FUEL TAX ACT 2006

CHAPTER 5 - INTERPRETATION  

PART 5-3 - DICTIONARY  

Division 110 - Dictionary  

Subdivision 110-A - Dictionary  

SECTION 110-5   110-5   DICTIONARY  


In this Act:

adjustment
has the meaning given by section 195-1 of the *GST Act.

agricultural activity
(Repealed by No 83 of 2014)

agricultural construction activity
(Repealed by No 83 of 2014)

agricultural property
(Repealed by No 83 of 2014)

agricultural soil/water activity
(Repealed by No 83 of 2014)

agricultural waste activity
(Repealed by No 83 of 2014)

agriculture
(Repealed by No 83 of 2014)

amount
includes a nil amount.

approved catchment area
(Repealed by No 83 of 2014)

approved form
has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953 .

assessed net fuel amount
, for a *tax period, or for a *fuel tax return period, means the *net fuel amount *assessed for the tax period or fuel tax return period.

assessment
has the meaning given by the Income Tax Assessment Act 1997 .

Australia
(Repealed by No 70 of 2015)

biodiesel
has the same meaning as it has in the Excise Tariff Act 1921 .

carbon reduction
(Repealed by No 83 of 2014)

carrying on
an *enterprise has the meaning given by section 195-1 of the *GST Act.

CNG
(Repealed by No 83 of 2014)

Commissioner
means the Commissioner of Taxation.

Note:

The office of Commissioner of Taxation is created by section 4 of the Taxation Administration Act 1953 .

core agricultural activity
(Repealed by No 83 of 2014)

covered by the Opt-in Scheme
(Repealed by No 83 of 2014)

creditable acquisition
has the meaning given by section 195-1 of the *GST Act.

creditable importation
has the meaning given by section 195-1 of the *GST Act.

decreasing adjustment
has the meaning given by section 195-1 of the *GST Act.

decreasing fuel tax adjustment
has the meaning given by section 44-5 .

earthworks
(Repealed by No 83 of 2014)

effective fuel tax
has the meaning given by sections 43-5 and 43-7 .

enterprise
has the meaning given by section 9-20 of the *GST Act.

entity
has the meaning given by section 184-1 of the *GST Act.

Environment Minister
(Repealed by No 42 of 2009 )

Environment Secretary
(Repealed by No 42 of 2009 )

Finance Minister
has the meaning given by section 195-1 of the *GST Act.

financial year
has the meaning given by section 195-1 of the *GST Act.

fish
(Repealed by No 83 of 2014)

fishing operations
(Repealed by No 83 of 2014)

forestry
(Repealed by No 83 of 2014)

fuel tax
has the meaning given by section 43-6 .

fuel tax adjustment
means an *increasing fuel tax adjustment or a *decreasing fuel tax adjustment.

fuel tax benefit
has the meaning given by section 75-10 .

fuel tax credit
means an entitlement arising under section 41-5 , 41-10 or 42-5 .

fuel tax disadvantage
has the meaning given by section 75-45 .

fuel tax law
means:


(a) this Act; and


(b) the Fuel Tax (Consequential and Transitional Provisions) Act 2006 ; and


(c) the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) and (b); and


(d) any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and


(e) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

fuel tax return period
has the meaning given by section 61-20 .

government entity
has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

Greenhouse Challenge Plus Programme
(Repealed by No 42 of 2009 )

GST Act
means the A New Tax System (Goods and Services Tax) Act 1999 .

GST branch
has the meaning given by section 54-5 of the *GST Act.

GST group
has the meaning given by section 48-5 of the *GST Act.

GST instalment
has the meaning given by subsection 162-70(1) of the *GST Act.

GST instalment payer
has the meaning given by section 162-50 of the *GST Act.

GST instalment quarter
has the meaning given by subsections 162-70(2) and (3) of the *GST Act.

GST joint venture
has the meaning given by section 51-5 of the *GST Act.

GST law
has the meaning given by section 195-1 of the *GST Act.

GST return
has the meaning given by section 195-1 of the *GST Act.

Guide
has the meaning given by section 105-10 .

half-year
(Repealed by No 83 of 2014)

horticulture
(Repealed by No 83 of 2014)

incapacitated entity
has the meaning given by section 195-1 of the *GST Act.

increasing adjustment
has the meaning given by section 195-1 of the *GST Act.

increasing fuel tax adjustment
has the meaning given by sections 44-5 and 44-10.

indirect tax zone
has the meaning given by section 195-1 of the *GST Act.

input tax credit
has the meaning given by section 195-1 of the *GST Act.

input taxed
has the meaning given by section 195-1 of the *GST Act.

joint venture operator
has the meaning given by section 195-1 of the *GST Act.

livestock
(Repealed by No 83 of 2014)

livestock activity
(Repealed by No 83 of 2014)

LNG
(Repealed by No 83 of 2014)

LPG
means:


(a) liquid propane; or


(b) a liquid mixture of propane and butane; or


(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or


(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.

motor vehicle
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

net amount
has the meaning given by section 195-1 of the *GST Act.

net fuel amount
has the meaning given by section 60-5 .

participant
has the meaning given by section 195-1 of the *GST Act.

pearling operations
(Repealed by No 83 of 2014)

period of review
, for an *assessment, has the meaning given by section 155-35 in Schedule 1 to the Taxation Administration Act 1953 .

port
(Repealed by No 83 of 2014)

primary production business
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

processing of fish
(Repealed by No 83 of 2014)

public authority
(Repealed by No 83 of 2014)

registered for GST
has the meaning given to registered by section 195-1 of the *GST Act.

religious practitioner
has the meaning given by section 195-1 of the *GST Act.

renewable diesel
(Repealed by No 83 of 2014)

required to be registered for GST
has the meaning given to required to be registered by section 195-1 of the *GST Act.

resident agent
has the meaning given by section 195-1 of the *GST Act.

residential premises
has the meaning given by section 195-1 of the *GST Act.

scheme
has the meaning given by subsection 165-10(2) of the *GST Act.

sundry agricultural activity
(Repealed by No 83 of 2014)

taxable fuel
means fuel in respect of which duty is payable under:


(a) the Excise Act 1901 and the Excise Tariff Act 1921 ; or


(b) the Customs Act 1901 and the Customs Tariff Act 1995 ;

but does not include fuel covered by:


(c) item 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921 ; or


(d) any imported goods that would be classified to item 15 of the Schedule to the Excise Tariff Act 1921 , if the goods had been manufactured in the indirect tax zone.

Note:

Item 15 of the Schedule to the Excise Tariff Act 1921 deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.

taxable supply
has the meaning given by section 195-1 of the *GST Act.

tax period
has the meaning given by section 195-1 of the *GST Act.

Transport Department
means the Department administered by the *Transport Minister.

Transport Minister
means the Minister who administers the Motor Vehicle Standards Act 1989 .

Transport Secretary
means the Secretary of the *Transport Department.

untaxable Commonwealth entity
has the meaning given by section 177-1 of the *GST Act.

you:
if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note:

The expression you is not used in provisions that apply only to entities that are not individuals.




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