2004-2005-2006 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Fuel Tax Bill 2006 No. , 2006 (Treasury) A Bill for an Act about fuel tax and fuel tax credits, and for related purposes [Page Break] Chapter 1--Introduction 1 Part 1-1--Preliminary 1 Division 1--Preliminary 1 Subdivision 1-A--Preliminary 2 1-5 Short title ........................................................................................... 2 1-10 Commencement ................................................................................. 2 1-15 States and Territories are bound by the fuel tax law.......................... 2 Part 1-2--Using this Act 3 Division 2--Overview and purpose of the fuel tax law 3 Subdivision 2-A--Overview and purpose of the fuel tax law 3 2-1 Overview and purpose of the fuel tax law ......................................... 3 Division 3--Explanation of the use of defined terms 4 Subdivision 3-A--Explanation of the use of defined terms 4 3-1 When defined terms are identified..................................................... 4 3-5 When terms are not identified............................................................ 4 3-10 Identifying the defined term in a definition ....................................... 5 Division 4--Status of Guides and other non-operative material 6 Subdivision 4-A--Status of Guides and other non-operative material 6 4-1 Non-operative material ...................................................................... 6 4-5 Guides................................................................................................ 6 4-10 Other material .................................................................................... 7 Chapter 3--Fuel tax credits 8 Part 3-1--Basic rules 8 Division 40--Object of this Chapter 8 Subdivision 40-A--Object of this Chapter 8 40-5 Object of this Chapter........................................................................ 8 Division 41--Fuel tax credits for business taxpayers and non-profit bodies 9 Guide to Division 41 9 41-1 What this Division is about................................................................ 9 Subdivision 41-A--Entitlement rules for fuel tax credits 10 i Fuel Tax Bill 2006 No. , 2006 [Page Break] enterprise ......................................................................................... 10 41-10 Fuel tax credit for fuel to be sold or packaged................................. 11 Subdivision 41-B--Disentitlement rules for fuel tax credits 11 41-15 No fuel tax credit if another entity was previously entitled to a credit ............................................................................................. 11 41-20 No fuel tax credit for fuel to be used in light vehicles on a public road ....................................................................................... 12 41-25 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria .................................................. 12 41-30 No fuel tax credit for fuel to be used in aircraft............................... 13 Division 42--Fuel tax credit for non-business taxpayers 14 Guide to Division 42 14 42-1 What this Division is about.............................................................. 14 Subdivision 42-A--Fuel tax credit for non-business taxpayers 14 42-5 Fuel tax credit for fuel to be used in generating electricity for domestic use .................................................................................... 14 Division 43--Working out your fuel tax credit 15 Guide to Division 43 15 43-1 What this Division is about.............................................................. 15 Subdivision 43-A--Working out your fuel tax credit 15 43-5 Working out your fuel tax credit...................................................... 15 43-10 Reducing the amount of your fuel tax credit ................................... 17 Division 44--Increasing and decreasing fuel tax adjustments 19 Guide to Division 44 19 44-1 What this Division is about.............................................................. 19 Subdivision 44-A--Increasing and decreasing fuel tax adjustments 19 44-5 Increasing and decreasing fuel tax adjustments for change of circumstances................................................................................... 20 44-10 Increasing fuel tax adjustment for failure to use or make a taxable supply of fuel....................................................................... 20 Part 3-3--Special rules 22 Division 45--Greenhouse Challenge Plus Programme 22 Guide to Division 45 22 45-1 What this Division is about.............................................................. 22 Subdivision 45-A--Greenhouse Challenge Plus Programme 22 Fuel Tax Bill 2006 No. , 2006 ii [Page Break] Plus Programme............................................................................... 22 Division 46--Instalment taxpayers 24 Guide to Division 46 24 46-1 What this Division is about.............................................................. 24 Subdivision 46-A--Instalment taxpayers 24 46-5 Instalment taxpayers ........................................................................ 24 Chapter 4--Common rules 26 Part 4-1--Net fuel amounts 26 Division 60--Net fuel amounts 26 Guide to Division 60 26 60-1 What this Division is about.............................................................. 26 Subdivision 60-A--Net fuel amounts 26 60-5 Working out your net fuel amount................................................... 26 Division 61--Returns, refunds and payments 28 Guide to Division 61 28 61-1 What this Division is about.............................................................. 28 Subdivision 61-A--Returns, refunds and payments 28 61-5 Entitlement to a refund .................................................................... 28 61-10 Requirement to pay a net fuel amount ............................................. 29 61-15 When you must give the Commissioner your return ....................... 29 61-20 Fuel tax return periods ..................................................................... 30 Part 4-2--Attribution rules 31 Division 65--Attribution rules 31 Guide to Division 65 31 65-1 What this Division is about.............................................................. 31 Subdivision 65-A--Attribution rules 31 65-5 Attribution rules for fuel tax credits ................................................ 32 65-10 Attribution rules for fuel tax adjustments ........................................ 33 Part 4-3--Special rules about entities 34 Division 70--Special rules about entities 34 Guide to Division 70 34 70-1 What this Division is about.............................................................. 34 iii Fuel Tax Bill 2006 No. , 2006 [Page Break] organised 34 70-5 Application of fuel tax law to GST groups and joint ventures ........ 35 70-10 Entry and exit history rules.............................................................. 35 70-15 Consolidating joint venture returns.................................................. 36 70-20 Application of fuel tax law to religious practitioners ...................... 36 70-25 Application of fuel tax law to incapacitated entities........................ 36 70-30 Application of fuel tax law to GST branches, resident agents and non-profit sub-entities ............................................................... 36 Subdivision 70-B--Government entities 37 70-35 Application of fuel tax law to government entities.......................... 37 Part 4-4--Anti-avoidance 38 Division 75--Anti-avoidance 38 Guide to Division 75 38 75-1 What this Division is about.............................................................. 38 Subdivision 75-A--Application of this Division 38 75-5 When does this Division operate? ................................................... 39 75-10 When does an entity get a fuel tax benefit from a scheme? ............. 39 75-15 Matters to be considered in determining purpose or effect.............. 40 Subdivision 75-B--Commissioner may negate effects of schemes for fuel tax benefits 42 75-40 Commissioner may negate avoider's fuel tax benefits .................... 42 75-45 Commissioner may reduce an entity's net fuel amount to compensate ...................................................................................... 42 75-50 Refund payable in accordance with declaration .............................. 44 75-55 Commissioner may disregard scheme in making declarations ........ 44 75-60 One declaration may cover several tax periods or fuel tax return periods ................................................................................... 44 75-65 Commissioner must give copy of declaration to entity affected ............................................................................................ 44 Part 4-5--Miscellaneous 46 Division 95--Miscellaneous 46 Guide to Division 95 46 95-1 What this Division is about.............................................................. 46 Subdivision 95-A--Miscellaneous 46 95-5 Determination of blends that no longer constitute fuels .................. 46 95-10 Application of this law to the Commonwealth ................................ 47 95-100 Regulations ...................................................................................... 47 Fuel Tax Bill 2006 No. , 2006 iv [Page Break] Part 5-1--Rules for interpreting this Act 49 Division 105--Rules for interpreting this Act 49 Subdivision 105-A--Rules for interpreting this Act 49 105-1 What forms part of this Act ............................................................. 49 105-5 What does not form part of this Act ................................................ 50 105-10 Guides, and their role in interpreting this Act.................................. 50 Part 5-3--Dictionary 51 Division 110--Dictionary 51 Subdivision 110-A--Dictionary 51 110-5 Dictionary ........................................................................................ 51 v Fuel Tax Bill 2006 No. , 2006 [Page Break] 1 and for related purposes 2 The Parliament of Australia enacts: 3 Chapter 1--Introduction 4 Part 1-1--Preliminary 5 Division 1--Preliminary 6 Table of Subdivisions 7 _____________________________________ *To find definitions of asterisked terms, see the Dictionary, starting at section 110-5. Fuel Tax Bill 2006 No. , 2006 1 [Page Break] Part 1-1 Preliminary Division 1 Preliminary Section 1-5 1-A Preliminary 1 Subdivision 1-A--Preliminary 2 Table of Sections 3 1-5 Short title 4 1-10 Commencement 5 1-15 States and Territories are bound by the fuel tax law 6 1-5 Short title 7 This Act may be cited as the Fuel Tax Act 2006. 