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  • Advice under development – excise issues

    We are developing advice and guidance on the following excise issues.

    [3889] Time limits on entitlements to fuel tax credits

    Title
    Draft Fuel Tax Determination
    Fuel tax: entitlement to a fuel tax credit when the time limit in Division 47 of the Fuel Tax Act 2006 has expired.

    Registered
    6 October 2017

    Purpose
    The draft Determination will explain the Commissioner's proposed views on when an entitlement to a fuel tax credit does not cease under Division 47 of the Fuel Tax Act.

    Expected completion
    October 2018

    [3904] Attribution of WET

    Title
    Final Practical Compliance Guideline
    Attribution of wine equalisation tax (WET) where contracts include a retention of title clause and the purchaser sells or otherwise uses the wine before title passes.

    Registered
    26 February 2018

    Purpose
    The Guideline will convert existing PSLA 2013/1 (G/A) into a Practical Compliance Guideline.

    Expected completion
    November 2018

    Last modified: 07 Aug 2018QC 51795