Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 65.10

             (1)  A * fuel tax adjustment under Division 44 is attributable to the * tax period or * fuel tax return period in which you become aware of the adjustment.

Note:          For attribution rules for other fuel tax adjustments, see subsection 46‑5(4) of this Act (GST instalment taxpayers) and item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .

             (2)  A * fuel tax adjustment under Division 45 is attributable to the * tax period in which you became a member of a programme mentioned in subsection 45‑5(1).

Table of Subdivisions

             Guide to Division 70

70‑A      Special rules about entities and how they are organised

70‑B      Government entities

Guide to Division 70