A Bill for an Act about CPRS fuel credits, and for related purposes
The Parliament of Australia enacts:
Chapter 1—Introduction
Part 1‑1—Preliminary
Division 1—Preliminary
Table of Subdivisions
1‑A Preliminary
Subdivision 1‑A—Preliminary
Table of Sections
1‑5 Short title
1‑10 Commencement
1‑5 Short title
This Act may be cited as the Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Act 2009.
1‑10 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information |
| Column 1 | Column 2 | Column 3 |
| Provision(s) | Commencement | Date/Details |
| 1. Sections 1‑5 and 1‑10 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent. | |
| 2. Sections 2‑1 to 13‑1 | 1 July 2011. However, the provision(s) do not commence at all if section 3 of the Carbon Pollution Reduction Scheme Act 2009 does not commence before 1 July 2011. | 1 July 2011 |
Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
Part 1‑2—Using this Act
Division 2—Overview and purpose
Table of Subdivisions
2‑A Overview and purpose
Subdivision 2‑A—Overview and purpose
Table of Sections
2‑1 Overview and purpose
2‑1 Overview and purpose
This Act provides for CPRS fuel credits to offset the impact of the carbon pollution reduction scheme.
Administration of CPRS fuel credits is dealt with under the Fuel Tax Act 2006.
Division 3—Explanation of the use of defined terms
Table of Subdivisions
3‑A Explanation of the use of defined terms
Subdivision 3‑A—Explanation of the use of defined terms
Table of Sections
3‑1 When defined terms are identified
3‑5 When terms are not identified
3‑10 Identifying the defined term in a definition
3‑1 When defined terms are identified
(1) Many of the terms used in this Act are defined.
(2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “*enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions at section 13‑1.
3‑5 When terms are not identified
(1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
(2) Terms are not asterisked in the non‑operative material contained in this Act.
Note: The non‑operative material is described in Division 4.
(3) The following basic terms used throughout the Act are not identified with an asterisk.
| Common definitions that are not asterisked |
| Item | This term: |
| 1 | Australia |
| 2 | Commissioner |
| 3 | CPRS fuel credit |
| 4 | entity |
| 5 | fuel |
| 6 | you |
3‑10 Identifying the defined term in a definition
Within a definition, the defined term is identified by bold italics.
Division 4—Status of Guides and other non‑operative material
Table of Subdivisions
4‑A Status of Guides and other non‑operative material
Subdivision 4‑A—Status of Guides and other non‑operative material
Table of Sections
4‑1 Non‑operative material
4‑5 Guides
4‑10 Other material
4‑1 Non‑operative material
In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.
This other material falls into 2 main categories.
4‑5 Guides
The first is the “Guides”. A *Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.
*Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 12‑10.
4‑10 Other material
The other category consists of material such as notes and examples. These also form part of the Act. Generally, they are distinguished by type size from the operative provisions, but are not kept separate from them.
Chapter 2—CPRS fuel credits
Part 2‑1—Basic rules
Division 5—Object of this Chapter
Table of Subdivisions
5‑A Object of this Chapter
Subdivision 5‑A—Object of this Chapter
Table of Sections
5‑1 Object of this Chapter
5‑1 Object of this Chapter
The object of this Chapter is to provide CPRS fuel credits to offset the impact of the carbon pollution reduction scheme.
Division 6—CPRS fuel credits
Table of Subdivisions
Guide to Division 6
6‑A Entitlement rules for CPRS fuel credits
6‑B Disentitlement rules for CPRS fuel credits
Guide to Division 6
6‑1 What this Division is about
CPRS fuel credits are provided in the following situations:
(a) you acquire, manufacture or import fuel between 1 July 2011 and 30 June 2014 for use in fishing operations or agriculture;
(b) you acquire, manufacture, or import fuel between 1 July 2011 and 30 June 2014 for use in incidental fishing activities or incidental agricultural activities;
(c) you acquire, manufacture or import fuel between 1 July 2011 and 30 June 2012 for use in heavy on‑road vehicles;
(d) you acquire, manufacture or import fuel between 1 July 2011 and 30 June 2012 for use in certain vehicles acquired before 1 July 2006;
(e) you supply, or apply to your own use, automotive liquid petroleum gas between 1 July 2011 and 30 June 2014, and you are a liable entity for the purposes of the carbon pollution reduction scheme;
(f) you supply, or apply to your own use, automotive compressed natural gas between 1 July 2011 and 30 June 2012, and you are a liable entity for the purposes of the carbon pollution reduction scheme;
(g) you supply, or apply to your own use, automotive liquefied natural gas between 1 July 2011 and 30 June 2012, and you are a liable entity for the purposes of the carbon pollution reduction scheme.