8 1-10 Commencement 9 This Act commences on 1 July 2006. 10 1-15 States and Territories are bound by the fuel tax law 11 The *fuel tax law binds the Crown in right of each of the States, of 12 the Australian Capital Territory and of the Northern Territory. 13 However, it does not make the Crown liable to be prosecuted for 14 an offence. 15 Note: For the application of this Act to the Commonwealth, see 16 section 95-10. 17 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 2 Fuel Tax Bill 2006 No. , 2006 [Page Break] Using this Act Part 1-2 Overview and purpose of the fuel tax law Division 2 Section 2-1 1 Part 1-2--Using this Act 2 Division 2--Overview and purpose of the fuel tax law 3 Table of Subdivisions 4 2-A Overview and purpose of the fuel tax law 5 Subdivision 2-A--Overview and purpose of the fuel tax law 6 Table of Sections 7 2-1 Overview and purpose of the fuel tax law 8 2-1 Overview and purpose of the fuel tax law 9 This Act provides a single system of fuel tax credits. Fuel tax 10 credits are paid to reduce or remove the incidence of fuel tax levied 11 on taxable fuels, ensuring that, generally, fuel tax is effectively 12 only applied to: 13 (a) fuel used in private vehicles and for certain other private 14 purposes; and 15 (b) fuel used on-road in light vehicles for business purposes. 16 Liability for fuel tax currently arises under the Excise Act 1901, the 17 Excise Tariff Act 1921, the Customs Act 1901 and the Customs 18 Tariff Act 1995. 19 It is intended that this Act be extended to apply to certain 20 compressed and liquefied gaseous fuels. 21 The administrative aspects of this Act (such as your rights, 22 obligations and payment arrangements) are aligned as closely as 23 possible to the administrative aspects of other indirect taxes 24 (primarily, the GST), and other taxes administered by the 25 Commissioner, to reduce your compliance costs. 26 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 3 [Page Break] Part 1-2 Using this Act Division 3 Explanation of the use of defined terms Section 3-1 1 Division 3--Explanation of the use of defined terms 2 Table of Subdivisions 3 3-A Explanation of the use of defined terms 4 Subdivision 3-A--Explanation of the use of defined terms 5 Table of Sections 6 3-1 When defined terms are identified 7 3-5 When terms are not identified 8 3-10 Identifying the defined term in a definition 9 3-1 When defined terms are identified 10 (1) Many of the terms used in the *fuel tax law are defined. 11 (2) Most defined terms in this Act are identified by an asterisk 12 appearing at the start of the term: as in "*enterprise". The footnote 13 that goes with the asterisk contains a signpost to the Dictionary 14 definitions at section 110-5. 15 3-5 When terms are not identified 16 (1) Once a defined term has been identified by an asterisk, later 17 occurrences of the term in the same subsection are not usually 18 asterisked. 19 (2) Terms are not asterisked in the non-operative material contained in 20 this Act. 21 Note: The non-operative material is described in Division 4. 22 (3) The following basic terms used throughout the Act are not 23 identified with an asterisk. 24 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 4 Fuel Tax Bill 2006 No. , 2006 [Page Break] Using this Act Part 1-2 Explanation of the use of defined terms Division 3 Section 3-10 1 Common definitions that are not asterisked Item This term: 1 Australia 2 Commissioner 3 entity 4 fuel tax 5 fuel tax credit 6 taxable fuel 7 you 3-10 Identifying the defined term in a definition 2 Within a definition, the defined term is identified by bold italics. 3 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 5 [Page Break] Part 1-2 Using this Act Division 4 Status of Guides and other non-operative material Section 4-1 1 Division 4--Status of Guides and other non-operative 2 material 3 Table of Subdivisions 4 4-A Status of Guides and other non-operative material 5 Subdivision 4-A--Status of Guides and other non-operative 6 material 7 Table of Sections 8 4-1 Non-operative material 9 4-5 Guides 10 4-10 Other material 11 4-1 Non-operative material 12 In addition to the operative provisions themselves, this Act 13 contains other material to help you identify accurately and quickly 14 the provisions that are relevant to you and to help you understand 15 them. 16 This other material falls into 2 main categories. 17 4-5 Guides 18 The first is the "Guides". A *Guide consists of sections under a 19 heading indicating that what follows is a Guide to a particular 20 Subdivision, Division etc. 21 *Guides form part of this Act but are kept separate from the 22 operative provisions. In interpreting an operative provision, a 23 Guide may only be considered for limited purposes. These are set 24 out in section 105-10. 25 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 6 Fuel Tax Bill 2006 No. , 2006 [Page Break] Using this Act Part 1-2 Status of Guides and other non-operative material Division 4 Section 4-10 4-10 Other material 1 The other category consists of material such as notes and 2 examples. These also form part of the Act. Generally, they are 3 distinguished by type size from the operative provisions, but are 4 not kept separate from them. 5 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 7 [Page Break] Part 3-1 Basic rules Division 40 Object of this Chapter Section 40-5 1 Chapter 3--Fuel tax credits 2 Part 3-1--Basic rules 3 Division 40--Object of this Chapter 4 Table of Subdivisions 5 40-A Object of this Chapter 6 Subdivision 40-A--Object of this Chapter 7 Table of Sections 8 40-5 Object of this Chapter 9 40-5 Object of this Chapter 10 (1) The object of this Chapter is to provide a single system of fuel tax 11 credits to ensure that, generally, fuel tax is effectively only applied 12 to: 13 (a) fuel used in private vehicles and for certain other private 14 purposes; and 15 (b) fuel used on-road in light vehicles for business purposes. 16 (2) To do this, a fuel tax credit is provided to reduce or remove the 17 incidence of fuel tax applied to: 18 (a) fuel used in *carrying on your *enterprise (other than fuel 19 used on-road in light vehicles); and 20 (b) fuel used for domestic heating and domestic electricity 21 generation; and 22 (c) fuel packaged for use other than in an internal combustion 23 engine. 24 Note: However, other provisions of this Act might affect your entitlement to 25 a fuel tax credit. 26 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 8 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Fuel tax credits for business taxpayers and non-profit bodies Division 41 Section 41-1 1 Division 41--Fuel tax credits for business taxpayers and 2 non-profit bodies 3 Table of Subdivisions 4 Guide to Division 41 5 41-A Entitlement rules for fuel tax credits 6 41-B Disentitlement rules for fuel tax credits 7 Guide to Division 41 8 41-1 What this Division is about 9 Fuel tax credits are provided under Subdivision 41-A to business 10 taxpayers who are registered, or required to be registered, for GST 11 (and to some non-profit bodies) in 2 situations. 12 The first situation is where you acquire, manufacture or import fuel 13 to use in carrying on your enterprise (whether the fuel is used as 14 fuel or otherwise). The second situation is where you acquire, 15 manufacture or import fuel to make a taxable supply to a private 16 user for domestic heating or to package the fuel for the purpose of 17 making a taxable supply of it for use other than in an internal 18 combustion engine. 19 However, fuel tax credits are denied under Subdivision 41-B if: 20 (a) another person is already entitled to a fuel tax 21 credit in respect of the fuel; or 22 (b) the fuel is for use on-road in light vehicles; or 23 (c) the fuel is for use in vehicles that do not meet 24 certain environmental criteria; or 25 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 9 [Page Break] Part 3-1 Basic rules Division 41 Fuel tax credits for business taxpayers and non-profit bodies Section 41-5 (d) the fuel is for use in aircraft. 1 Subdivision 41-A--Entitlement rules for fuel tax credits 2 Table of Sections 3 41-5 Fuel tax credit for fuel to be used in carrying on your enterprise 4 41-10 Fuel tax credit for fuel to be sold or packaged 5 41-5 Fuel tax credit for fuel to be used in carrying on your 6 enterprise 7 (1) You are entitled to a fuel tax credit for taxable fuel that you acquire 8 or manufacture in, or import into, Australia to the extent that you 9 do so for use in *carrying on your *enterprise. 10 Note 1: Other provisions can affect your entitlement to the credit. (For 11 example, see Subdivisions 41-B and 45-A of this Act and Part 3 of 12 Schedule 3 to the Fuel Tax (Consequential and Transitional 13 Provisions) Act 2006.) 14 Note 2: Fuel is taken to have been used if it is blended as specified in a 15 determination made under section 95-5. 16 Registration for GST 17 (2) However, you are only entitled to the fuel tax credit if, at the time 18 you acquire, manufacture or import the fuel, you are *registered for 19 GST, or *required to be registered for GST. 20 (3) Subsection (2) does not apply if, at the time you acquire, 21 manufacture or import the fuel: 22 (a) you are a non-profit body; and 23 (b) you acquire, manufacture or import the fuel for use in a 24 vehicle (or vessel) that: 25 (i) provides emergency services; and 26 (ii) is clearly identifiable as such. 27 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 10 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Fuel tax credits for business taxpayers and non-profit bodies Division 41 Section 41-10 41-10 Fuel tax credit for fuel to be sold or packaged 1 (1) You are entitled to a fuel tax credit for taxable fuel that you acquire 2 or manufacture in, or import into, Australia to the extent that: 3 (a) you do so to make a *taxable supply of the fuel to an entity; 4 and 5 (b) the fuel is kerosene, heating oil or any other fuel prescribed 6 by the regulations; and 7 (c) you have a reasonable belief that the entity: 8 (i) will not use the fuel in *carrying on an *enterprise; but 9 (ii) will use the fuel for domestic heating. 