Commonwealth Consolidated Acts Commonwealth Consolidated ActsWhile an entity meets the condition in column 1 of the table, the * fuel tax law applies to:
(a) the entity; and
(b) its fuel tax credits, * net fuel amount and * fuel tax adjustments;
in a corresponding way to the way in which the * GST law applies, because of the Division of the * GST Act mentioned in column 2, to:
(c) the entity; and
(d) its * input tax credits, * net amount and * adjustments.
|
Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities |
||
|
Item |
Column 1 While this condition is met ... |
Column 2 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 ... |
|
1 |
The entity has a * GST branch |
Division 54 |
|
2 |
The entity has a * resident agent |
Division 57 |
|
3 |
The entity has a non‑profit sub‑entity |
Division 63 |
Table of Sections 70‑ 35 Application of
fuel tax law to government entities
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