No. 72, 2006
Compilation No. 26
Compilation date: 1 July 2021
Includes amendments up to: Act No. 8, 2019
Registered: 13 August 2021
This compilation includes a commenced amendment made by Act No. 164, 2018
About this compilation
This compilation
This is a compilation of the Fuel Tax Act 2006 that shows the text of the law as amended and in force on 1 July 2021 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
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
Guide to Division 41 10
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
Guide to Division 42 16
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
Guide to Division 43 17
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
Guide to Division 44 25
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
Guide to Division 46 28
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
Guide to Division 47 30
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
Guide to Division 60 32
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
Guide to Division 61 35
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
Guide to Division 65 39
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
Guide to Division 70 42
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
Guide to Division 75 47
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
Guide to Division 95 55
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
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
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
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and 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): 1 July 2006 (s 2(1) item 8) | -- |
Fuel Tax (Consequential and Transitional Provisions) Act 2006 | 73, 2006 | 26 June 2006 | Schedule 3 (items 23A, 23B): 1 July 2006 (s 2(10 item 10A) | -- |
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): 1 July 2006 (s 2(1) item 3) | -- |
148, 2008 | 11 Dec 2008 | Schedule 3 (items 1, 2, 4, 9): 1 Jan 2009 | Sch. 3 (item 9) | |
42, 2009 | 23 June 2009 | Schedule 7 (items 1-12, 16): 1 July 2009 | Sch. 7 (item 16) | |
Tax Laws Amendment (2009 Measures No. 5) Act 2009 | 118, 2009 | 4 Dec 2009 | Schedule 1 (item 11): 1 July 2006 | -- |
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 | 20, 2010 | 24 Mar 2010 | Schedule 1 (items 17, 20) and Schedule 5 (items 6, 7): 24 Mar 2010 (s 2(1) item 1) | Sch. 1 (item 20) and Sch. 5 (item 7) |
Taxation of Alternative Fuels Legislation Amendment Act 2011 | 68, 2011 | 29 June 2011 | Schedule 1 (items 15-34): 1 Dec 2011 | Sch. 1 (items 22, 24, 29) |
Tax Laws Amendment (2011 Measures No. 8) Act 2011 | 136, 2011 | 29 Nov 2011 | Schedule 4 (items 5-7): 1 Dec 2011 (s 2(1) item 7) | Sch. 4 (item 7) |
157, 2011 | 4 Dec 2011 | Schedule 1 (items 1-43, 45): 1 July 2012 | Sch. 1 (item 45) | |
39, 2012 | 15 Apr 2012 | Sch 1 (items 16, 17, 166-185, 227-230, 239, 240) and Sch 2 (items 3, 4): 1 July 2012 (s 2(1) items 2, 7) | Sch. 1 (items 239, 240, 264) and Sch. 4 (item 16) | |
84, 2012 | 28 June 2012 | Schedule 2 (items 76-85): 1 July 2012 (s 2(1) item 3) | -- | |
Clean Energy Amendment (International Emissions Trading and Other Measures) Act 2012 | 204, 2012 | 13 Dec 2012 | Schedule 1 (item 93): 14 Dec 2012 | -- |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 | 88, 2013 | 28 June 2013 | Sch 7 (item 198): 28 June 2013 (s 2(1) item 1) | -- |
83, 2014 | 17 July 2014 | Sch 1 (items 108-154, 334): 1 July 2014 (s 2(1) item 2) | Sch 1 (item 334) | |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 | 110, 2014 | 16 Oct 2014 | Sch 5 (item 94): 16 Oct 2014 (s 2(1) item 7) | -- |
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 | 133, 2014 | 12 Dec 2014 | Sch 4: 10 Nov 2014 (s 2(1) item 3) | Sch 4 (item 6) |
2, 2015 | 25 Feb 2015 | Sch 2 (item 23): 1 July 2015 (s 2(1) item 4) | Sch 2 (item 73) | |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18) | -- |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 | 70, 2015 | 25 June 2015 | Sch 6 (items 5-12): 25 June 2015 (s 2(1) item 11) | Sch 6 (item 12) |
Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 | 81, 2015 | 26 June 2015 | Sch 1 (items 9-12, 15-18, 25-28): 1 July 2015 (s 2(1) item 1) | Sch 1 (items 11, 12, 25-28) |
102, 2015 | 30 June 2015 | Sch 3: 30 June 2015 (s 2(1) item 6) | Sch 3 (item 2) | |
Road Vehicle Standards (Consequential and Transitional Provisions) Act 2018 | 164, 2018 | 10 Dec 2018 | Sch 4 (item 4): 1 July 2021 (s 2(1) item 5) | -- |
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 | 8, 2019 | 1 Mar 2019 | Sch 8 (items 3-7): 2 Mar 2019 (s 2(1) item 10) | Sch 8 (items 6, 7) |
Provision affected | How affected |
Chapter 1 |
|
Part 1-2 |
|
Division 2 |
|
Subdivision 2-A |
|
s. 2-1............. | am. Nos. 68 and 157, 2011; No. 84, 2012; No 83, 2014 |
Chapter 3 |
|
Part 3-1 |
|
Division 3 |
|
Subdivision 3-A |
|
s 3-5.............. | am No 70, 2015 |
Division 40 |