10 (2) You are entitled to a fuel tax credit for taxable fuel that you acquire 11 or manufacture in, or import into, Australia to the extent that: 12 (a) you do so to package the fuel, in accordance with the 13 regulations, for the purpose of making a *taxable supply of 14 the fuel for use other than in an internal combustion engine; 15 and 16 (b) the fuel is kerosene, mineral turpentine, white spirit or any 17 other fuel prescribed by the regulations. 18 Subdivision 41-B--Disentitlement rules for fuel tax credits 19 Table of Sections 20 41-15 No fuel tax credit if another entity was previously entitled to a credit 21 41-20 No fuel tax credit for fuel to be used in light vehicles on a public road 22 41-25 No fuel tax credit for fuel to be used in motor vehicles that do not meet 23 environmental criteria 24 41-30 No fuel tax credit for fuel to be used in aircraft 25 41-15 No fuel tax credit if another entity was previously entitled to a 26 credit 27 (1) You are not entitled to a fuel tax credit for taxable fuel if it is 28 reasonable to conclude that another entity has previously been 29 entitled to a fuel tax credit, or a *decreasing fuel tax adjustment, for 30 the fuel. 31 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 11 [Page Break] Part 3-1 Basic rules Division 41 Fuel tax credits for business taxpayers and non-profit bodies Section 41-20 (2) However, subsection (1) does not apply if it is also reasonable to 1 conclude that another entity had, in respect of the credit, an 2 *increasing fuel tax adjustment of the *amount of the credit. 3 41-20 No fuel tax credit for fuel to be used in light vehicles on a 4 public road 5 You are not entitled to a fuel tax credit for taxable fuel to the extent 6 that you acquire, manufacture or import the fuel for use in a 7 vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on 8 a public road. 9 Note: If you acquire a vehicle of 4.5 tonnes before 1 July 2006, you might 10 be entitled to the credit under Part 4 of Schedule 3 to the Fuel Tax 11 (Consequential and Transitional Provisions) Act 2006. 12 41-25 No fuel tax credit for fuel to be used in motor vehicles that do 13 not meet environmental criteria 14 (1) You are not entitled to a fuel tax credit for taxable fuel to the extent 15 that you acquire, manufacture or import the fuel for use in a *motor 16 vehicle, unless the vehicle meets one of the following criteria: 17 (a) it is manufactured on or after 1 January 1996; 18 (b) it is registered in an audited maintenance program that is 19 accredited by the *Transport Secretary; 20 (c) it meets Rule 147A of the Australian Vehicle Standards 21 Rules 1999; 22 (d) it complies with a maintenance schedule that is endorsed by 23 the Transport Secretary. 24 (2) Subsection (1) does not apply to a *motor vehicle: 25 (a) that is used: 26 (i) in carrying on a *primary production business; and 27 (ii) primarily on an agricultural property; or 28 (b) that is not powered by a diesel engine; or 29 (c) that is not used on a public road. 30 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 12 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Fuel tax credits for business taxpayers and non-profit bodies Division 41 Section 41-30 41-30 No fuel tax credit for fuel to be used in aircraft 1 You are not entitled to a fuel tax credit for taxable fuel that you 2 acquire, manufacture or import for use as fuel in aircraft if the fuel 3 was entered for home consumption for that use (within the 4 meaning of the Excise Act 1901 or the Customs Act 1901, as the 5 case requires). 6 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 13 [Page Break] Part 3-1 Basic rules Division 42 Fuel tax credit for non-business taxpayers Section 42-1 1 Division 42--Fuel tax credit for non-business taxpayers 2 Table of Subdivisions 3 Guide to Division 42 4 42-A Fuel tax credit for non-business taxpayers 5 Guide to Division 42 6 42-1 What this Division is about 7 Fuel tax credits are provided under this Division to non-business 8 taxpayers. Currently, a credit is only provided for fuel to be used 9 by you for generating electricity for domestic use. 10 Subdivision 42-A--Fuel tax credit for non-business taxpayers 11 Table of Sections 12 42-5 Fuel tax credit for fuel to be used in generating electricity for domestic use 13 42-5 Fuel tax credit for fuel to be used in generating electricity for 14 domestic use 15 You are entitled to a fuel tax credit for taxable fuel that you acquire 16 or manufacture in, or import into, Australia to the extent that you 17 do so for use by you in generating electricity for domestic use. 18 Note: If you are carrying on an enterprise, you might be entitled to a credit 19 under section 41-5. 20 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 14 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Working out your fuel tax credit Division 43 Section 43-1 1 Division 43--Working out your fuel tax credit 2 Table of Subdivisions 3 Guide to Division 43 4 43-A Working out your fuel tax credit 5 Guide to Division 43 6 43-1 What this Division is about 7 The amount of your credit for taxable fuel is the amount of fuel tax 8 that was payable on the fuel, reduced to take account of certain 9 grants and subsidies that were payable in respect of the fuel (as the 10 grants or subsidies reduced the amount of fuel tax that effectively 11 applied to the fuel). 12 In some cases, the credit is reduced so that some of the fuel tax can 13 be retained to fund cleaner fuel grants and as a road user charge. 14 Subdivision 43-A--Working out your fuel tax credit 15 Table of Sections 16 43-5 Working out your fuel tax credit 17 43-10 Reducing the amount of your fuel tax credit 18 43-5 Working out your fuel tax credit 19 (1) The *amount of your fuel tax credit for taxable fuel is the amount 20 of *effective fuel tax that is payable on the fuel. 21 Note: The amount of the credit might be reduced under section 43-10. 22 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 15 [Page Break] Part 3-1 Basic rules Division 43 Working out your fuel tax credit Section 43-5 Amount of effective fuel tax 1 (2) The *amount of effective fuel tax that is payable on the fuel is the 2 amount (but not below nil) worked out using the following 3 formula: 4 Fuel tax amount - Grant or subsidy amount 5 where: 6 fuel tax amount means the *amount of fuel tax that was or would 7 be payable on the fuel: 8 (a) if you are *registered for GST, or *required to be registered 9 for GST--at the rate in force at the beginning of the *tax 10 period to which the credit is attributable; and 11 (b) if you are not registered for GST, nor required to be 12 registered for GST--at the rate in force on the day on which 13 the Commissioner receives your return relating to the fuel. 14 Note: Division 65 sets out which tax period a credit is attributable to. 15 grant or subsidy amount means the *amount of any grant or 16 subsidy that was or would be payable in respect of the fuel by the 17 Commonwealth: 18 (a) if you are *registered for GST, or *required to be registered 19 for GST--at the rate in force at the beginning of the *tax 20 period to which the credit is attributable; and 21 (b) if you are not registered for GST, nor required to be 22 registered for GST--at the rate in force on the day on which 23 the Commissioner receives your return relating to the fuel. 24 Note 1: Division 65 sets out which tax period a credit is attributable to. 25 Note 2: Subsection (4) affects how this formula applies to some blends of 26 petrol or diesel. 27 Exclusions from grant or subsidy amount 28 (3) In applying subsection (2), the following grants are disregarded: 29 (a) a grant under the Biofuels Capital Grants Program; 30 (b) a grant for on-road alternative fuel under the Energy Grants 31 (Credits) Scheme Act 2003; 32 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 16 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Working out your fuel tax credit Division 43 Section 43-10 (c) a grant for petrol or diesel under the Energy Grants (Cleaner 1 Fuels) Scheme Act 2004; 2 (d) a benefit under the Product Stewardship (Oil) Act 2000. 3 Amount of effective fuel tax for blends of petrol and diesel 4 (4) The effective fuel tax for taxable fuel that: 5 (a) is a blend of more than one kind of fuel; and 6 (b) meets a fuel standard, under the Fuel Quality Standards Act 7 2000, for petrol or diesel; 8 is worked out under subsection (2) as if the fuel were entirely that 9 kind of petrol or diesel (as the case requires). 10 43-10 Reducing the amount of your fuel tax credit 11 Cleaner fuel grants 12 (1) The *amount of your fuel tax credit for taxable fuel is reduced to 13 the extent, determined by the Minister, that fuel tax is imposed on 14 the fuel to fund a cleaner fuel grant. 15 (2) For the purposes of subsection (1), the Minister must determine, by 16 legislative instrument, the *amount of the fuel tax imposed that will 17 fund a cleaner fuel grant. 18 Road user charge 19 (3) To the extent that you acquire, manufacture or import taxable fuel 20 to use, in a vehicle, for travelling on a public road, the *amount of 21 your fuel tax credit for the fuel is reduced by the amount of the 22 road user charge, determined by the *Transport Minister. 23 Note: Only certain motor vehicles whose gross vehicle mass is more than 24 4.5 tonnes are entitled to any credit (see sections 41-20 and 41-25). 25 (4) However, the *amount is not reduced under subsection (3) if the 26 vehicle's travel on a public road is incidental to the vehicle's main 27 use. 28 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 17 [Page Break] Part 3-1 Basic rules Division 43 Working out your fuel tax credit Section 43-10 (5) For the purposes of subsection (3), the *Transport Minister must 1 determine, by legislative instrument, the *amount of the road user 2 charge. 3 Working out the amount of the reduction 4 (6) The *amount by which a fuel tax credit for taxable fuel is reduced 5 under subsection (1) or (3) is worked out by reference to the rate of 6 fuel tax or road user charge in force: 7 (a) if you are *registered for GST, or *required to be registered 8 for GST--at the beginning of the *tax period to which the 9 credit is attributable; and 10 (b) if you are not registered for GST, nor required to be 11 registered for GST--on the day on which the Commissioner 12 receives your return relating to the fuel. 13 Note: Division 65 sets out which tax period a credit is attributable to. 14 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 18 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Increasing and decreasing fuel tax adjustments Division 44 Section 44-1 1 Division 44--Increasing and decreasing fuel tax 2 adjustments 3 Table of Subdivisions 4 Guide to Division 44 5 44-A Increasing and decreasing fuel tax adjustments 6 Guide to Division 44 7 44-1 What this Division is about 8 Your entitlement to a fuel tax credit for taxable fuel is worked out 9 on the basis of what the fuel is intended for when you acquire, 10 manufacture or import the fuel. 11 If you use or supply the fuel differently, or you do not use or 12 supply the fuel at all, you have an increasing or decreasing fuel tax 13 adjustment. 