Advice under development – excise issues

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

• [3851] Fuel tax – what is a particular?  

[3851] Fuel tax – what is a particular?

Title
Draft Fuel Tax Determination
Fuel tax: what is a ‘particular’ amended for the purposes of a refreshed period of review under section 155-70 of Schedule 1 to the Taxation Administration Act 1953, if an assessment of a net fuel amount is amended?

Registered
March 2017

Purpose
To explain the Commissioner’s views on what is a 'particular' for the purposes of section 155-70 of Schedule 1 to the Taxation Administration Act 1953 and in relation to amending an assessment of a net fuel amount.

Expected completion
16 August 2017