Subdivision 6‑A—Entitlement rules for CPRS fuel credits
Table of Sections
6‑5 CPRS fuel credit for fuel to be used for fishing operations or agriculture
6‑10 CPRS fuel credit for fuel to be used for incidental fishing activities or incidental agricultural activities
6‑15 CPRS fuel credit for fuel to be used in heavy on‑road vehicles
6‑20 CPRS fuel credit for fuel to be used in certain vehicles acquired before 1 July 2006
6‑25 CPRS fuel credit for automotive liquid petroleum gas
6‑30 CPRS fuel credit for automotive compressed natural gas
6‑35 CPRS fuel credit for automotive liquefied natural gas
6‑5 CPRS fuel credit for fuel to be used for fishing operations or agriculture
(1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that you acquire or manufacture in, or import into, Australia during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2014;
to the extent that you do so:
(c) for use in *carrying on your *enterprise in:
(i) *fishing operations; or
(ii) *agriculture; and
(d) for use other than in a vehicle travelling on a public road.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
6‑10 CPRS fuel credit for fuel to be used for incidental fishing activities or incidental agricultural activities
(1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that you acquire or manufacture in, or import into, Australia during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2014;
to the extent that you do so:
(c) for use in *carrying on your *enterprise; and
(d) for use in:
(i) *incidental fishing activities; or
(ii) *incidental agricultural activities; and
(e) for use other than in a vehicle travelling on a public road.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
6‑15 CPRS fuel credit for fuel to be used in heavy on‑road vehicles
(1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that you acquire or manufacture in, or import into, Australia during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2012;
to the extent that you do so:
(c) for use in *carrying on your *enterprise; and
(d) for use in a vehicle with a gross vehicle mass exceeding 4.5 tonnes travelling on a public road.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
(3) Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:
(a) you are a non‑profit body; and
(b) you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:
(i) provides emergency services; and
(ii) is clearly identifiable as such.
6‑20 CPRS fuel credit for fuel to be used in certain vehicles acquired before 1 July 2006
(1) You are entitled to a CPRS fuel credit for *eligible taxable fuel that you acquire or manufacture in, or import into, Australia during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2012;
if, as a result of the operation of item 12 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006, you are entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act 2006 for the fuel.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you acquire, manufacture or import the fuel, you are *registered for GST, or *required to be registered for GST.
(3) Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel:
(a) you are a non‑profit body; and
(b) you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that:
(i) provides emergency services; and
(ii) is clearly identifiable as such.
6‑25 CPRS fuel credit for automotive liquid petroleum gas
(1) You are entitled to a CPRS fuel credit for *liquid petroleum gas you *supply, or apply to your own use, during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2014;
if:
(c) the liquid petroleum gas is marketed, or intended, for use in a vehicle travelling on a road; and
(d) because of the supply, or the application to own use, you are a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 or 40 of the Carbon Pollution Reduction Scheme Act 2009 for an *eligible financial year; and
(e) in the case of supply—you supply the liquid petroleum gas in your capacity as a *liquid petroleum gas marketer; and
(f) in the case of application to own use—at the time you apply the liquid petroleum gas to your own use, you are a *liquid petroleum gas marketer.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you *supply, or apply to your own use, the liquid petroleum gas, you are *registered for GST, or *required to be registered for GST.
6‑30 CPRS fuel credit for automotive compressed natural gas
(1) You are entitled to a CPRS fuel credit for *compressed natural gas you *supply, or apply to your own use, during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2012;
if:
(c) the compressed natural gas is marketed, or intended, for use in a vehicle travelling on a road; and
(d) because of the supply, or the application to own use, you are a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 or 40 of the Carbon Pollution Reduction Scheme Act 2009 for an *eligible financial year.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you *supply, or apply to your own use, the compressed natural gas, you are *registered for GST, or *required to be registered for GST.
