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FUEL TAX ACT 2006 - NOTES

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

Endnotes

Endnote 1--About the endnotes

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.

 

Endnote 2--Abbreviation key

 

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)

LIA = Legislative Instruments Act 2003

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

Fuel Tax Act 2006

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)
Schedule 3 (items 34A, 34B): 1 July 2008
Schedule 3 (items 35, 36): 1 July 2010
Schedule 3 (items 37-39): 1 July 2012
Schedule 3 (items 40, 41): 1 July 2013

--

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)

--

Road Charges Legislation Repeal and Amendment Act 2008

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)

Tax Laws Amendment (2009 Measures No. 5) Act 2009

118, 2009

4 Dec 2009

Schedule 1 (item 11): 1 July 2006
Schedule 1 (item 46): 4 Dec 2009 (s 2(1) item 1)

--

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)

Clean Energy (Fuel Tax Legislation Amendment) Act 2011

157, 2011

4 Dec 2011

Schedule 1 (items 1-43, 45): 1 July 2012

Sch. 1 (item 45)

Indirect Tax Laws Amendment (Assessment) Act 2012

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 247-253, 264): 1 Jan 2017 (s 2(1) item 3)
Sch 4 (items 14-16): 15 Apr 2012 (s 2(1) item 1)

Sch. 1 (items 239, 240, 264) and Sch. 4 (item 16)

Clean Energy Legislation Amendment Act 2012

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)

--

Clean Energy Legislation (Carbon Tax Repeal) Act 2014

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)

Treasury Legislation Amendment (Repeal Day) Act 2015

2, 2015

25 Feb 2015

Sch 2 (item 23): 1 July 2015 (s 2(1) item 4)
Sch 2 (item 73): 25 Feb 2015 (s 2(1) item 5)

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)

Fuel Indexation (Road Funding) Act 2015

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 (item 26): 1 Apr 2019 (s 2(1) item 11)

Sch 8 (items 6, 7)

 

Endnote 4--Amendment history

 

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

 

s. 41-15...........

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

s. 41-35...........

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
of Part 3-1

ad. No. 157, 2011
rep No 83, 2014

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

 


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