedule 1 to". 3 108 Subsection 51-70(2) (note) 4 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 5 Schedule 1 to". 6 109 Subsection 51-75(1) (note) 7 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 8 Schedule 1 to". 9 110 Subsection 51-75(2) (note) 10 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 11 Schedule 1 to". 12 111 Section 51-85 (note) 13 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 14 Schedule 1 to". 15 112 Section 54-5 (note) 16 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 17 Schedule 1 to". 18 113 Section 54-10 (note) 19 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 20 Schedule 1 to". 21 114 Section 54-65 (note 1) 22 Omit "and section 39 of", substitute "of, and section 105-65 in 23 Schedule 1 to,". 24 115 Subsection 54-75(1) (note) 25 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 26 Schedule 1 to". 27 116 Subsection 54-75(2) (note) 28 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 29 Schedule 1 to". 30 84 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 117 Section 54-80 (note) 1 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 2 Schedule 1 to". 3 118 Subsection 57-25(1) (note) 4 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 5 Schedule 1 to". 6 119 Subsection 57-35(1) (note) 7 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 8 Schedule 1 to". 9 120 Subsection 57-35(2) (note) 10 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 11 Schedule 1 to". 12 121 Subsection 63-35(1) (note) 13 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 14 Schedule 1 to". 15 122 Subsection 75-5(1A) (note) 16 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 17 Schedule 1 to". 18 123 Subsection 131-10(2) (note) 19 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 20 Schedule 1 to". 21 124 Subsection 131-20(3) (note) 22 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 23 Schedule 1 to". 24 125 Subsection 147-10(1) (note) 25 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 26 Schedule 1 to". 27 126 Subsection 151-10(2) (note) 28 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 29 Schedule 1 to". 30 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 85 [Page Break] Part 3 Consequential amendments 127 Subsection 151-20(3) (note) 1 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 2 Schedule 1 to". 3 128 Subsection 151-25(3) (note) 4 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 5 Schedule 1 to". 6 129 Subsection 162-15(2) (note) 7 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 8 Schedule 1 to". 9 130 Subsection 162-25(3) (note) 10 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 11 Schedule 1 to". 12 131 Subsection 162-30(3) (note) 13 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 14 Schedule 1 to". 15 132 Section 165-40 (note) 16 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 17 Schedule 1 to". 18 133 Subsection 165-45(3) (note) 19 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 20 Schedule 1 to". 21 134 Subsection 165-45(5) (note) 22 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 23 Schedule 1 to". 24 135 Subsection 184-5(1) (note) 25 Omit "Section 50 of", substitute "Section 444-30 in Schedule 1 to". 26 136 Subsection 184-5(2) (note) 27 Omit "Section 52 of", substitute "Section 444-5 in Schedule 1 to". 28 137 Section 195-1 (definition of reviewable GST decision) 29 86 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 1 Schedule 1 to". 2 A New Tax System (Goods and Services Tax Transition) Act 3 1999 4 138 Section 15IA 5 Omit "Subsection 36(1) of", substitute "Section 105-55 in Schedule 1 6 to". 7 Note: The heading to section 15IA is altered by omitting "section 36 of" and substituting 8 "section 105-55 in Schedule 1 to". 9 139 Subsection 24B(5) (note) 10 Omit "Division 7 of Part VI of", substitute "Subdivision 110-F in 11 Schedule 1 to". 12 A New Tax System (Luxury Car Tax) Act 1999 13 140 Section 2-25 (heading) 14 Repeal the heading, substitute: 15 2-25 Administration, collection and recovery provisions in the 16 Taxation Administration Act 1953 17 141 Section 2-25 18 Omit "Part VI of the Taxation Administration Act 1953 contains", 19 substitute "Parts 3-10 and 4-15 in Schedule 1 to the Taxation 20 Administration Act 1953 contain". 21 142 Subsection 13-20(1) (note 2) 22 Omit "Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 23 and Division 3 of Part VI of that Act", substitute "Subdivision 105-C, 24 and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953". 25 A New Tax System (Wine Equalisation Tax) Act 1999 26 143 Section 2-35 (heading) 27 Repeal the heading, substitute: 28 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 87 [Page Break] Part 3 Consequential amendments 2-33 Administration, collection and recovery provisions in the 1 Taxation Administration Act 1953 2 144 Section 2-35 3 Omit "Part VI of the Taxation Administration Act 1953 contains", 4 substitute "Parts 3-10 and 4-15 in Schedule 1 to the Taxation 5 Administration Act 1953 contain". 