6‑35 CPRS fuel credit for automotive liquefied natural gas
(1) You are entitled to a CPRS fuel credit for liquefied natural gas you *supply, or apply to your own use, during the period:
(a) beginning at the start of 1 July 2011; and
(b) ending at the end of 30 June 2012;
if:
(c) the liquefied natural gas is marketed, or intended, for use in a vehicle travelling on a road; and
(d) because of the supply, or the application to own use, you are a *liable entity under section 33, 33A, 34, 35, 36, 37, 38, 39 or 40 of the Carbon Pollution Reduction Scheme Act 2009 for an *eligible financial year.
Note: See also Subdivision 6‑B (disentitlement rules).
Registration for GST
(2) However, you are only entitled to the CPRS fuel credit if, at the time you *supply, or apply to your own use, the liquefied natural gas, you are *registered for GST, or *required to be registered for GST.
Subdivision 6‑B—Disentitlement rules for CPRS fuel credits
Table of Sections
6‑40 No CPRS fuel credit if another entity was previously entitled to a credit
6‑45 No CPRS fuel credit for fuel to be used in motor vehicles that do not meet environmental criteria
6‑50 No CPRS fuel credit for fuel to be used in aircraft
6‑40 No CPRS fuel credit if another entity was previously entitled to a credit
(1) You are not entitled to a CPRS fuel credit for fuel if it is reasonable to conclude that another entity has previously been entitled to a CPRS fuel credit, or a *decreasing CPRS fuel credit adjustment, for the fuel.
(2) However, subsection (1) does not apply if it is also reasonable to conclude that another entity had, in respect of the credit, an *increasing CPRS fuel credit adjustment of the *amount of the credit.
6‑45 No CPRS fuel credit for fuel to be used in motor vehicles that do not meet environmental criteria
(1) You are not entitled to a CPRS fuel credit under section 6‑15 or 6‑20 for fuel to the extent that you acquire, manufacture, or import the fuel for use in a *motor vehicle, unless the vehicle meets one of the following criteria:
(a) it is manufactured on or after 1 January 1996;
(b) it is registered in an audited maintenance program that is accredited by the *Transport Secretary;
(c) it meets Rule 147A of the Australian Vehicle Standards Rules 1999;
(d) it complies with a maintenance schedule that is endorsed by the Transport Secretary.
(2) Subsection (1) does not apply to a *motor vehicle:
(a) that is used:
(i) in carrying on a *primary production business; and
(ii) primarily on an agricultural property; or
(b) that is not powered by a diesel engine; or
(c) that is not used on a public road.
6‑50 No CPRS fuel credit for fuel to be used in aircraft
You are not entitled to a CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you acquire, manufacture or import for use as fuel in aircraft if the fuel was entered for home consumption for that use (within the meaning of the Excise Act 1901 or the Customs Act 1901, as the case requires).
Division 7—Working out your CPRS fuel credit
Table of Subdivisions
Guide to Division 7
7‑A Working out your CPRS fuel credit
Guide to Division 7
7‑1 What this Division is about
This Division sets out rules for calculating the amount of your CPRS fuel credit.
Subdivision 7‑A—Working out your CPRS fuel credit
Table of Sections
7‑5 Working out your CPRS fuel credit
7‑5 Working out your CPRS fuel credit
(1) The *amount of your CPRS fuel credit for fuel that you:
(a) acquire; or
(b) manufacture; or
(c) import; or
(d) *supply; or
(e) apply to your own use;
at a particular time is the amount worked out to 5 decimal places (rounding up if the sixth decimal place is 5 or more) using the formula:
where:
adjusted volume of the fuel means:
(a) if the fuel:
(i) is classified to subitem 10.7, 10.11. 10.12 or 10.30 of the Schedule to the Excise Tariff Act 1921; or
(ii) would be classified to those subitems if the fuel was manufactured in Australia;
the number of litres in so much of the fuel as does not consist of either of the following:
(iii) ethanol;
(iv) *biodiesel; or
(b) if the fuel is *compressed natural gas—the number of cubic metres of the fuel; or
(c) otherwise—the number of litres of the fuel.
For the purposes of paragraph (a), disregard any water that has been added to manufacture the fuel.
