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 [updated]
• [3904] Attribution of WET [updated]

[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