Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 70.30

    While 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 , * assessed 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 , assessed 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