FUEL TAX ACT 2006

Table of Provisions

• Long Title
 

CHAPTER 1--Introduction

PART 1-1--PRELIMINARY

Division 1--Preliminary

• 1.5 Short title  
• 1.10 Commencement  
• 1.15 States and Territories are bound by the fuel tax law  

PART 1-2--USING THIS ACT

Division 2--Overview and purpose of the fuel tax law

• 2.1 Overview and purpose of the fuel tax law  

Division 3--Explanation of the use of defined terms

• 3.1 When defined terms are identified  
• 3.5 When terms are not identified  
• 3.10 Identifying the defined term in a definition  

Division 4--Status of Guides and other non-operative material

• 4.1 Non - operative material  
• 4.5 Guides  
• 4.10 Other material  
 

CHAPTER 3--Fuel tax credits

PART 3-1--BASIC RULES

Division 40--Object of this Chapter

• 40.5 Object of this Chapter  

Division 41--Fuel tax credits for business taxpayers and non-profit bodies

• 41.1 What this Division is about  
Subdivision 41-A--Entitlement rules for fuel tax credits
• 41.5 Fuel tax credit for fuel to be used in carrying on your enterprise  
• 41.10 Fuel tax credit for fuel supplied for domestic heating, packaged for supply or transferred into tanks  
Subdivision 41-B--Disentitlement rules for fuel tax credits
• 41.1 5 No fuel tax credit if another entity was previously entitled to a credit  
• 41.20 No fuel tax credit for fuel to be used in light vehicles on a public road  
• 41.2 5 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria  
• 41.30 No fuel tax credit for fuel to be used in an aircraft  

Division 42--Fuel tax credit for non-business taxpayers

• 42.1 What this Division is about  
Subdivision 42-A--Fuel tax credit for non-business taxpayers
• 42.5 Fuel tax credit for fuel to be used in generating electricity for domestic use  

Division 43--Working out your fuel tax credit

• 43.1 What this Division is about  
Subdivision 43-A--Working out your fuel tax credit
• 43.5 Working out your fuel tax credit  
• 43.6 Meaning of fuel tax  
• 43.7 Working out the effective fuel tax for fuel blends  
• 43.10 Reducing the amount of your fuel tax credit  

Division 44--Increasing and decreasing fuel tax adjustments

• 44.1 What this Division is about  
Subdivision 44-A--Increasing and decreasing fuel tax adjustments
• 44.5 Increasing and decreasing fuel tax adjustments for change of circumstances  
• 44.10 Increasing fuel tax adjustment for failure to use or make a taxable supply of fuel  

PART 3-3--SPECIAL RULES

Division 46--Instalment taxpayers

• 46.1 What this Division is about  
Subdivision 46-A--Instalment taxpayers
• 46.5 Instalment taxpayers  

Division 47--Time limit on entitlements to fuel tax credits

• 47.1 What this Division is about  
Subdivision 47-A--Time limit on entitlements to fuel tax credits
• 47.5 Time limit on entitlements to fuel tax credits  
• 47.10 Exceptions to time limit on entitlements to fuel tax credits  
 

CHAPTER 4--Common rules

PART 4-1--NET FUEL AMOUNTS

Division 60--Net fuel amounts

• 60.1 What this Division is about  
Subdivision 60-A--Net fuel amounts
• 60.5 Working out your net fuel amount  
• 60.10 Determinations relating to how to work out net fuel amounts  

Division 61--Returns, refunds and payments

• 61.1 What this Division is about  
Subdivision 61-A--Returns, refunds and payments
• 61.5 Entitlement to a refund  
• 61.7 When entitlement arises  
• 61.10 Requirement to pay an assessed net fuel amount  
• 61.15 When you must give the Commissioner your return  
• 61.20 Fuel tax return periods  

PART 4-2--ATTRIBUTION RULES

Division 65--Attribution rules

• 65.1 What this Division is about  
Subdivision 65-A--Attribution rules
• 65.5 Attribution rules for fuel tax credits  
• 65.10 Attribution rule s for fuel tax adjustments  

PART 4-3--SPECIAL RULES ABOUT ENTITIES

Division 70--Special rules about entities

• 70.1 What this Division is about  
Subdivision 70-A--Special rules about entities and how they are organised
• 70.5 Application of fuel tax law to GST groups and joint ventures  
• 70.10 Entry and exit history rules  
• 70.1 5 Consolidating joint venture returns  
• 70.20 Application of fuel tax law to religious practitioners  
• 70.25 Application of fuel tax law to incapacitated entities  
• 70.30 Application of fuel tax law to GST branches, resident agents and non - profit sub - entities  
Subdivision 70-B--Government entities
• 70.3 5 Application of fuel tax law to government entities  

PART 4-4--ANTI-AVOIDANCE

Division 75--Anti-avoidance

• 75.1 What this Division is about  
Subdivision 75-A--Application of this Division
• 75.5 When does this Division operate?  
• 75.10 When does an entity get a fuel tax benefit from a scheme?  
• 75.15 Matters to be considered in determining purpose or effect  
Subdivision 75-B--Commissioner may negate effects of schemes for fuel tax benefits
• 75.40 Commissioner may make declaration for purpose of negating avoider's fuel tax benefits  
• 75.45 Commissioner may reduce an entity's net fuel amount to compensate  
• 75.50 Declaration has effect according to its terms  
• 75.55 Commissioner may disregard scheme in making declarations  
• 75.60 One declaration may cover several tax periods or fuel tax return periods  
• 75.65 Commissioner must give copy of declaration to entity affected  

PART 4-5--MISCELLANEOUS

Division 95--Miscellaneous

• 95.1 What this Division is about  
Subdivision 95-A--Miscellaneous
• 95.5 Determination of blends that no longer constitute fuels  
• 95.10 Application of this law to the Commonwealth  
• 95.100 Regulations  
 

CHAPTER 5--Interpretation

PART 5-1--RULES FOR INTERPRETING THIS ACT

Division 105--Rules for interpreting this Act

• 105.1 What forms part of this Act  
• 105.5 What does not form part of this Act  
• 105.10 Guides, and their role in interpreting this Act  

PART 5-3--DICTIONARY

Division 110--Dictionary

• 110.5 Dictionary