Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 72 of 2006 as amended
This compilation was prepared on 1 July 2009
taking into account amendments up to Act No. 42 of 2009
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 18
Guide to Division 44 18
44‑1....... What this Division is about .............................................................. 18
Subdivision 44‑A--Increasing and decreasing fuel tax adjustments 18
44‑5....... Increasing and decreasing fuel tax adjustments for change of circumstances 19
44‑10..... Increasing fuel tax adjustment for failure to use or make a taxable supply of fuel 19
Part 3‑3--Special rules 21
Division 46--Instalment taxpayers 21
Guide to Division 46 21
46‑1....... What this Division is about .............................................................. 21
Subdivision 46‑A--Instalment taxpayers 21
46‑5....... Instalment taxpayers ........................................................................ 21
Chapter 4--Common rules 23
Part 4‑1--Net fuel amounts 23
Division 60--Net fuel amounts 23
Guide to Division 60 23
60‑1....... What this Division is about .............................................................. 23
Subdivision 60‑A--Net fuel amounts 23
60‑5....... Working out your net fuel amount .................................................... 23
Division 61--Returns, refunds and payments 25
Guide to Division 61 25
61‑1....... What this Division is about .............................................................. 25
Subdivision 61‑A--Returns, refunds and payments 25
61‑5....... Entitlement to a refund ..................................................................... 25
61‑10..... Requirement to pay a net fuel amount ............................................. 26
61‑15..... When you must give the Commissioner your return ........................ 26
61‑20..... Fuel tax return periods ...................................................................... 27
Part 4‑2--Attribution rules 28
Division 65--Attribution rules 28
Guide to Division 65 28
65‑1....... What this Division is about .............................................................. 28
Subdivision 65‑A--Attribution rules 28
65‑5....... Attribution rules for fuel tax credits ................................................. 29
65‑10..... Attribution rules for fuel tax adjustments ........................................ 30
Part 4‑3--Special rules about entities 31
Division 70--Special rules about entities 31
Guide to Division 70 31
70‑1....... What this Division is about .............................................................. 31
Subdivision 70‑A--Special rules about entities and how they are organised 31
70‑5....... Application of fuel tax law to GST groups and joint ventures ........ 32
70‑10..... Entry and exit history rules .............................................................. 32
70‑15..... Consolidating joint venture returns .................................................. 33
70‑20..... Application of fuel tax law to religious practitioners ....................... 33
70‑25..... Application of fuel tax law to incapacitated entities ........................ 33
70‑30..... Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities 33
Subdivision 70‑B--Government entities 34
70‑35..... Application of fuel tax law to government entities .......................... 34
Part 4‑4--Anti‑avoidance 35
Division 75--Anti‑avoidance 35
Guide to Division 75 35
75‑1....... What this Division is about .............................................................. 35
Subdivision 75‑A--Application of this Division 35
75‑5....... When does this Division operate? .................................................... 36
75‑10..... When does an entity get a fuel tax benefit from a scheme? ............... 36
75‑15..... Matters to be considered in determining purpose or effect .............. 37
Subdivision 75‑B--Commissioner may negate effects of schemes for fuel tax benefits 38
75‑40..... Commissioner may negate avoider's fuel tax benefits ...................... 39
75‑45..... Commissioner may reduce an entity's net fuel amount to compensate 39
75‑50..... Refund payable in accordance with declaration ................................ 40
75‑55..... Commissioner may disregard scheme in making declarations ........... 40
75‑60..... One declaration may cover several tax periods or fuel tax return periods 41
75‑65..... Commissioner must give copy of declaration to entity affected ...... 41
Part 4‑5--Miscellaneous 42
Division 95--Miscellaneous 42
Guide to Division 95 42
95‑1....... What this Division is about .............................................................. 42
Subdivision 95‑A--Miscellaneous 42
95‑5....... Determination of blends that no longer constitute fuels ................... 42
95‑10..... Application of this law to the Commonwealth ................................ 43
95‑100... Regulations ....................................................................................... 43
Chapter 5--Interpretation 45
Part 5‑1--Rules for interpreting this Act 45
Division 105--Rules for interpreting this Act 45
Subdivision 105‑A--Rules for interpreting this Act 45
105‑1..... What forms part of this Act ............................................................. 45
105‑5..... What does not form part of this Act ................................................ 46
105‑10... Guides, and their role in interpreting this Act .................................. 46
Part 5‑3--Dictionary 47
Division 110--Dictionary 47
Subdivision 110‑A--Dictionary 47
110‑5..... Dictionary ......................................................................................... 47
Notes 53
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.
