Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-2 - ATTRIBUTION RULES  

Division 65 - Attribution rules  

Subdivision 65-A - Attribution rules  

SECTION 65-10  

65-10   ATTRIBUTION RULES FOR FUEL TAX ADJUSTMENTS  
A *fuel tax adjustment under Division 44 is attributable to the *tax period or *fuel tax return period in which you become aware of the adjustment.

Note:

For another attribution rule for fuel tax adjustments, see subsection 46-5(4) (GST instalment taxpayers).

65-10(2)    
(Repealed by No 42 of 2009 )





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