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FUEL TAX ACT 2006


TABLE OF PROVISIONS

           Long Title

            

CHAPTER 1--Introduction
            

   PART 1-1--PRELIMINARY

           Division 1--Preliminary

              Subdivision 1-A--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

              Subdivision 2-A--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

              Subdivision 3-A--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

              Subdivision 4-A--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

              Subdivision 40-A--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

   41.15.  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  
   41.25.  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 rules 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  
   70.15.   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

   70.35.  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

              Subdivision 105-A--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

              Subdivision 110-A--Dictionary

   110.5.  Dictionary  


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