Note: Paragraph (a) deals with blended fuel.
relevant rate of duty means the rate of duty specified at that time in subitem 10.10 of the Schedule to the Excise Tariff Act 1921.
Note 1: See also section 6AA of the Excise Tariff Act 1921.
Note 2: Division 10 sets out which tax period a credit is attributable to.
Adjustment factor
(2) For the purposes of subsection (1), the adjustment factor is the number worked out using the following table:
| Adjustment factor |
| Item | If ... | the adjustment factor is ... |
| 1 | you are entitled to the CPRS fuel credit under section 6‑5 (fishing operations or agriculture) | 1 |
| 2 | (a) you are entitled to the CPRS fuel credit under section 6‑10 (incidental fishing activities or incidental agricultural activities); and (b) you acquire, manufacture or import the fuel during the period: (i) beginning at the start of 1 July 2011; and (ii) ending at the end of 30 June 2012 | 0.5 |
| 3 | (a) you are entitled to the CPRS fuel credit under section 6‑10 (incidental fishing activities or incidental agricultural activities); and (b) you acquire, manufacture or import the fuel during the period: (i) beginning at the start of 1 July 2012; and (ii) ending at the end of 30 June 2014 | 1 |
| 4 | you are entitled to the CPRS fuel credit under section 6‑15 (heavy on‑road vehicles) | 1 |
| 5 | you are entitled to the CPRS fuel credit under section 6‑20 (certain vehicles acquired before 1 July 2006) | 1 |
| 6 | you are entitled to the CPRS fuel credit under section 6‑25 (automotive liquid petroleum gas) | 0.67 |
| 7 | you are entitled to the CPRS fuel credit under section 6‑30 (automotive compressed natural gas) | 0.78 |
| 8 | you are entitled to the CPRS fuel credit under section 6‑35 (automotive liquefied natural gas) | 0.5 |
Amount of CPRS fuel credit for blends containing petrol or diesel
(3) However, the *amount of your CPRS fuel credit for fuel that:
(a) is a blend of more than one kind of fuel; and
(b) meets a fuel standard, under the Fuel Quality Standards Act 2000, for petrol or diesel;
is worked out under subsection (1) as if the fuel were entirely that kind of petrol or diesel (as the case requires).
Division 8—Increasing and decreasing CPRS fuel credit adjustments
Table of Subdivisions
Guide to Division 8
8‑A Increasing and decreasing CPRS fuel credit adjustments
Guide to Division 8
8‑1 What this Division is about
Your entitlement under section 6‑5, 6‑10, 6‑15 or 6‑20 to a CPRS fuel credit for fuel is worked out on the basis of what the fuel is intended for when you acquire, manufacture or import the fuel.
If you use the fuel differently, or you do not use the fuel at all, you have an increasing or decreasing CPRS fuel credit adjustment.
CPRS fuel credit adjustments are included in working out your net fuel amount under the Fuel Tax Act 2006. (Your net fuel amount determines how much you owe the Commissioner or the Commissioner owes you.)
Subdivision 8‑A—Increasing and decreasing CPRS fuel credit adjustments
Table of Sections
8‑5 Increasing and decreasing CPRS fuel credit adjustments for change of circumstances
8‑10 Increasing CPRS fuel credit adjustment for failure to use fuel
8‑5 Increasing and decreasing CPRS fuel credit adjustments for change of circumstances
(1) You have a *CPRS fuel credit adjustment if you use fuel in circumstances where, if you had originally acquired, manufactured or imported the fuel to use in those circumstances, the *amount of the CPRS fuel credit to which you would have been entitled under section 6‑5, 6‑10, 6‑15 or 6‑20 would have been different from the *amount to which you are or were entitled.
(2) The *amount of the adjustment is the difference between the 2 amounts.
Note: Division 10 sets out which tax period or fuel tax return period the CPRS fuel credit adjustment is attributable to.
Decreasing CPRS fuel credit adjustments
(3) The *CPRS fuel credit adjustment is a decreasing CPRS fuel credit adjustment if the *amount to which you would have been entitled is greater than the amount to which you are or were entitled.
Increasing CPRS fuel credit adjustments
(4) The *CPRS fuel credit adjustment is an increasing CPRS fuel credit adjustment if the *amount to which you are or were entitled is greater than the amount to which you would have been entitled.