For all relevant information
pertaining to application, saving or transitional provisions see Table
A. 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) |
-- |
|
as amended by |
|
|
|
|
|
Tax Laws Amendment (2009 Measures No. 2) Act 2009 |
42, 2009 |
23 June 2009 |
Schedule 7 (items 13-15): 1 July 2009 |
-- |
|
Excise Laws Amendment (Fuel Tax Reform and Other Measures) Act 2006 |
74, 2006 |
26 June 2006 |
Schedule 1 (items 92-94): (c) |
-- |
|
148, 2008 |
11 Dec 2008 |
Schedule 3 (items 1, 2, 4, 9): 1 Jan 2009 |
Sch. 3 (item 9) |
|
|
Tax Laws Amendment (2009 Measures No. 2) Act 2009 |
42, 2009 |
23 June 2009 |
Schedule 7 (items 1-12, 16): 1 July 2009 |
Sch. 7 (item 16) |
(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 3 |
|
|
Part 3‑1 |
|
|
Division 41 |
|
|
Subdivision 41‑A |
|
|
Note 1 to s. 41‑5................. |
am. No. 42, 2009 |
|
Division 43 |
|
|
Subdivision 43‑A |
|
|
S. 43‑10.............................. |
am. No. 148, 2008 |
|
Division 44 |
|
|
Note to s. 44‑1.................... |
rep. No. 42, 2009 |
|
Part 3‑3 |
|
|
Div. 45 of Part 3‑3............... |
rep. No. 42, 2009 |
|
S. 45‑1................................ |
rep. No. 42, 2009 |
|
S. 45‑5................................ |
rep. No. 42, 2009 |
|
Chapter 4 |
|
|
Part 4‑1 |
|
|
Division 60 |
|
|
Subdivision 60‑A |
|
|
S. 60‑5................................ |
am. No. 42, 2009 |
|
Part 4‑2 |
|
|
Division 65 |
|
|
Subdivision 65‑A |
|
|
S. 65‑5................................ |
am. No. 42, 2009 |
|
S. 65‑10.............................. |
am. No. 42, 2009 |
|
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; No. 42, 2009 |
Note 2
Fuel Tax (Consequential and Transitional Provisions) Act 2006 (No. 73, 2006) (as amended by the Tax Laws Amendment (2009 Measures No. 2) Act 2009 (No. 42, 2009))
The amendments made by the Tax Laws Amendment (2009 Measures No. 2) Act 2009 commenced on 1 July 2009 and have been incorporated into this Note.
The following amendments commence on 1 July 2010:
Schedule 3
35 Section 65‑10 (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 Section 65‑10 (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.
As at 1 July 2009 the amendments are not incorporated in this compilation.
Table A
Application, saving or transitional provisions
Road Charges Legislation Repeal and Amendment Act 2008 (No. 148, 2008)
Schedule 3
9 Application
The amendments made by this Schedule apply to taxable fuel acquired or manufactured in, or imported into, Australia on or after 1 January 2009.
Tax Laws Amendment (2009 Measures No. 2) Act 2009 (No. 42, 2009)
Schedule 7
16 Application of Part 1 amendments
Meaning of programme end time
(1) In this Part:
programme end time means the time occurring just before the commencement of Part 1 of this Schedule.
Application
(2) The amendments made by Part 1 of this Schedule apply in relation to tax periods ending in financial years commencing on or after 1 July 2009.
(3) To avoid doubt, despite the repeal of subsection 65‑5(5) of the Fuel Tax Act 2006 by that Part, subsection 65‑5(4) of that Act continues not to apply in respect of the whole or a part of a fuel tax credit that, just before the programme end time, you were not entitled to take into account under subsection 45‑5(1) of that Act.
Decreasing fuel tax adjustment
(4) Subitem (5) applies if, at the programme end time, you were not a member of a programme mentioned in subsection 45‑5(1) of the Fuel Tax Act 2006.
(5) The Fuel Tax Act 2006 is taken to have had effect, at the programme end time, as if you became a member of such a programme at that time.