Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
Fuel Tax Act 2006
No. 72, 2006
In force
Administered by
Department of the Treasury
Superseded version
View latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2017C00004 C23
01 January 2017
-
01 March 2019
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Chapter 1—Introduction
Collapse
Part 1-1—Preliminary
Collapse
Division 1—Preliminary
Collapse
Subdivision 1-A—Preliminary
1-5 Short title
1-10 Commencement
1-15 States and Territories are bound by the fuel tax law
Collapse
Part 1-2—Using this Act
Collapse
Division 2—Overview and purpose of the fuel tax law
Collapse
Subdivision 2-A—Overview and purpose of the fuel tax law
2-1 Overview and purpose of the fuel tax law
Collapse
Division 3—Explanation of the use of defined terms
Collapse
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
Collapse
Division 4—Status of Guides and other non-operative material
Collapse
Subdivision 4-A—Status of Guides and other non-operative material
4-1 Non-operative material
4-5 Guides
4-10 Other material
Collapse
Chapter 3—Fuel tax credits
Collapse
Part 3-1—Basic rules
Collapse
Division 40—Object of this Chapter
Collapse
Subdivision 40-A—Object of this Chapter
40-5 Object of this Chapter
Collapse
Division 41—Fuel tax credits for business taxpayers and non-profit bodies
41-1 What this Division is about
Collapse
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
Collapse
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
Collapse
Division 42—Fuel tax credit for non-business taxpayers
42-1 What this Division is about
Collapse
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
Collapse
Division 43—Working out your fuel tax credit
43-1 What this Division is about
Collapse
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
Collapse
Division 44—Increasing and decreasing fuel tax adjustments
44-1 What this Division is about
Collapse
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
Collapse
Part 3-3—Special rules
Collapse
Division 46—Instalment taxpayers
46-1 What this Division is about
Collapse
Subdivision 46-A—Instalment taxpayers
46-5 Instalment taxpayers
Collapse
Division 47—Time limit on entitlements to fuel tax credits
47-1 What this Division is about
Collapse
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
Collapse
Chapter 4—Common rules
Collapse
Part 4-1—Net fuel amounts
Collapse
Division 60—Net fuel amounts
60-1 What this Division is about
Collapse
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
Collapse
Division 61—Returns, refunds and payments
61-1 What this Division is about
Collapse
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
Collapse
Part 4-2—Attribution rules
Collapse
Division 65—Attribution rules
65-1 What this Division is about
Collapse
Subdivision 65-A—Attribution rules
65-5 Attribution rules for fuel tax credits
65-10 Attribution rules for fuel tax adjustments
Collapse
Part 4-3—Special rules about entities
Collapse
Division 70—Special rules about entities
70-1 What this Division is about
Collapse
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
Collapse
Subdivision 70-B—Government entities
70-35 Application of fuel tax law to government entities
Collapse
Part 4-4—Anti-avoidance
Collapse
Division 75—Anti-avoidance
75-1 What this Division is about
Collapse
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
Collapse
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
Collapse
Part 4-5—Miscellaneous
Collapse
Division 95—Miscellaneous
95-1 What this Division is about
Collapse
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
Collapse
Chapter 5—Interpretation
Collapse
Part 5-1—Rules for interpreting this Act
Collapse
Division 105—Rules for interpreting this Act
Collapse
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
Collapse
Part 5-3—Dictionary
Collapse
Division 110—Dictionary
Collapse
Subdivision 110-A—Dictionary
110-5 Dictionary
Collapse
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