8‑10 Increasing CPRS fuel credit adjustment for failure to use fuel
You have an increasing CPRS fuel credit adjustment if:
(a) you are or were entitled under section 6‑5, 6‑10, 6‑15 or 6‑20 to a CPRS fuel credit for fuel; and
(b) you have no reasonable prospect of using the fuel.
The *amount of the adjustment is the amount of the credit that you are or were entitled to.
Example: You acquire eligible taxable fuel to use in a harvester in carrying on your agriculture enterprise, so you are paid a CPRS fuel credit for the fuel. Later on, the fuel is stolen. You have an increasing CPRS fuel credit adjustment of the amount of the credit.
Note: Division 10 sets out which tax period or fuel tax return period the CPRS fuel credit adjustment is attributable to.
Part 2‑2—Special rules
Division 9—Instalment taxpayers
Table of Subdivisions
Guide to Division 9
9‑A Instalment taxpayers
Guide to Division 9
9‑1 What this Division is about
If you are a GST instalment taxpayer, you work out and claim your CPRS fuel credits for GST instalment quarters, instead of the tax period you use for the GST. However, you can choose not to give a return for the first 3 GST instalment quarters in a financial year (but if you have an increasing CPRS fuel credit adjustment, you must give a return for the last quarter in the year).
Subdivision 9‑A—Instalment taxpayers
Table of Sections
9‑5 Instalment taxpayers
9‑5 Instalment taxpayers
(1) If you are a *GST instalment payer, you must treat each *GST instalment quarter as if it were a *tax period.
GST instalment quarters to be treated as tax periods
(2) For the purposes of working out under subsection 10‑5(1) which *GST instalment quarter a CPRS fuel credit is attributable to, you must treat each GST instalment quarter as if, in the *GST Act, the quarter were a *tax period.
Choice to give a return for first 3 quarters
(3) You may choose whether to give the Commissioner a return for any of the first 3 *GST instalment quarters in a *financial year. If you do so, you must give the Commissioner your return on or before the day on which you are, or would be, required to pay your *GST instalment to the Commissioner for the quarter (disregarding section 162‑80 of the *GST Act).
Note: Section 162‑80 of the GST Act allows certain entities to pay only 2 GST instalments for a financial year.
(4) If you choose not to give a return for any of those quarters, then any CPRS fuel credit or *CPRS fuel credit adjustment that is attributable to that quarter:
(a) ceases to be attributable to that quarter; and
(b) becomes attributable to the first quarter for which you give the Commissioner a return.
Note: See subsection 10‑5(5) if your return for a quarter does not include a CPRS fuel credit that is attributable, under this subsection, to the quarter.
Requirement to give a return for final quarter
(5) If you have an *increasing CPRS fuel credit adjustment that is (or, under subsection (4), would be) attributable to the last *GST instalment quarter in the *financial year, you must give the Commissioner a return for that quarter on or before the day on which you are, or would be, required to pay your *GST instalment to the Commissioner for the quarter (disregarding section 162‑80 of the *GST Act).
Chapter 3—Common rules
Part 3‑1—Attribution rules
Division 10—Attribution rules
Table of Subdivisions
Guide to Division 10
10‑A Attribution rules
Guide to Division 10
10‑1 What this Division is about
CPRS fuel credits and CPRS fuel credit adjustments are attributed to tax periods (or fuel tax return periods).
If you are registered for GST, or required to be registered for GST, your CPRS fuel credit for fuel that you acquire or import is attributed to the same period as your input tax credit for the fuel. If you are neither registered for GST, nor required to be registered for GST, your CPRS fuel credit for fuel that you acquire or import is attributed to the fuel tax return period in which you acquire or import the fuel.
Your CPRS fuel credit for fuel that you manufacture is attributed to the tax period or fuel tax return period in which the fuel was entered for home consumption.
Your CPRS fuel credit for fuel that you supply, or apply to your own use, is attributed to the tax period or fuel tax return period in which you supply, or apply to your own use, the fuel.
CPRS fuel credit adjustments are attributed to the tax period (or fuel tax return period) in which you become aware of the adjustment.
