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Fuel tax credits - how to complete your business activity statement

 
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GST groups, branches and joint ventures

Fuel tax credit claiming arrangements vary for GST groups, branches and joint ventures:

  • the representative member of the GST group claims fuel tax credits on behalf of the group
  • each GST branch claims fuel tax credits separately from the parent entity
  • the operator of a GST joint venture claims fuel tax credits on behalf of the participants of the joint venture.

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Last Modified: Friday, 14 December 2012
 
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