Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)
Schedule 4 Fuel tax credits
Fuel Tax Act 2006
1 Subsection 43-5(2A)
Repeal the subsection, substitute:
Day for rate of fuel tax, grant or subsidy
(2A) Work out the day using the table:
|
Day for rate of fuel tax, grant or subsidy |
||
|---|---|---|
|
If: |
The day is: |
|
|
1 |
You acquired or imported the fuel |
The day you acquired or imported the fuel |
|
2 |
You: (a) manufactured the fuel; and (b) entered the fuel for home consumption (within the meaning of the Excise Act 1901) |
The day you entered the fuel for home consumption (within the meaning of the Excise Act 1901) |
Note: Division 65 sets out which tax period a credit is attributable to.