Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-3 - SPECIAL RULES ABOUT ENTITIES  

Division 70 - Special rules about entities  

Subdivision 70-A - Special rules about entities and how they are organised  

SECTION 70-25  

70-25   APPLICATION OF FUEL TAX LAW TO INCAPACITATED ENTITIES  

The *fuel tax law applies to an *incapacitated entity and its representative (within the meaning of the *GST Act) in the same way as that Act applies to them under Division 58 of that Act.