6 145 Section 17-25 (note) 7 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 8 146 Subsection 17-30(3) (note) 9 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 10 147 Subsection 17-35(3) (note) 11 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 12 148 Subsection 17-37(2) (note) 13 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 14 149 Section 17-45 (note) 15 Omit "Division 7 of Part VI of", substitute "Subdivision 111-C in 16 Schedule 1 to". 17 150 Subsection 19-25(4) (note) 18 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 19 151 Subsection 23-5(1) (note 2) 20 Omit "Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 21 and Division 3 of Part VI of that Act", substitute "Subdivision 105-C, 22 and Part 4-15, in Schedule 1 to the Taxation Administration Act 1953". 23 Crimes (Taxation Offences) Act 1980 24 152 Subsection 4(5) 25 Omit "Section 68 of", substitute "Section 355-5 in Schedule 1 to". 26 Freedom of Information Act 1982 27 88 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 153 Schedule 3 1 Omit "Taxation Administration Act 1953, section 68", substitute 2 "Taxation Administration Act 1953, section 355-5 in Schedule 1". 3 Income Tax Assessment Act 1936 4 154 Subsection 98A(2) (note) 5 Omit "and section 39 of", substitute "of, and section 105-65 in 6 Schedule 1 to,". 7 155 Paragraph 251L(6)(d) 8 Omit "Part VI of the Taxation Administration Act 1953", substitute 9 "subsection 995-1(1) of the Income Tax Assessment Act 1997". 10 Income Tax Assessment Act 1997 11 156 Paragraph 27-15(2)(a) 12 Omit "A New Tax System (Wine Equalisation Tax) Act 1999", substitute 13 "*Wine Tax Act". 14 157 Paragraph 27-15(2)(b) 15 Omit "A New Tax System (Luxury Car Tax) Act 1999", substitute 16 "*Luxury Car Tax Act". 17 158 Paragraph 27-15(2)(c) 18 Omit "A New Tax System (Luxury Car Tax) Act 1999", substitute 19 "Luxury Car Tax Act". 20 159 Subsection 995-1(1) (paragraph (b) of the definition of 21 BAS provisions) 22 Repeal the paragraph, substitute: 23 (b) the *indirect tax law; and 24 Taxation Administration Act 1953 25 160 Subsection 3C(9) (definition of this Act) 26 Omit "Part VI", substitute "Part 3-10, and Divisions 355 and 382, in 27 Schedule 1". 28 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 89 [Page Break] Part 3 Consequential amendments 161 Subsection 8AAB(5) (table item 17AA) 1 Repeal the item. 2 162 Subsection 8AAB(5) (after table item 17J) 3 Insert: 4 17K 105-80 in Taxation Administration Act 1953 Schedule 1 163 Paragraph 8J(2)(pa) 5 Repeal the paragraph, substitute: 6 (pa) paragraph 353-10(1)(c) in Schedule 1 to this Act; or 7 164 Subsection 14ZW(1AAA) 8 Omit "decision mentioned in item 1 of the table in subsection 62(3) of 9 this Act", substitute "reviewable indirect tax decision (within the 10 meaning of section 105-40 in Schedule 1)". 11 165 Subparagraph 284-145(1)(b)(ii) in Schedule 1 12 Omit "A New Tax System (Goods and Services Tax) Act 1999", 13 substitute "*GST Act or Division 75 of the Fuel Tax Act 2006". 14 Taxation (Interest on Overpayments and Early Payments) Act 15 1983 16 166 Subsection 3(1) (paragraph (q) of the definition of 17 relevant tax) 18 Omit "subsection 20(1) of the Taxation Administration Act 1953", 19 substitute "subsection 995-1(1) of the Income Tax Assessment Act 20 1997". 21 167 Subsection 3(1) (paragraph (r) of the definition of 22 relevant tax) 23 Omit "Division 4 of Part VI of", substitute "Subdivision 105-D in 24 Schedule 1 to". 25 Tax Laws Amendment (Retirement Villages) Act 2004 26 168 Paragraph 15(3)(b) of Schedule 1 27 90 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 [Page Break] Consequential amendments Part 3 Repeal the paragraph, substitute: 1 (b) section 105-55 in Schedule 1 to the Taxation Administration 2 Act 1953 (which is about the time limit on refunds and 3 credits). 4 169 Item 16 of Schedule 1 5 Omit "Section 36 of", substitute "Section 105-55 in Schedule 1 to". 6 Note: The heading to item 16 of Schedule 1 is altered by omitting "section 36 of" and 7 substituting "section 105-55 in Schedule 1 to". 8 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006 91 [Page Break] Part 4 Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 1 Part 4--Consequential amendments conditional on 2 the Tax Laws Amendment (2005 Measures 3 No. 4) Act 2005 4 A New Tax System (Wine Equalisation Tax) Act 1999 5 170 Subsection 19-7(4) (note) 6 Omit "Division 7 of Part VI of", substitute "Subdivision 111-C in 7 Schedule 1 to". 8 171 Subsection 19-7(6) (note) 9 Omit "Division 7 of Part VI of", substitute "Subdivision 111-C in 10 Schedule 1 to". 11 172 Subsection 19-8(1) (note) 12 Omit "Division 7 of Part VI of", substitute "Subdivision 111-C in 13 Schedule 1 to". 14 173 Subsection 19-8(2) (note) 15 Omit "Division 7 of Part VI of", substitute "Subdivision 111-C in 16 Schedule 1 to". 17 174 Subsection 19-25(5) 18 Omit "Part VI of", substitute "Part 3-10 in Schedule 1 to". 19 92 Fuel Tax (Consequential and Transitional Provisions) Bill 2006 No. , 2006