Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 47.10

    If:

  (a)   you requested the Commissioner to treat a document under subsection   29 - 70(1B) of the * GST Act as a tax invoice (within the meaning of that Act) for the purposes of attributing an * input tax credit for fuel to a * tax period; and

  (b)   you made the request before the end of the 4 - year period mentioned in subsection   47 - 5(1) of this Act in relation to the tax period; and

  (c)   the Commissioner agrees to the request after the end of the 4 - year period;

you do not cease under subsection   47 - 5(1) to be entitled to a fuel tax credit for the fuel to the extent that, had the Commissioner agreed to the request before the end of the 4 - year period, you would not cease under that subsection to be entitled to the credit.

Table of Subdivisions

  Guide to Division   60

60 - A   Net fuel amounts