14 Fuel tax adjustments are included in working out your net fuel 15 amount under Division 60. (Your net fuel amount determines how 16 much you owe the Commissioner or the Commissioner owes you.) 17 Note: There is also a decreasing fuel tax adjustment under Division 45 18 (Greenhouse Challenge Plus Programme). 19 Subdivision 44-A--Increasing and decreasing fuel tax 20 adjustments 21 Table of Sections 22 44-5 Increasing and decreasing fuel tax adjustments for change of circumstances 23 44-10 Increasing fuel tax adjustment for failure to use or make a taxable supply of 24 fuel 25 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 19 [Page Break] Part 3-1 Basic rules Division 44 Increasing and decreasing fuel tax adjustments Section 44-5 44-5 Increasing and decreasing fuel tax adjustments for change of 1 circumstances 2 (1) You have a *fuel tax adjustment if you use fuel, or make a *taxable 3 supply of fuel, in circumstances where, if you had originally 4 acquired, manufactured or imported the fuel to use or make a 5 taxable supply in those circumstances, the *amount of the fuel tax 6 credit to which you would have been entitled would have been 7 different from the amount to which you are or were entitled. 8 (2) The *amount of the adjustment is the difference between the 2 9 amounts. 10 Note: Division 65 sets out which tax period or fuel tax return period the fuel 11 tax adjustment is attributable to. 12 Decreasing fuel tax adjustments 13 (3) The *fuel tax adjustment is a decreasing fuel tax adjustment if the 14 *amount to which you would have been entitled is greater than the 15 amount to which you are or were entitled. 16 Increasing fuel tax adjustments 17 (4) The *fuel tax adjustment is an increasing fuel tax adjustment if the 18 *amount to which you are or were entitled is greater than the 19 amount to which you would have been entitled. 20 Example: You acquire taxable fuel to use in a harvester in carrying on your 21 farming enterprise, so you are paid a fuel tax credit for the fuel. Later 22 on, you use the fuel to transport wheat in a vehicle of more than 4.5 23 tonnes travelling on a public road. As your fuel tax credit would have 24 been reduced by the amount of the road user charge, you have an 25 increasing fuel tax adjustment of the difference between the 2 26 amounts. 27 44-10 Increasing fuel tax adjustment for failure to use or make a 28 taxable supply of fuel 29 You have an increasing fuel tax adjustment if: 30 (a) you are or were entitled to a fuel tax credit for taxable fuel; 31 and 32 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 20 Fuel Tax Bill 2006 No. , 2006 [Page Break] Basic rules Part 3-1 Increasing and decreasing fuel tax adjustments Division 44 Section 44-10 (b) you have no reasonable prospect of using, or making a 1 *taxable supply of, the fuel. 2 The *amount of the adjustment is the amount of the credit that you 3 are or were entitled to. 4 Example: You acquire taxable fuel to use in a harvester in carrying on your 5 farming enterprise, so you are paid a fuel tax credit for the fuel. Later 6 on, the fuel is stolen. You have an increasing fuel tax adjustment of 7 the amount of the credit. 8 Note: Division 65 sets out which tax period or fuel tax return period the fuel 9 tax adjustment is attributable to. 10 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 21 [Page Break] Part 3-3 Special rules Division 45 Greenhouse Challenge Plus Programme Section 45-1 1 Part 3-3--Special rules 2 Division 45--Greenhouse Challenge Plus Programme 3 Table of Subdivisions 4 Guide to Division 45 5 45-A Greenhouse Challenge Plus Programme 6 Guide to Division 45 7 45-1 What this Division is about 8 Generally, you cannot include more than $3 million in fuel tax 9 credits in your net fuel amounts in a financial year unless you are a 10 member of the Greenhouse Challenge Plus Programme. 11 If you are denied a credit under this Division and you later become 12 a member of the programme, you have a decreasing fuel tax 13 adjustment of the amount of the credit that you were denied. 14 Subdivision 45-A--Greenhouse Challenge Plus Programme 15 Table of Sections 16 45-5 Certain entities to be members of Greenhouse Challenge Plus Programme 17 45-5 Certain entities to be members of Greenhouse Challenge Plus 18 Programme 19 (1) You must not take into account, in your *net fuel amounts for *tax 20 periods ending in a *financial year, a total of more than $3 million 21 of fuel tax credits arising under section 41-5 unless the 22 *Environment Secretary has determined that you are a member of 23 one of the following programmes: 24 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 22 Fuel Tax Bill 2006 No. , 2006 [Page Break] Special rules Part 3-3 Greenhouse Challenge Plus Programme Division 45 Section 45-5 (a) the *Greenhouse Challenge Plus Programme; 1 (b) another programme determined, by legislative instrument, by 2 the *Environment Minister for the purposes of this section. 3 Note: If an entity has GST branches, all of the entity's and the entity's 4 branches' fuel tax credits are to be taken into account in applying the 5 $3 million threshold. 6 (2) You have a decreasing fuel tax adjustment if: 7 (a) you were not entitled in a *financial year to take into account 8 the whole or a part of a fuel tax credit under subsection (1); 9 and 10 (b) you become a member of a programme mentioned in 11 subsection (1) within 4 years after the end of the financial 12 year. 13 *amount of the adjustment is the amount of the credit that you The 14 were not entitled to take into account. 15 Note: Division 65 sets out which tax period the fuel tax adjustment is 16 attributable to. 17 Definition 18 (3) The Greenhouse Challenge Plus Programme means the 19 Greenhouse Challenge Plus Programme as set out in the 20 Greenhouse Challenge Plus Programme Framework 2005, as 21 amended from time to time. 22 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 23 [Page Break] Part 3-3 Special rules Division 46 Instalment taxpayers Section 46-1 1 Division 46--Instalment taxpayers 2 Table of Subdivisions 3 Guide to Division 46 4 46-A Instalment taxpayers 5 Guide to Division 46 6 46-1 What this Division is about 7 If you are a GST instalment taxpayer, you work out and claim your 8 fuel tax credits for GST instalment quarters, instead of the annual 9 tax period you use for the GST. However, you can choose not to 10 give a return for the first 3 GST instalment quarters in a financial 11 year (but if you have an increasing fuel tax adjustment, you must 12 give a return for the last quarter in the year). 13 Subdivision 46-A--Instalment taxpayers 14 Table of Sections 15 46-5 Instalment taxpayers 16 46-5 Instalment taxpayers 17 (1) If you are a *GST instalment payer, you must treat each *GST 18 instalment quarter as if it were a *tax period. 19 GST instalment quarters to be treated as tax periods 20 (2) For the purposes of working out under subsection 65-5(1) which 21 *GST instalment quarter a fuel tax credit is attributable to, you 22 must treat each GST instalment quarter as if, in the *GST Act, the 23 quarter were a *tax period. 24 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 24 Fuel Tax Bill 2006 No. , 2006 [Page Break] Special rules Part 3-3 Instalment taxpayers Division 46 Section 46-5 Choice to give a return for first 3 quarters 1 (3) You may choose whether to give the Commissioner a return for 2 any of the first 3 *GST instalment quarters in a *financial year. If 3 you do so, you must give the Commissioner your return on or 4 before the day on which you are, or would be, required to pay your 5 *GST instalment to the Commissioner for the quarter (disregarding 6 section 162-80 of the *GST Act). 7 Note: Section 162-80 of the GST Act allows certain entities to pay only 2 8 GST instalments for a financial year. 9 (4) If you choose not to give a return for any of those quarters, then 10 any fuel tax credit or *fuel tax adjustment that is attributable to that 11 quarter: 12 (a) ceases to be attributable to that quarter; and 13 (b) becomes attributable to the first quarter for which you give 14 the Commissioner a return. 15 Note: See subsection 65-5(4) if your return for a quarter does not include a 16 fuel tax credit that is attributable, under this subsection, to the quarter. 17 Requirement to give a return for final quarter 18 (5) If you have an *increasing fuel tax adjustment that is (or, under 19 subsection (4), would be) attributable to the last *GST instalment 20 quarter in the *financial year, you must give the Commissioner a 21 return for that quarter on or before the day on which you are, or 22 would be, required to pay your *GST instalment to the 23 Commissioner for the quarter (disregarding section 162-80 of the 24 *GST Act). 25 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 25 [Page Break] Part 4-1 Net fuel amounts Division 60 Net fuel amounts Section 60-1 1 Chapter 4--Common rules 2 Part 4-1--Net fuel amounts 3 Division 60--Net fuel amounts 4 Table of Subdivisions 5 Guide to Division 60 6 60-A Net fuel amounts 7 Guide to Division 60 8 60-1 What this Division is about 9 Your net fuel amount reflects how much you or the Commissioner 10 must pay. A positive net fuel amount reflects how much you must 11 pay the Commissioner. A negative net fuel amount reflects how 12 much the Commissioner must pay you. 13 You work out your net fuel amount for each tax period (or fuel tax 14 return period if you are not registered, nor required to be registered, 15 for GST). 