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Fuel Tax Act 2006
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Administered by
Department of the Treasury
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C2021C00299 C26
01 July 2021
-
31 December 2025
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Chapter 1—Introduction
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Part 1-1—Preliminary
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Division 1—Preliminary
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Subdivision 1-A—Preliminary
1-5 Short title
1-10 Commencement
1-15 States and Territories are bound by the fuel tax law
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Part 1-2—Using this Act
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Division 2—Overview and purpose of the fuel tax law
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Subdivision 2-A—Overview and purpose of the fuel tax law
2-1 Overview and purpose of the fuel tax law
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Division 3—Explanation of the use of defined terms
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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
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Division 4—Status of Guides and other non-operative material
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Subdivision 4-A—Status of Guides and other non-operative material
4-1 Non-operative material
4-5 Guides
4-10 Other material
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Chapter 3—Fuel tax credits
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Part 3-1—Basic rules
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Division 40—Object of this Chapter
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Subdivision 40-A—Object of this Chapter
40-5 Object of this Chapter
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Division 41—Fuel tax credits for business taxpayers and non-profit bodies
41-1 What this Division is about
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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
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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
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Division 42—Fuel tax credit for non-business taxpayers
42-1 What this Division is about
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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
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Division 43—Working out your fuel tax credit
43-1 What this Division is about
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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
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Division 44—Increasing and decreasing fuel tax adjustments
44-1 What this Division is about
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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
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Part 3-3—Special rules
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Division 46—Instalment taxpayers
46-1 What this Division is about
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Subdivision 46-A—Instalment taxpayers
46-5 Instalment taxpayers
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Division 47—Time limit on entitlements to fuel tax credits
47-1 What this Division is about
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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
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Chapter 4—Common rules
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Part 4-1—Net fuel amounts
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Division 60—Net fuel amounts
60-1 What this Division is about
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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
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Division 61—Returns, refunds and payments
61-1 What this Division is about
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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
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Part 4-2—Attribution rules
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Division 65—Attribution rules
65-1 What this Division is about
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Subdivision 65-A—Attribution rules
65-5 Attribution rules for fuel tax credits
65-10 Attribution rules for fuel tax adjustments
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Part 4-3—Special rules about entities
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Division 70—Special rules about entities
70-1 What this Division is about
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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
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Subdivision 70-B—Government entities
70-35 Application of fuel tax law to government entities
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Part 4-4—Anti-avoidance
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Division 75—Anti-avoidance
75-1 What this Division is about
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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
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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
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Part 4-5—Miscellaneous
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Division 95—Miscellaneous
95-1 What this Division is about
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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
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Chapter 5—Interpretation
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Part 5-1—Rules for interpreting this Act
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Division 105—Rules for interpreting this Act
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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
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Part 5-3—Dictionary
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Division 110—Dictionary
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Subdivision 110-A—Dictionary
110-5 Dictionary
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
