Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-3 - SPECIAL RULES ABOUT ENTITIES  

Division 70 - Special rules about entities  

Subdivision 70-B - Government entities  

SECTION 70-35  

70-35   APPLICATION OF FUEL TAX LAW TO GST GROUPS AND JOINT VENTURES  
A *government entity that is *registered for GST is treated, while its registration has effect, as if it were an entity *carrying on an *enterprise.