Subdivision 10‑A—Attribution rules
Table of Sections
10‑5 Attribution rules for CPRS fuel credits
10‑10 Attribution rules for CPRS fuel credit adjustments
10‑5 Attribution rules for CPRS fuel credits
Attribution rules for fuel you acquire or import
(1) If you are *registered for GST, or *required to be registered for GST, your CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you acquire or import is attributable to:
(a) the same *tax period that your *input tax credit for the fuel is attributable to under the *GST Act; or
(b) the same tax period that an input tax credit would have been attributable to under that Act if the fuel had been a *creditable acquisition or a *creditable importation.
(2) If you are neither *registered for GST, nor *required to be registered for GST, your CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you acquire or import is attributable to the *fuel tax return period in which you acquire or import the fuel.
Attribution rule for fuel you manufacture
(3) Your CPRS fuel credit under section 6‑5, 6‑10, 6‑15 or 6‑20 for fuel that you manufacture is attributable to the *tax period or *fuel tax return period in which the fuel was entered for home consumption (within the meaning of the Excise Act 1901).
Attribution rule for fuel that you supply or that you apply to your own use
(4) Your CPRS fuel credit under section 6‑25, 6‑30 or 6‑35 for fuel that you *supply, or apply to your own use, is attributable to the *tax period or *fuel tax return period in which you supply, or apply to your own use, the fuel.
Later attribution rule for CPRS fuel credits
(5) If your return for a *tax period or *fuel tax return period states a *net fuel amount that does not take into account a CPRS fuel credit that is attributable to the period mentioned in subsection (1), (2), (3) or (4) then the credit:
(a) ceases to be attributable to that period; and
(b) becomes attributable to the first period for which you give the Commissioner a return that does take it into account.
Note: For another attribution rule for CPRS fuel credits, see subsection 9‑5(4) (GST instalment taxpayers).
10‑10 Attribution rules for CPRS fuel credit adjustments
A *CPRS fuel credit adjustment is attributable to the *tax period or *fuel tax return period in which you become aware of the adjustment.
Note: For attribution rules for other CPRS fuel credit adjustments, see subsection 9‑5(4) (GST instalment taxpayers).
Chapter 4—Miscellaneous
Part 4‑1—Miscellaneous
Division 11—Miscellaneous
Table of Subdivisions
Guide to Division 11
11‑A Miscellaneous
Guide to Division 11
11‑1 What this Division is about
This Division provides for the following matters:
(a) the Commissioner to have the general administration of this Act;
(b) the application of this Act to the Commonwealth;
(c) regulations to be made for the purposes of this Act.
Subdivision 11‑A—Miscellaneous
Table of Sections
11‑5 Commissioner has general administration of this Act
11‑10 Application of this Act to the Commonwealth
11‑15 Regulations
11‑5 Commissioner has general administration of this Act
The Commissioner has the general administration of this Act.
Note: An effect of this provision is that the Taxation Administration Act 1953 applies to this Act as a taxation law.
11‑10 Application of this Act to the Commonwealth
(1) It is the Parliament’s intention that the Commonwealth and *untaxable Commonwealth entities should:
(a) be notionally entitled to CPRS fuel credits; and
(b) have notional *CPRS fuel credit adjustments.
Note: The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1‑15 of the Fuel Tax Act 2006).
(2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity.
(3) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.
(4) A direction given under subsection (2) is not a legislative instrument.
11‑15 Regulations
The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
Chapter 5—Interpretation
Part 5‑1—Rules for interpreting this Act
Division 12—Rules for interpreting this Act
Table of Subdivisions
12‑A Rules for interpreting this Act
Subdivision 12‑A—Rules for interpreting this Act
Table of Sections
12‑1 What forms part of this Act
12‑5 What does not form part of this Act
12‑10 Guides, and their role in interpreting this Act
12‑1 What forms part of this Act
(1) The following form part of this Act:
(a) the headings to the Chapters, Parts, Divisions and Subdivisions of this Act;
(b) *Guides;
(c) the headings to the sections and subsections of this Act;
(d) the headings for groups of sections of this Act (group headings);
(e) the notes and examples (however described) that follow provisions of this Act.
(2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.
12‑5 What does not form part of this Act
The following do not form part of this Act:
(a) footnotes and endnotes;
(b) Tables of Subdivisions;
(c) Tables of sections.
12‑10 Guides, and their role in interpreting this Act
(1) A Guide consists of:
(a) sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.; or
(b) a Subdivision, Division or Part that is identified as a Guide by a provision in the Subdivision, Division or Part.