16 Subdivision 60-A--Net fuel amounts 17 Table of Sections 18 60-5 Working out your net fuel amount 19 60-5 Working out your net fuel amount 20 (1) Your net fuel amount for a *tax period or a *fuel tax return period 21 is worked out using the following formula: 22 Total - Total fuel + Total increasing - Total decreasing 23 fuel tax tax credits fuel tax adjustments fuel tax adjustments _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 26 Fuel Tax Bill 2006 No. , 2006 [Page Break] Net fuel amounts Part 4-1 Net fuel amounts Division 60 Section 60-5 where: 1 total decreasing fuel tax adjustments is the sum of all *decreasing 2 fuel tax adjustments that are attributable to the period. 3 Note: Division 65 sets out which tax periods or fuel tax return periods fuel 4 tax adjustments are attributable to. 5 total fuel tax is nil. 6 Note: Fuel tax is currently assessed under the Excise Act 1901, the Excise 7 Tariff Act 1921, the Customs Act 1901 and the Customs Tariff Act 8 1995. It is intended that gaseous fuels will begin to be assessed under 9 this Act in 2011. 10 total fuel tax credits is the sum of all fuel tax credits to which you 11 are entitled that are attributable to the period. 12 Note 1: Division 45 (Greenhouse Challenge Plus Programme) might affect 13 your entitlement to a credit. 14 Note 2: Division 65 sets out which tax periods or fuel tax return periods fuel 15 tax credits are attributable to. 16 total increasing fuel tax adjustments is the sum of all *increasing 17 fuel tax adjustments that are attributable to the period. 18 Note: Division 65 sets out which tax periods or fuel tax return periods fuel 19 tax adjustments are attributable to. 20 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 27 [Page Break] Part 4-1 Net fuel amounts Division 61 Returns, refunds and payments Section 61-1 1 Division 61--Returns, refunds and payments 2 Table of Subdivisions 3 Guide to Division 61 4 61-A Returns, refunds and payments 5 Guide to Division 61 6 61-1 What this Division is about 7 You must give the Commissioner a return for each tax period (or 8 fuel tax return period if you are not registered, nor required to be 9 registered, for GST) by a specified time. 10 If your return includes a positive net fuel amount, you must pay the 11 Commissioner that amount. If your return includes a negative net 12 fuel amount, the Commissioner must pay you that amount. 13 Subdivision 61-A--Returns, refunds and payments 14 Table of Sections 15 61-5 Entitlement to a refund 16 61-10 Requirement to pay a net fuel amount 17 61-15 When you must give the Commissioner your return 18 61-20 Fuel tax return periods 19 61-5 Entitlement to a refund 20 (1) If your *net fuel amount for a *tax period or *fuel tax return period 21 is less than zero, the Commissioner must, on behalf of the 22 Commonwealth, pay that *amount (expressed as a positive amount) 23 to you. 24 Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 25 for the rules about how the Commissioner must pay you. Division 3 of 26 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 28 Fuel Tax Bill 2006 No. , 2006 [Page Break] Net fuel amounts Part 4-1 Returns, refunds and payments Division 61 Section 61-10 Part IIB of that Act allows the Commissioner to apply the amount 1 owing as a credit against tax debts that you owe to the 2 Commonwealth. 3 Note 2: Interest is payable under the Taxation (Interest on Overpayments and 4 Early Payments) Act 1983 if the Commissioner is late in paying the 5 amount. 6 (2) Your entitlement to be paid an *amount under subsection (1) arises 7 when you give the Commissioner a return. 8 61-10 Requirement to pay a net fuel amount 9 If your *net fuel amount for a *tax period or *fuel tax return period 10 is greater than zero, you must pay that *amount to the 11 Commissioner by the day on which you are required under 12 section 46-5 or 61-15 to give the Commissioner your return. 13 61-15 When you must give the Commissioner your return 14 (1) If you are *registered for GST, or *required to be registered for 15 GST, you must give the Commissioner your return for a *tax 16 period on or before the day on which you are required to give the 17 Commissioner your *GST return for the tax period. 18 Note 1: For the penalties for failing to comply with these obligations, see the 19 Taxation Administration Act 1953. 20 Note 2: If you lodge your GST return electronically, you must also 21 electronically notify the Commissioner of your net fuel amount (see 22 section 388-80 in Schedule 1 to the Taxation Administration Act 23 1953). 24 Note 3: Instalment taxpayers may give their returns on a different day (see 25 section 46-5). 26 (2) If you are neither *registered for GST, nor *required to be 27 registered for GST, you must give the Commissioner your return 28 for a *fuel tax return period by the 21st day after the end of the fuel 29 tax return period. 30 (3) You must give the Commissioner your return for a *tax period or a 31 *fuel tax return period in the *approved form. 32 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 29 [Page Break] Part 4-1 Net fuel amounts Division 61 Returns, refunds and payments Section 61-20 61-20 Fuel tax return periods 1 (1) If you are neither *registered for GST, nor *required to be 2 registered for GST, your fuel tax return period is the period 3 specified in the return. 4 (2) However, you must end a *fuel tax return period within 90 days, or 5 any longer period allowed by the Commissioner, after you become 6 aware of an *increasing fuel tax adjustment under Division 44. If 7 you do not do so, your fuel tax return period ends at the end of the 8 90 days, or the longer period allowed by the Commissioner. 9 Note: You must give your return to the Commissioner by the 21st day after 10 the end of the fuel tax return period (see section 61-15). 11 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 30 Fuel Tax Bill 2006 No. , 2006 [Page Break] Attribution rules Part 4-2 Attribution rules Division 65 Section 65-1 1 Part 4-2--Attribution rules 2 Division 65--Attribution rules 3 Table of Subdivisions 4 Guide to Division 65 5 65-A Attribution rules 6 Guide to Division 65 7 65-1 What this Division is about 8 Fuel tax credits and fuel tax adjustments are attributed to tax 9 periods (or fuel tax return periods). 10 Generally, if you are a business taxpayer, your fuel tax credit for 11 taxable fuel is attributed to the same period as your input tax credit 12 for the fuel (to reduce compliance costs). If you are a non-business 13 taxpayer, your fuel tax credit for taxable fuel is attributed to the 14 fuel tax return period in which you acquire, manufacture or import 15 the fuel. 16 Fuel tax adjustments are attributed to the tax period (or fuel tax 17 return period) in which you become aware of the adjustment. 18 Subdivision 65-A--Attribution rules 19 Table of Sections 20 65-5 Attribution rules for fuel tax credits 21 65-10 Attribution rules for fuel tax adjustments 22 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 31 [Page Break] Part 4-2 Attribution rules Division 65 Attribution rules Section 65-5 65-5 Attribution rules for fuel tax credits 1 Attribution rules for fuel you acquire or import 2 (1) If you are *registered for GST, or *required to be registered for 3 GST, your fuel tax credit for taxable fuel that you acquire or 4 import is attributable to: 5 (a) the same *tax period that your *input tax credit for the fuel is 6 attributable to under the *GST Act; or 7 (b) the same tax period that an input tax credit would have been 8 attributable to under that Act if the fuel had been a 9 *creditable acquisition or a *creditable importation. 10 (2) If you are neither *registered for GST, nor *required to be 11 registered for GST, your fuel tax credit for taxable fuel that you 12 acquire or import is attributable to the *fuel tax return period in 13 which you acquire or import the fuel. 14 Attribution rule for fuel you manufacture 15 (3) Your fuel tax credit for taxable fuel that you manufacture is 16 attributable to the *tax period or *fuel tax return period in which the 17 fuel was entered for home consumption (within the meaning of the 18 Excise Act 1901). 19 Later attribution rule for fuel tax credits 20 (4) If your return for a *tax period or *fuel tax return period states a 21 *net fuel amount that does not take into account a fuel tax credit 22 that is attributable to the period mentioned in subsection (1), (2) or 23 (3), then the credit: 24 (a) ceases to be attributable to that period; and 25 (b) becomes attributable to the first period for which you give 26 the Commissioner a return that does take it into account. 27 Note: For another attribution rule for fuel tax credits, see subsection 46-5(4) 28 (GST instalment taxpayers). 29 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 32 Fuel Tax Bill 2006 No. , 2006 [Page Break] Attribution rules Part 4-2 Attribution rules Division 65 Section 65-10 65-10 Attribution rules for fuel tax adjustments 1 (1) A *fuel tax adjustment under Division 44 is attributable to the *tax 2 period or *fuel tax return period in which you become aware of the 3 adjustment. 4 Note: For attribution rules for other fuel tax adjustments, see subsection 5 46-5(4) of this Act (GST instalment taxpayers) and item 9 of 6 Schedule 3 to the Fuel Tax (Consequential and Transitional 7 Provisions) Act 2006. 8 (2) A *fuel tax adjustment under Division 45 is attributable to the *tax 9 period in which you became a member of a programme mentioned 10 in subsection 45-5(1). 11 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 33 [Page Break] Part 4-3 Special rules about entities Division 70 Special rules about entities Section 70-1 1 Part 4-3--Special rules about entities 2 Division 70--Special rules about entities 3 Table of Subdivisions 4 Guide to Division 70 5 70-A Special rules about entities and how they are organised 6 70-B Government entities 7 Guide to Division 70 8 70-1 What this Division is about 9 This Act applies to GST groups, joint ventures, religious 10 practitioners, incapacitated entities, branches, resident agents and 11 non-profit sub-entities in a similar way to the way in which the 12 GST Act applies to those entities. 13 Government entities that are registered for GST are treated as if 14 they are carrying on an enterprise. 