Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 72 of 2006 as amended
This compilation was prepared on 1 July 2008
taking into account amendments up to Act No. 74 of 2006
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Chapter 1--Introduction 1
Part 1‑1--Preliminary 1
Division 1--Preliminary 1
Subdivision 1‑A--Preliminary 1
1‑5......... Short title [see Note 1] ....................................................................... 1
1‑10....... Commencement .................................................................................. 1
1‑15....... States and Territories are bound by the fuel tax law .......................... 1
Part 1‑2--Using this Act 2
Division 2--Overview and purpose of the fuel tax law 2
Subdivision 2‑A--Overview and purpose of the fuel tax law 2
2‑1......... Overview and purpose of the fuel tax law .......................................... 2
Division 3--Explanation of the use of defined terms 3
Subdivision 3‑A--Explanation of the use of defined terms 3
3‑1......... When defined terms are identified ...................................................... 3
3‑5......... When terms are not identified ............................................................. 3
3‑10....... Identifying the defined term in a definition ........................................ 4
Division 4--Status of Guides and other non‑operative material 5
Subdivision 4‑A--Status of Guides and other non‑operative material 5
4‑1......... Non‑operative material ....................................................................... 5
4‑5......... Guides ................................................................................................. 5
4‑10....... Other material ..................................................................................... 6
Chapter 3--Fuel tax credits 7
Part 3‑1--Basic rules 7
Division 40--Object of this Chapter 7
Subdivision 40‑A--Object of this Chapter 7
40‑5....... Object of this Chapter ........................................................................ 7
Division 41--Fuel tax credits for business taxpayers and non‑profit bodies 8
Guide to Division 41 8
41‑1....... What this Division is about ................................................................ 8
Subdivision 41‑A--Entitlement rules for fuel tax credits 9
41‑5....... Fuel tax credit for fuel to be used in carrying on your enterprise ....... 9
41‑10..... Fuel tax credit for fuel to be sold or packaged .................................... 9
Subdivision 41‑B--Disentitlement rules for fuel tax credits 10
41‑15..... No fuel tax credit if another entity was previously entitled to a credit 10
41‑20..... No fuel tax credit for fuel to be used in light vehicles on a public road 11
41‑25..... No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria 11
41‑30..... No fuel tax credit for fuel to be used in aircraft ................................ 11
Division 42--Fuel tax credit for non‑business taxpayers 12
Guide to Division 42 12
42‑1....... What this Division is about .............................................................. 12
Subdivision 42‑A--Fuel tax credit for non‑business taxpayers 12
42‑5....... Fuel tax credit for fuel to be used in generating electricity for domestic use 12
Division 43--Working out your fuel tax credit 13
Guide to Division 43 13
43‑1....... What this Division is about .............................................................. 13
Subdivision 43‑A--Working out your fuel tax credit 13
43‑5....... Working out your fuel tax credit ....................................................... 13
43‑10..... Reducing the amount of your fuel tax credit ..................................... 15
Division 44--Increasing and decreasing fuel tax adjustments 17
Guide to Division 44 17
44‑1....... What this Division is about .............................................................. 17
Subdivision 44‑A--Increasing and decreasing fuel tax adjustments 17
44‑5....... Increasing and decreasing fuel tax adjustments for change of circumstances 18
44‑10..... Increasing fuel tax adjustment for failure to use or make a taxable supply of fuel 18
Part 3‑3--Special rules 20
Division 45--Greenhouse Challenge Plus Programme 20
Guide to Division 45 20
45‑1....... What this Division is about .............................................................. 20
Subdivision 45‑A--Greenhouse Challenge Plus Programme 20
45‑5....... Certain entities to be members of Greenhouse Challenge Plus Programme 20
Division 46--Instalment taxpayers 22
Guide to Division 46 22
46‑1....... What this Division is about .............................................................. 22
Subdivision 46‑A--Instalment taxpayers 22
46‑5....... Instalment taxpayers ........................................................................ 22
Chapter 4--Common rules 24
Part 4‑1--Net fuel amounts 24
Division 60--Net fuel amounts 24
Guide to Division 60 24
60‑1....... What this Division is about .............................................................. 24
Subdivision 60‑A--Net fuel amounts 24
60‑5....... Working out your net fuel amount .................................................... 24
Division 61--Returns, refunds and payments 26
Guide to Division 61 26
61‑1....... What this Division is about .............................................................. 26
Subdivision 61‑A--Returns, refunds and payments 26
61‑5....... Entitlement to a refund ..................................................................... 26
61‑10..... Requirement to pay a net fuel amount ............................................. 27
61‑15..... When you must give the Commissioner your return ........................ 27
61‑20..... Fuel tax return periods ...................................................................... 28
Part 4‑2--Attribution rules 29
Division 65--Attribution rules 29
Guide to Division 65 29
65‑1....... What this Division is about .............................................................. 29
Subdivision 65‑A--Attribution rules 29
65‑5....... Attribution rules for fuel tax credits ................................................. 30