|
Subdivision 40-A |
|
s. 40-5............ | am. Nos. 68 and 157, 2011; No 83, 2014 |
Division 41 |
|
s. 41-1............ | am. Nos. 68 and 157, 2011; No 83, 2014 |
Subdivision 41-A |
|
s. 41-5............ | am. No. 157, 2011; No 83, 2014; No 70, 2015 |
Note 1 to s. 41-5(1).... | am. No. 73, 2006; No. 42, 2009 |
Heading to s. 41-10.... | rs. No. 68, 2011 |
Subhead. to s. 41-10(1). | ad. No. 68, 2011 |
Subhead. to s. 41-10(2). | ad. No. 68, 2011 |
s. 41-10........... | am. Nos. 68 and 136, 2011; No 70, 2015 |
Subdivision 41-B |
|
am. No. 68, 2011; No. 84, 2012; No 83, 2014 | |
Note to s. 41-20...... | rep. No. 73, 2006 |
s. 41-25........... | am. No. 157, 2011; No 83, 2014 |
Heading to s. 41-30.... | rs. No. 157, 2011; No 83, 2014 |
s. 41-30........... | am. No. 157, 2011; No 83, 2014 |
ad. No. 84, 2012 | |
| rep No 83, 2014 |
Div. 42A of Part 3-1... | ad. No. 84, 2012 |
| rep No 83, 2014 |
s. 42A-1........... | ad. No. 84, 2012 |
| rep No 83, 2014 |
s. 42A-5........... | ad. No. 84, 2012 |
| rep No 83, 2014 |
Division 42 |
|
Subdivision 42-A |
|
s 42-5............. | am No 70, 2015 |
Division 43 |
|
s 43-1............. | am No 68, 2011; No 157, 2011; No 84, 2012; No 83, 2014; No 81, 2015 |
Subdivision 43-A |
|
s 43-5............. | am No 73, 2006; No 68, 2011; No 157, 2011; No 84, 2012; No 83, 2014; No 133, 2014; No 81, 2015; No 8, 2019 |
s 43-6................... | ad No 133, 2014 |
s 43-7............. | ad No 68, 2011 |
| am No 110, 2014; No 70, 2015; No 81, 2015 |
s. 43-8............ | ad. No. 157, 2011 |
| am. Nos. 84 and 204, 2012 |
| rep No 83, 2014 |
Heading to s. 43-10.... | rs. No. 157, 2011; No 83, 2014 |
s 43-10............ | am No 148, 2008; No 157, 2011; No 39, 2012; No 88, 2013; No 83, 2014; No 133, 2014; No 102, 2015; No 81, 2015; No 8, 2019 |
s. 43-11........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
Subdiv. 43-B of Div. 43 | ad. No. 157, 2011 |
s. 43-15........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-20........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-25........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-30........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-35........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-40........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-45........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-50........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-55........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-60........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-65........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-70........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
s. 43-75........... | ad. No. 157, 2011 |
| rep No 83, 2014 |
Division 44 |
|
s. 44-1............ | am. No. 39, 2012 |
Note to s. 44-1....... | rep. No. 42, 2009 |
Subdivision 44-A heading |
|
s 44-5................... | am No 133, 2014 |
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 |
Division 47 |
|
Div. 47 of Part 3-3.... | ad. No. 20, 2010 |
s. 47-1............ | ad. No. 20, 2010 |
| rs. No. 39, 2012 |
| am No 39, 2012 |
Subdivision 47-A |
|
s. 47-5............ | ad. No. 20, 2010 |
| rs. No. 39, 2012 |
s. 47-10........... | ad. No. 20, 2010 |
| am No 39, 2012 |
Chapter 4 |
|
Part 4-1 |
|
Division 60 |
|
s. 60-1............ | am. No. 39, 2012 |
Subdivision 60-A |
|
s. 60-5............ | am. No. 42, 2009; No. 68, 2011 |
s. 60-10........... | am No 39, 2012 |
Division 61 |
|
Subdivision 61-A |
|
s. 61-1............ | am. No. 39, 2012 |
Note to s. 61-1....... | ad. No. 39, 2012 |
s. 61-5............ | am. No. 20, 2010 |
| rs. No. 39, 2012 |
s. 61-7............ | ad. No. 39, 2012 |
s. 61-10........... | rs. No. 39, 2012 |
s. 61-15........... | am. No. 39, 2012 |
s 61-17............ | ad No 39, 2012 |
| rep No 2, 2015 |
Part 4-2 |
|
Division 65 |
|
Subdivision 65-A |
|
s. 65-5............ | am. No. 42, 2009; No. 39, 2012 |
s. 65-10........... | am. No. 42, 2009 |
Note to s. 65-10...... | am. No. 73, 2006 |
| rs No 73, 2006 |
Part 4-3 |
|
Division 70 |
|
Subdivision 70-A |
|
s. 70-25........... | am. No. 118, 2009 |
s. 70-30........... | am. No. 39, 2012 |
Part 4-4 |
|
Division 75 |
|
s. 75-1............ | am. No. 39, 2012 |
Subdivision 75-A |
|
s 75-15............ | am No 81, 2015 |
Subdivision 75-B |
|
Heading to s. 75-40.... | rs. No. 39, 2012 |
s. 75-40........... | am. No. 39, 2012 |
Note to s. 75-40(1).... | rep. No. 39, 2012 |
s. 75-45........... | am. No. 39, 2012 |
Note to s. 75-45(3).... | rep. No. 39, 2012 |
Note to s. 75-45(5).... | rep. No. 39, 2012 |
s 75-50............ | rs No 39, 2012 |
Chapter 5 |
|
Part 5-3 |
|
Division 110 |
|
Subdivision 110-A |
|
s 110-5............ | am No 58, 2006; No 73, 2006 (as am by No 42, 2006); No 74, 2006; No 42, 2009; No 68, 2011; No 157, 2011; No 39, 2012; No 84, 2012 ; No 83, 2014; No 133, 2014; No 70, 2015; No 164, 2018 |