15 Subdivision 70-A--Special rules about entities and how they 16 are organised 17 Table of Sections 18 70-5 Application of fuel tax law to GST groups and joint ventures 19 70-10 Entry and exit history rules 20 70-15 Consolidating joint venture returns 21 70-20 Application of fuel tax law to religious practitioners 22 70-25 Application of fuel tax law to incapacitated entities 23 70-30 Application of fuel tax law to GST branches, resident agents and non-profit 24 sub-entities 25 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 34 Fuel Tax Bill 2006 No. , 2006 [Page Break] Special rules about entities Part 4-3 Special rules about entities Division 70 Section 70-5 70-5 Application of fuel tax law to GST groups and joint ventures 1 (1) The entities in column 1 of the table are treated as a single entity 2 for the purposes of the *fuel tax law. 3 (2) The entity in column 2 of the table has all the rights, powers and 4 obligations of the single entity under the *fuel tax law (instead of 5 each entity in column 1 having those rights, powers and 6 obligations). 7 8 Application of fuel tax law to GST groups and joint ventures Item Column 1 Column 2 These entities are treated as a This entity has all the rights, single entity for the purposes of powers and obligations of the the fuel tax law single entity under the fuel tax law The members of a *GST group 1 The representative member of the group The *participants in a *GST joint The *joint venture operator of the 2 venture (to the extent that any joint venture relevant fuel is acquired, manufactured or imported in the course of activities for which the joint venture was entered into) Note: Sections 444-80 and 444-90 in Schedule 1 to the Taxation 9 Administration Act 1953 affect the operation of this section. 10 70-10 Entry and exit history rules 11 Entry history rule 12 (1) For the purposes of the *fuel tax law, from the time when a 13 particular entity starts to be treated as part of a single entity under 14 section 70-5, everything that happened (including because of any 15 previous application of this section) before that time, in relation to 16 any fuel in the hands of the particular entity at that time, is taken to 17 have happened as if the fuel had been in the hands of the single 18 entity. 19 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 35 [Page Break] Part 4-3 Special rules about entities Division 70 Special rules about entities Section 70-15 Example: The single entity is taken to have acquired the fuel for the purposes for 1 which the particular entity acquired the fuel. 2 Exit history rule 3 (2) For the purposes of the *fuel tax law, from the time when a 4 particular entity ceases to be treated as part of a single entity under 5 section 70-5, everything that happened (including because of any 6 previous application of this section) before that time, in relation to 7 any fuel in the hands of the particular entity immediately after that 8 time, is taken to have happened as if the fuel had been in the hands 9 of the particular entity. 10 Example: The particular entity is taken to have acquired the fuel for the 11 purposes for which the single entity acquired the fuel. 12 70-15 Consolidating joint venture returns 13 If, under section 51-52 of the *GST Act, an election is in force to 14 consolidate a *joint venture operator's *GST returns relating to its 15 *GST joint ventures, the operator must consolidate its returns under 16 this Act relating to the joint ventures. 17 70-20 Application of fuel tax law to religious practitioners 18 The *fuel tax law applies to *religious practitioners and religious 19 institutions in the same way as the *GST Act applies to them under 20 Division 50 of that Act. 21 70-25 Application of fuel tax law to incapacitated entities 22 The *fuel tax law applies to an *incapacitated entity and its 23 representative (within the meaning of the *GST Act) in the same 24 way as that Act applies to them under Division 147 of that Act. 25 70-30 Application of fuel tax law to GST branches, resident agents 26 and non-profit sub-entities 27 While an entity meets the condition in column 1 of the table, the 28 *fuel tax law applies to: 29 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 36 Fuel Tax Bill 2006 No. , 2006 [Page Break] Special rules about entities Part 4-3 Special rules about entities Division 70 Section 70-35 (a) the entity; and 1 (b) its fuel tax credits, *net fuel amount and *fuel tax 2 adjustments; 3 in a corresponding way to the way in which the *GST law applies, 4 because of the Division of the *GST Act mentioned in column 2, 5 to: 6 (c) the entity; and 7 (d) its *input tax credits, *net amount and *adjustments. 8 9 Application of fuel tax law to GST branches, resident agents and non-profit sub-entities Item Column 1 Column 2 While this condition is met ... the fuel tax law applies in a corresponding way to the way in which the GST law applies to the entity because of this Division of the GST Act ... The entity has a *GST branch 1 Division 54 *resident 2 Division 57 The entity has a agent 3 The entity has a non-profit Division 63 sub-entity Subdivision 70-B--Government entities 10 Table of Sections 11 70-35 Application of fuel tax law to government entities 12 70-35 Application of fuel tax law to government entities 13 A *government entity that is *registered for GST is treated, while 14 its registration has effect, as if it were an entity *carrying on an 15 *enterprise. 16 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 37 [Page Break] Part 4-4 Anti-avoidance Division 75 Anti-avoidance Section 75-1 1 Part 4-4--Anti-avoidance 2 Division 75--Anti-avoidance 3 Table of Subdivisions 4 Guide to Division 75 5 75-A Application of this Division 6 75-B Commissioner may negate effects of schemes for fuel tax 7 benefits 8 Guide to Division 75 9 75-1 What this Division is about 10 The object of this Division is to deter schemes that give entities 11 benefits by reducing fuel tax, increasing refunds or altering the 12 timing of payment of net fuel amounts. 13 If the dominant purpose or principal effect of a scheme is to give 14 an entity such a benefit, the Commissioner may negate the benefit 15 any entity gets from the scheme by making a declaration stating the 16 entity's net fuel amount for a particular tax period, despite the 17 scheme. 18 Subdivision 75-A--Application of this Division 19 Table of Sections 20 75-5 When does this Division operate? 21 75-10 When does an entity get a fuel tax benefit from a scheme? 22 75-15 Matters to be considered in determining purpose or effect 23 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 38 Fuel Tax Bill 2006 No. , 2006 [Page Break] Anti-avoidance Part 4-4 Anti-avoidance Division 75 Section 75-5 75-5 When does this Division operate? 1 General rule 2 (1) This Division operates if: 3 (a) an entity (the avoider) gets a *fuel tax benefit from a 4 *scheme; and 5 (b) the fuel tax benefit is not attributable to the making, by any 6 entity, of a choice, election, application or agreement that is 7 expressly provided for by the *fuel tax law or the *GST law; 8 and 9 (c) taking account of the matters described in section 75-15, it is 10 reasonable to conclude that either: 11 (i) an entity that (whether alone or with others) entered into 12 or carried out the scheme, or part of the scheme, did so 13 with the sole or dominant purpose of that entity or 14 another entity getting a fuel tax benefit from the 15 scheme; or 16 (ii) the principal effect of the scheme, or of part of the 17 scheme, is that the avoider gets the fuel tax benefit from 18 the scheme directly or indirectly; and 19 (d) the avoider gets the fuel tax benefit from the scheme on or 20 after 1 July 2006. 21 Territorial application 22 (2) It does not matter whether the *scheme, or any part of the scheme, 23 was entered into or carried out inside or outside Australia. 24 75-10 When does an entity get a fuel tax benefit from a scheme? 25 (1) An entity gets a fuel tax benefit from a *scheme if: 26 (a) an *amount that is payable by the entity under this Act apart 27 from this Division is, or could reasonably be expected to be, 28 smaller than it would be apart from the scheme or a part of 29 the scheme; or 30 (b) an amount that is payable to the entity under this Act apart 31 from this Division is, or could reasonably be expected to be, 32 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 39 [Page Break] Part 4-4 Anti-avoidance Division 75 Anti-avoidance Section 75-15 larger than it would be apart from the scheme or a part of the 1 scheme; or 2 (c) all or part of an amount that is payable by the entity under 3 this Act apart from this Division is, or could reasonably be 4 expected to be, payable later than it would have been apart 5 from the scheme or a part of the scheme; or 6 (d) all or part of an amount that is payable to the entity under this 7 Act apart from this Division is, or could reasonably be 8 expected to be, payable earlier than it would have been apart 9 from the scheme or a part of the scheme. 10 Fuel tax benefit can arise even if no economic alternative 11 (2) An entity can get a *fuel tax benefit from a *scheme even if the 12 entity or entities that entered into or carried out the scheme, or a 13 part of the scheme, could not have engaged economically in any 14 activities: 15 (a) of the kind to which this Act applies; and 16 (b) that would produce an effect equivalent (except in terms of 17 this Act) to the effect of the scheme or part of the scheme; 18 other than the activities involved in entering into or carrying out 19 the scheme or part of the scheme. 20 75-15 Matters to be considered in determining purpose or effect 21 (1) The following matters are to be taken into account under 22 section 75-5 in considering an entity's purpose in entering into or 23 carrying out the *scheme from which the avoider got a *fuel tax 24 benefit, and the effect of the scheme: 25 (a) the manner in which the scheme was entered into or carried 26 out; 27 (b) the form and substance of the scheme, including: 28 (i) the legal rights and obligations involved in the scheme; 29 and 30 (ii) the economic and commercial substance of the scheme; 31 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 40 Fuel Tax Bill 2006 No. , 2006 [Page Break] Anti-avoidance Part 4-4 Anti-avoidance Division 75 Section 75-15 (c) the purpose or object (whether or not expressly stated) of any 1 of the following Acts, and any relevant provision of those 2 Acts, so far as they are relevant to this Act: 3 (i) this Act; 4 (ii) the Excise Act 1901 and the Excise Tariff Act 1921; 5 (iii) the Customs Act 1901 and the Customs Tariff Act 1995; 6 (iv) the Energy Grants (Credits) Scheme Act 2003; 7 (v) the *GST Act; 8 (d) the timing of the scheme; 9 (e) the period over which the scheme was entered into and 10 carried out; 11 (f) the effect that this Act would have in relation to the scheme 12 apart from this Division; 13 (g) any change in the avoider's financial position that has 14 resulted, or may reasonably be expected to result, from the 15 scheme; 16 (h) any change that has resulted, or may reasonably be expected 17 to result, from the scheme in the financial position of an 18 entity (a connected entity) that has or had a connection or 19 dealing with the avoider, whether the connection or dealing is 20 or was of a family, business or other nature; 21 (i) any other consequence for the avoider or a connected entity 22 of the scheme having been entered into or carried out; 23 (j) the nature of the connection between the avoider and a 24 connected entity; 25 (k) the circumstances surrounding the scheme; 26 (l) any other relevant circumstances. 