(2) *Guides form part of this Act, but they are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered:
(a) in determining the purpose or object underlying the provision; or
(b) to confirm that the provision’s meaning is the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision; or
(c) in determining the provision’s meaning if the provision is ambiguous or obscure; or
(d) in determining the provision’s meaning if the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.
Part 5‑2—Dictionary
Division 13—Dictionary
Table of Subdivisions
13‑A Dictionary
Subdivision 13‑A—Dictionary
Table of Sections
13‑1 Dictionary
13‑1 Dictionary
In this Act:
agriculture has the same meaning as in the Energy Grants (Credits) Scheme Act 2003, but does not include an activity relating to *carbon sequestration. For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.
amount includes a nil amount.
Australia has the meaning given by section 195‑1 of the *GST Act.
biodiesel has the same meaning as in the Excise Tariff Act 1921.
carbon pollution reduction scheme has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
carbon sequestration has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
carrying on an *enterprise has the meaning given by section 195‑1 of the *GST Act.
Commissioner means the Commissioner of Taxation.
Note: The office of Commissioner of Taxation is created by section 4 of the Taxation Administration Act 1953.
compressed natural gas has the same meaning as in the National Greenhouse and Energy Reporting Regulations 2008.
CPRS fuel credit means an entitlement arising under section 6‑5, 6‑10, 6‑15, 6‑20, 6‑25, 6‑30 or 6‑35.
creditable acquisition has the meaning given by section 195‑1 of the *GST Act.
creditable importation has the meaning given by section 195‑1 of the *GST Act.
decreasing CPRS fuel credit adjustment has the meaning given by section 8‑5.
eligible financial year has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
eligible taxable fuel means:
(a) excisable goods (within the meaning of the Excise Act 1901) classified to subitem 10.1, 10.2, 10.3, 10.5, 10.7, 10.10, 10.11, 10.12, 10.15, 10.16, 10.18, 10.28 or 10.30 of the Schedule of the Excise Tariff Act 1921; or
(b) imported goods (within the meaning of the Excise Act 1901) that would be classified to those subitems if they were manufactured in Australia.
enterprise has the meaning given by section 9‑20 of the *GST Act.
entity has the meaning given by section 184‑1 of the *GST Act.
Finance Minister has the meaning given by section 195‑1 of the *GST Act.
financial year has the meaning given by section 195‑1 of the *GST Act.
fishing operations has the same meaning as in the Energy Grants (Credits) Scheme Act 2003. For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.
fuel means:
(a) *eligible taxable fuel; or
(b) *liquid petroleum gas; or
(c) *compressed natural gas; or
(d) liquefied natural gas.
fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.
fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST instalment has the meaning given by subsection 162‑70(1) of the *GST Act.
GST instalment payer has the meaning given by section 162‑50 of the *GST Act.
GST instalment quarter has the meaning given by subsections 162‑70(2) and (3) of the *GST Act.
Guide has the meaning given by section 12‑10.
incidental agricultural activities has the meaning given by the regulations.
incidental fishing activities has the meaning given by the regulations.
increasing CPRS fuel credit adjustment has the meaning given by sections 8‑5 and 8‑10.
input tax credit has the meaning given by section 195‑1 of the *GST Act.
liable entity has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
liquid petroleum gas has the same meaning as in the National Greenhouse and Energy Reporting Regulations 2008.
liquid petroleum gas marketer has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
motor vehicle has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.
primary production business has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
registered for GST has the meaning given to registered by section 195‑1 of the *GST Act.
required to be registered for GST has the meaning given to required to be registered by section 195‑1 of the *GST Act.
supply has the same meaning as in the Carbon Pollution Reduction Scheme Act 2009.
tax period has the meaning given by section 195‑1 of the *GST Act.
Transport Department means the Department administered by the *Transport Minister.
Transport Minister means the Minister who administers the Motor Vehicle Standards Act 1989.
Transport Secretary means the Secretary of the *Transport Department.
untaxable Commonwealth entity has the meaning given by section 177‑1 of the *GST Act.
you: if a provision of this Act uses the expression you, it applies to entities generally, unless its application is expressly limited.
Note: The expression you is not used in provisions that apply only to entities that are not individuals.