65‑10..... Attribution rules for fuel tax adjustments ........................................ 31
Part 4‑3--Special rules about entities 32
Division 70--Special rules about entities 32
Guide to Division 70 32
70‑1....... What this Division is about .............................................................. 32
Subdivision 70‑A--Special rules about entities and how they are organised 32
70‑5....... Application of fuel tax law to GST groups and joint ventures ........ 33
70‑10..... Entry and exit history rules .............................................................. 33
70‑15..... Consolidating joint venture returns .................................................. 34
70‑20..... Application of fuel tax law to religious practitioners ....................... 34
70‑25..... Application of fuel tax law to incapacitated entities ........................ 34
70‑30..... Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities 34
Subdivision 70‑B--Government entities 35
70‑35..... Application of fuel tax law to government entities .......................... 35
Part 4‑4--Anti‑avoidance 36
Division 75--Anti‑avoidance 36
Guide to Division 75 36
75‑1....... What this Division is about .............................................................. 36
Subdivision 75‑A--Application of this Division 36
75‑5....... When does this Division operate? .................................................... 37
75‑10..... When does an entity get a fuel tax benefit from a scheme? ............... 37
75‑15..... Matters to be considered in determining purpose or effect .............. 38
Subdivision 75‑B--Commissioner may negate effects of schemes for fuel tax benefits 39
75‑40..... Commissioner may negate avoider's fuel tax benefits ...................... 40
75‑45..... Commissioner may reduce an entity's net fuel amount to compensate 40
75‑50..... Refund payable in accordance with declaration ................................ 41
75‑55..... Commissioner may disregard scheme in making declarations ........... 41
75‑60..... One declaration may cover several tax periods or fuel tax return periods 42
75‑65..... Commissioner must give copy of declaration to entity affected ...... 42
Part 4‑5--Miscellaneous 43
Division 95--Miscellaneous 43
Guide to Division 95 43
95‑1....... What this Division is about .............................................................. 43
Subdivision 95‑A--Miscellaneous 43
95‑5....... Determination of blends that no longer constitute fuels ................... 43
95‑10..... Application of this law to the Commonwealth ................................ 44
95‑100... Regulations ....................................................................................... 44
Chapter 5--Interpretation 46
Part 5‑1--Rules for interpreting this Act 46
Division 105--Rules for interpreting this Act 46
Subdivision 105‑A--Rules for interpreting this Act 46
105‑1..... What forms part of this Act ............................................................. 46
105‑5..... What does not form part of this Act ................................................ 47
105‑10... Guides, and their role in interpreting this Act .................................. 47
Part 5‑3--Dictionary 48
Division 110--Dictionary 48
Subdivision 110‑A--Dictionary 48
110‑5..... Dictionary ......................................................................................... 48
Notes 55
An Act about fuel tax and fuel tax credits, and for related purposes
Table of Subdivisions 1‑A Preliminary
Table of Sections 1‑5 Short title 1‑10 Commencement 1‑15 States and Territories are bound
by the fuel tax law
Notes to
the
Fuel Tax Act 2006 Note 1 The
Fuel Tax Act 2006 as
shown in this compilation comprises Act No. 72, 2006
amended
as indicated in the Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
72, 2006 |
26 June 2006 |
1 July 2006 |
|
|
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (item 172): (a) |
-- |
|
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 3 (items 23A, 23B): (b) |
-- |
|
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 |
74, 2006 |
26 June 2006 |
Schedule 1 (items 92--94): (c) |
-- |
(a) Subsection 2(1) (item 8) of the Tax Laws Amendment (2006 Measures No. 2) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
8. Schedule 7, item 172 |
Immediately after the commencement of the Fuel Tax Act 2006. |
1 July 2006 |
(b) Subsection 2(1) (item 10A) of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
10A. Schedule 3, Part 8, Division 1AA |
Immediately after the commencement of the Fuel Tax Act 2006. |
1 July 2006 |
(c) Subsection 2(1) (item 3) of the Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
3. Schedule 1, items 92 to 94 |
Immediately after the commencement of the Fuel Tax Act 2006. |
1 July 2006 |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
|
Provision affected |
How affected |
|
Chapter 4 |
|
|
Part 4-2 |
|
|
Division 65 |
|
|
Subdivision 65-A |
|
|
Note to s. 65-10(1).............. |
am. No. 73, 2006 |
|
Chapter 5 |
|
|
Part 5-3 |
|
|
Division 110 |
|
|
Subdivision 110-A |
|
|
S. 110-5.............................. |
am. Nos. 58, 73 and 74, 2006 |
Note 2
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (No. 73, 2006)
The following amendments commence on 1 July 2010:
Schedule 3
35 Subsection 65‑10(1) (note)
Omit "item 9", substitute "items 9 and 17".
36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)
Omit "item 9", substitute "items 9 and 17".
The following amendments commence on 1 July 2012:
Schedule 3
37 Subsection 41‑5(1) (note 1)
Omit "of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006".
38 Section 41‑20 (note)
Repeal the note.
39 Paragraph 43‑5(3)(b)
Repeal the paragraph.
The following amendments commence on 1 July 2013:
Schedule 3
40 Subsection 65‑10(1) (note)
Repeal the note, substitute:
Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).
41 Section 110‑5 (definition of decreasing fuel tax adjustment)
Repeal the definition, substitute:
decreasing fuel tax adjustment has the meaning given by section 44‑5 and subsection 45‑5(2).
As at 1 July 2008 the amendments are not incorporated in this compilation.