27 (2) Subsection (1) applies in relation to consideration of an entity's 28 purpose in entering into or carrying out a part of a *scheme from 29 which the avoider gets a *fuel tax benefit, and the effect of part of 30 the scheme, as if the part were itself the scheme from which the 31 avoider gets the fuel tax benefit. 32 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 41 [Page Break] Part 4-4 Anti-avoidance Division 75 Anti-avoidance Section 75-40 Subdivision 75-B--Commissioner may negate effects of 1 schemes for fuel tax benefits 2 Table of Sections 3 75-40 Commissioner may negate avoider's fuel tax benefits 4 75-45 Commissioner may reduce an entity's net fuel amount to compensate 5 75-50 Refund payable in accordance with declaration 6 75-55 Commissioner may disregard scheme in making declarations 7 75-60 One declaration may cover several tax periods or fuel tax return periods 8 75-65 Commissioner must give copy of declaration to entity affected 9 75-40 Commissioner may negate avoider's fuel tax benefits 10 (1) For the purpose of negating a *fuel tax benefit the avoider gets 11 from the *scheme, the Commissioner may make a declaration 12 stating the *amount that is (and has been at all times) the avoider's 13 *net fuel amount for a specified *tax period or *fuel tax return 14 period that has ended. 15 Note: A declaration of the Commissioner under this section is a reviewable 16 fuel tax decision (see Subdivision 112-E in Schedule 1 to the Taxation 17 Administration Act 1953). 18 (2) A declaration under this section is not a legislative instrument. 19 75-45 Commissioner may reduce an entity's net fuel amount to 20 compensate 21 (1) This section operates if: 22 (a) the Commissioner has made a declaration under 23 section 75-40 to negate the *fuel tax benefit an entity gets 24 from a *scheme; and 25 (b) the Commissioner considers that another entity (the loser) 26 gets a *fuel tax disadvantage from the scheme; and 27 (c) the Commissioner considers that it is fair and reasonable that 28 the loser's fuel tax disadvantage be negated or reduced. 29 (2) An entity gets a fuel tax disadvantage from a *scheme if: 30 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 42 Fuel Tax Bill 2006 No. , 2006 [Page Break] Anti-avoidance Part 4-4 Anti-avoidance Division 75 Section 75-45 (a) an *amount that is payable by the entity under this Act apart 1 from this Division is, or could reasonably be expected to be, 2 larger than it would have been apart from the scheme or a 3 part of the scheme; or 4 (b) an amount that is payable to the entity under this Act apart 5 from this Division is, or could reasonably be expected to be, 6 smaller than it would have been apart from the scheme or a 7 part of the scheme; or 8 (c) all or part of an amount that is payable by the entity under 9 this Act apart from this Division is, or could reasonably be 10 expected to be, payable earlier than it would have been apart 11 from the scheme or a part of the scheme; or 12 (d) all or part of an amount that is payable to the entity under this 13 Act apart from this Division is, or could reasonably be 14 expected to be, payable later than it would have been apart 15 from the scheme or a part of the scheme. 16 (3) For the purposes of negating or reducing the loser's *fuel tax 17 disadvantage from the *scheme, the Commissioner may make a 18 declaration (under this section) stating the *amount that is (and has 19 been at all times) the loser's *net fuel amount for a specified *tax 20 period or *fuel tax return period that has ended. 21 Note: A declaration of the Commissioner under this section is a reviewable 22 fuel tax decision (see Subdivision 112-E in Schedule 1 to the Taxation 23 Administration Act 1953). 24 (4) An *amount stated in a declaration as the loser's *net fuel amount 25 must not be less than the net fuel amount would have been apart 26 from the *scheme, or part of the scheme, and the declaration. 27 (5) An entity may give the Commissioner a written request to make a 28 declaration under this section relating to the entity. The 29 Commissioner must decide whether or not to grant the request, and 30 give the entity notice of the Commissioner's decision. 31 Note: A decision of the Commissioner under subsection (5) is a reviewable 32 fuel tax decision (see Subdivision 112-E in Schedule 1 to the Taxation 33 Administration Act 1953). 34 (6) A declaration under this section is not a legislative instrument. 35 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 43 [Page Break] Part 4-4 Anti-avoidance Division 75 Anti-avoidance Section 75-50 75-50 Refund payable in accordance with declaration 1 A statement in a declaration under this Subdivision has effect 2 according to its terms, for the purposes of Division 61 (about 3 refunds and payments), despite the provisions of this Act outside 4 that Division and this Division. 5 75-55 Commissioner may disregard scheme in making declarations 6 For the purposes of making a declaration under this Subdivision, 7 the Commissioner may: 8 (a) treat a particular event that actually happened as not having 9 happened; and 10 (b) treat a particular event that did not actually happen as having 11 happened and, if appropriate, treat the event as: 12 (i) having happened at a particular time; and 13 (ii) having involved particular action by a particular entity; 14 and 15 (c) treat a particular event that actually happened as: 16 (i) having happened at a time different from the time it 17 actually happened; or 18 (ii) having involved particular action by a particular entity 19 (whether or not the event actually involved any action 20 by that entity). 21 75-60 One declaration may cover several tax periods or fuel tax 22 return periods 23 Statements relating to different *tax periods or *fuel tax return 24 periods may be included in a single declaration under this 25 Subdivision. 26 75-65 Commissioner must give copy of declaration to entity affected 27 (1) The Commissioner must give a copy of a declaration under this 28 Subdivision to the entity whose *net fuel amount is stated in the 29 declaration. 30 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 44 Fuel Tax Bill 2006 No. , 2006 [Page Break] Anti-avoidance Part 4-4 Anti-avoidance Division 75 Section 75-65 (2) A failure to comply with subsection (1) does not affect the validity 1 of the declaration. 2 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 45 [Page Break] Part 4-5 Miscellaneous Division 95 Miscellaneous Section 95-1 1 Part 4-5--Miscellaneous 2 Division 95--Miscellaneous 3 Table of Subdivisions 4 Guide to Division 95 5 95-A Miscellaneous 6 Guide to Division 95 7 95-1 What this Division is about 8 This Division provides for determinations and regulations to be 9 made for the purposes of the fuel tax law. 10 Subdivision 95-A--Miscellaneous 11 Table of Sections 12 95-5 Determination of blends that no longer constitute fuels 13 95-10 Application of this law to the Commonwealth 14 95-100 Regulations 15 95-5 Determination of blends that no longer constitute fuels 16 (1) For the purposes of the *fuel tax law, the Commissioner may, by 17 legislative instrument, determine that a blend of a fuel and another 18 product does not constitute a fuel. 19 (2) An entity that blends that fuel and that other product to produce 20 that blend is taken to have used that fuel. 21 (3) In making a determination under subsection (1), the Commissioner 22 must consider the following matters: 23 (a) the physical and chemical properties of the blend; 24 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 46 Fuel Tax Bill 2006 No. , 2006 [Page Break] Miscellaneous Part 4-5 Miscellaneous Division 95 Section 95-10 (b) whether the blend can be used in an internal combustion 1 engine; 2 (c) whether the blend is marketed and distributed as fuel; 3 (d) whether there is a risk that the blend might be used as fuel, 4 and the financial impact on the Commonwealth if the blend 5 were used as fuel; 6 (e) any other relevant matter. 7 The Commissioner must give the greatest weight to the matter 8 mentioned in paragraph (d). 9 95-10 Application of this law to the Commonwealth 10 (1) It is the Parliament's intention that the Commonwealth and 11 *untaxable Commonwealth entities should: 12 (a) be notionally entitled to fuel tax credits; and 13 (b) have notional *fuel tax adjustments. 14 Note: The fuel tax law binds the Crown in right of the States, the Australian 15 Capital Territory and the Northern Territory (see section 1-15). 16 (2) The *Finance Minister may give such written directions as are 17 necessary or convenient for carrying out or giving effect to 18 subsection (1) and, in particular, may give directions in relation to 19 the transfer of money within an account, or between accounts, 20 operated by the Commonwealth or an *untaxable Commonwealth 21 entity. 22 (3) The directions given under subsection (2) may also take account of 23 the provisions of the Fuel Tax (Consequential and Transitional 24 Provisions) Act 2006. 25 (4) Directions under subsection (2) have effect, and must be complied 26 with, despite any other Commonwealth law. 27 (5) A direction given under subsection (2) is not a legislative 28 instrument. 