FUEL TAX ACT 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-3 - SPECIAL RULES  

Division 47 - Time limit on entitlements to fuel tax credits  

Subdivision 47-A - Time limit on entitlements to fuel tax credits  

SECTION 47-10   EXCEPTIONS TO TIME LIMIT ON ENTITLEMENTS TO FUEL TAX CREDITS  

47-10(1)  
(Repealed by No 39 of 2012)

47-10(2)  
(Repealed by No 39 of 2012)

47-10(3)  
(Repealed by No 39 of 2012)

47-10  
If:


(a) you requested the Commissioner to treat a document under subsection 29-70(1B) of the *GST Act as a tax invoice (within the meaning of that Act) for the purposes of attributing an *input tax credit for fuel to a *tax period; and


(b) you made the request before the end of the 4-year period mentioned in subsection 47-5(1) of this Act in relation to the tax period; and


(c) the Commissioner agrees to the request after the end of the 4-year period;

you do not cease under subsection 47-5(1) to be entitled to a fuel tax credit for the fuel to the extent that, had the Commissioner agreed to the request before the end of the 4-year period, you would not cease under that subsection to be entitled to the credit.




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