Commonwealth Numbered Acts Commonwealth Numbered Acts(1) The entities in column 1 of the table are treated as a single entity for the purposes of the * fuel tax law.
(2) The entity in column 2 of the table has all the rights, powers and obligations of the single entity under the * fuel tax law (instead of each entity in column 1 having those rights, powers and obligations).
|
Application of fuel tax law to GST groups and joint ventures | ||
| Item | Column 1 These entities are treated as a single entity for the purposes of the fuel tax law | Column 2 This entity has all the rights, powers and obligations of the single entity under the fuel tax law |
| 1 | The members of a * GST group | The representative member of the group |
| 2 | The * participants in a * GST joint venture (to the extent that any relevant fuel is acquired, manufactured or imported in the course of activities for which the joint venture was entered into) | The * joint venture operator of the joint venture |
Note: Sections 444‑80 and 444‑90 in Schedule 1 to the Taxation Administration Act 1953 affect the operation of this section.