29 95-100 Regulations 30 The Governor-General may make regulations prescribing matters: 31 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 47 [Page Break] Part 4-5 Miscellaneous Division 95 Miscellaneous Section 95-100 (a) required or permitted by this Act to be prescribed; or 1 (b) necessary or convenient to be prescribed for carrying out or 2 giving effect to this Act. 3 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 48 Fuel Tax Bill 2006 No. , 2006 [Page Break] Rules for interpreting this Act Part 5-1 Rules for interpreting this Act Division 105 Section 105-1 1 Chapter 5--Interpretation 2 Part 5-1--Rules for interpreting this Act 3 Division 105--Rules for interpreting this Act 4 Table of Subdivisions 5 105-A Rules for interpreting this Act 6 Subdivision 105-A--Rules for interpreting this Act 7 Table of Sections 8 105-1 What forms part of this Act 9 105-5 What does not form part of this Act 10 105-10 Guides, and their role in interpreting this Act 11 105-1 What forms part of this Act 12 (1) These all form part of this Act: 13 (a) the headings to the Chapters, Parts, Divisions and 14 Subdivisions of this Act; 15 (b) *Guides; 16 (c) the headings to the sections and subsections of this Act; 17 (d) the headings for groups of sections of this Act (group 18 headings); 19 (e) the notes and examples (however described) that follow 20 provisions of this Act. 21 (2) The asterisks used to identify defined terms form part of this Act. 22 However, if a term is not identified by an asterisk, disregard that 23 fact in deciding whether or not to apply to that term a definition or 24 other interpretation provision. 25 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 49 [Page Break] Part 5-1 Rules for interpreting this Act Division 105 Rules for interpreting this Act Section 105-5 105-5 What does not form part of this Act 1 These do not form part of this Act: 2 (a) footnotes and endnotes; 3 (b) Tables of Subdivisions; 4 (c) Tables of sections. 5 105-10 Guides, and their role in interpreting this Act 6 (1) A Guide consists of: 7 (a) sections under a heading indicating that what follows is a 8 Guide to a particular Subdivision, Division etc.; or 9 (b) a Subdivision, Division or Part that is identified as a Guide 10 by a provision in the Subdivision, Division or Part. 11 (2) *Guides form part of this Act, but they are kept separate from the 12 operative provisions. In interpreting an operative provision, a 13 Guide may only be considered: 14 (a) in determining the purpose or object underlying the 15 provision; or 16 (b) to confirm that the provision's meaning is the ordinary 17 meaning conveyed by its text, taking into account its context 18 in the Act and the purpose or object underlying the provision; 19 or 20 (c) in determining the provision's meaning if the provision is 21 ambiguous or obscure; or 22 (d) in determining the provision's meaning if the ordinary 23 meaning conveyed by its text, taking into account its context 24 in the Act and the purpose or object underlying the provision, 25 leads to a result that is manifestly absurd or is unreasonable. 26 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 50 Fuel Tax Bill 2006 No. , 2006 [Page Break] Dictionary Part 5-3 Dictionary Division 110 Section 110-5 1 Part 5-3--Dictionary 2 Division 110--Dictionary 3 Table of Subdivisions 4 110-A Dictionary 5 Subdivision 110-A--Dictionary 6 Table of Sections 7 110-5 Dictionary 8 110-5 Dictionary 9 In this Act: 10 adjustment has the meaning given by section 195-1 of the *GST 11 Act. 12 amount includes a nil amount. 13 approved form has the meaning given by section 388-50 in 14 Schedule 1 to the Taxation Administration Act 1953. 15 Australia has the meaning given by section 195-1 of the *GST Act. 16 carrying on an *enterprise has the meaning given by section 195-1 17 of the *GST Act. 18 Commissioner means the Commissioner of Taxation. 19 Note: The office of Commissioner of Taxation is created by section 4 of the 20 Taxation Administration Act 1953. 21 creditable acquisition has the meaning given by section 195-1 of 22 the *GST Act. 23 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 51 [Page Break] Part 5-3 Dictionary Division 110 Dictionary Section 110-5 creditable importation has the meaning given by section 195-1 of 1 the *GST Act. 2 decreasing adjustment has the meaning given by section 195-1 of 3 the *GST Act. 4 decreasing fuel tax adjustment has the meaning given by: 5 (a) section 44-5 and subsection 45-5(2) of this Act; and 6 (b) item 9 of Schedule 3 to the Fuel Tax (Consequential and 7 Transitional Provisions) Act 2006. 8 effective fuel tax has the meaning given by section 43-5. 9 enterprise has the meaning given by section 9-20 of the *GST Act. 10 entity has the meaning given by section 184-1 of the *GST Act. 11 Environment Minister means the Minister who administers the 12 Environment Protection and Biodiversity Conservation Act 1999. 13 Environment Secretary has the meaning given by section 995-1 of 14 the Income Tax Assessment Act 1997. 15 Finance Minister has the meaning given by section 195-1 of the 16 *GST Act. 17 financial year has the meaning given by section 195-1 of the *GST 18 Act. 19 fuel tax means duty that is payable on fuel under: 20 (a) the Excise Act 1901 and the Excise Tariff Act 1921; or 21 (b) the Customs Act 1901 and the Customs Tariff Act 1995; 22 other than any duty that is expressed as a percentage of the value of 23 fuel for the purposes of section 9 of the Customs Tariff Act 1995. 24 fuel tax adjustment means an *increasing fuel tax adjustment or a 25 *decreasing fuel tax adjustment. 26 fuel tax benefit has the meaning given by section 75-10. 27 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 52 Fuel Tax Bill 2006 No. , 2006 [Page Break] Dictionary Part 5-3 Dictionary Division 110 Section 110-5 fuel tax credit means an entitlement arising under section 41-5, 1 41-10 or 42-5. 2 fuel tax disadvantage has the meaning given by section 75-45. 3 fuel tax law means: 4 (a) this Act; and 5 (b) the Fuel Tax (Consequential and Transitional Provisions) 6 Act 2006; and 7 (c) the Taxation Administration Act 1953, so far as it relates to 8 any Act covered by paragraphs (a) and (b); and 9 (d) any other Act, so far as it relates to any Act covered by 10 paragraphs (a) to (c) (or to so much of that Act as is covered); 11 and 12 (e) regulations under any Act, so far as they relate to any Act 13 covered by paragraphs (a) to (d) (or to so much of that Act as 14 is covered). 15 fuel tax return period has the meaning given by section 61-20. 16 government entity has the meaning given by section 41 of the A 17 New Tax System (Australian Business Number) Act 1999. 18 Greenhouse Challenge Plus Programme has the meaning given 19 by section 45-5. 20 GST Act means the A New Tax System (Goods and Services Tax) 21 Act 1999. 22 GST branch has the meaning given by section 54-5 of the *GST 23 Act. 24 GST group has the meaning given by section 48-5 of the *GST 25 Act. 26 GST instalment has the meaning given by subsection 162-70(1) of 27 the *GST Act. 28 GST instalment payer has the meaning given by section 162-50 of 29 the *GST Act. 30 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 53 [Page Break] Part 5-3 Dictionary Division 110 Dictionary Section 110-5 GST instalment quarter has the meaning given by subsections 1 162-70(2) and (3) of the *GST Act. 2 GST joint venture has the meaning given by section 51-5 of the 3 *GST Act. 4 GST law has the meaning given by section 195-1 of the *GST Act. 5 GST return has the meaning given by section 195-1 of the *GST 6 Act. 7 Guide has the meaning given by section 105-10. 8 incapacitated entity has the meaning given by section 195-1 of the 9 *GST Act. 10 increasing adjustment has the meaning given by section 195-1 of 11 the *GST Act. 12 increasing fuel tax adjustment has the meaning given by 13 sections 44-5 and 44-10. 14 input tax credit has the meaning given by section 195-1 of the 15 *GST Act. 16 input taxed has the meaning given by section 195-1 of the *GST 17 Act. 18 joint venture operator has the meaning given by section 195-1 of 19 the *GST Act. 20 motor vehicle has the meaning given by section 995-1 of the 21 Income Tax Assessment Act 1997. 22 net amount has the meaning given by section 195-1 of the *GST 23 Act. 24 net fuel amount has the meaning given by section 60-5. 25 participant has the meaning given by section 195-1 of the *GST 26 Act. 27 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 54 Fuel Tax Bill 2006 No. , 2006 [Page Break] Dictionary Part 5-3 Dictionary Division 110 Section 110-5 primary production business has the meaning given by subsection 1 995-1(1) of the Income Tax Assessment Act 1997. 2 registered for GST has the meaning given to registered by 3 section 195-1 of the *GST Act. 4 religious practitioner has the meaning given by section 195-1 of 5 the *GST Act. 6 required to be registered for GST has the meaning given to 7 required to be registered by section 195-1 of the *GST Act. 8 resident agent has the meaning given by section 195-1 of the *GST 9 Act. 10 scheme has the meaning given by subsection 165-10(2) of the 11 *GST Act. 12 taxable fuel means fuel in respect of which duty is payable under: 13 (a) the Excise Act 1901 and the Excise Tariff Act 1921; or 14 (b) the Customs Act 1901 and the Customs Tariff Act 1995; 15 but does not include fuel covered by: 16 (c) item 15 or 17 of the Schedule to the Excise Tariff Act 1921; 17 or 18 (d) any imported goods that would be classified to item 15 of the 19 Schedule to the Excise Tariff Act 1921, if the goods had been 20 manufactured in Australia. 21 Note: Item 15 of the Schedule to the Excise Tariff Act 1921 deals with 22 certain petroleum based oils and greases. Item 17 of that Schedule 23 deals with certain stabilised crude petroleum oils. 24 taxable supply has the meaning given by section 195-1 of the 25 *GST Act. 26 tax period has the meaning given by section 195-1 of the *GST 27 Act. 28 Transport Department means the Department administered by the 29 *TransportMinister. 30 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. Fuel Tax Bill 2006 No. , 2006 55 [Page Break] Part 5-3 Dictionary Division 110 Dictionary Section 110-5 Transport Minister means the Minister who administers the Motor 1 Vehicle Standards Act 1989. 2 Transport Secretary means the Secretary of the *Transport 3 Department. 4 untaxable Commonwealth entity has the meaning given to 5 Commonwealth entity by section 177-1 of the *GST Act. 6 you: if a provision of this Act uses the expression you, it applies to 7 entities generally, unless its application is expressly limited. 8 Note: The expression you is not used in provisions that apply only to entities 9 that are not individuals. 10 _____________________________________ *To find definitions of asterisked terms, see the Dictionary at section 110-5. 56 Fuel Tax Bill 2006 No. , 2006