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 70-30   70-30   APPLICATION OF FUEL TAX LAW TO GST BRANCHES, RESIDENT AGENTS AND NON-PROFIT SUB-ENTITIES  
While an entity meets the condition in column 1 of the table, the *fuel tax law applies to:


(a) the entity; and


(b) its fuel tax credits, *net fuel amount, *assessed net fuel amount and *fuel tax adjustments;

in a corresponding way to the way in which the *GST law applies, because of the Division of the *GST Act mentioned in column 2, to:


(c) the entity; and


(d) its *input tax credits, *net amount, assessed net amount and *adjustments.


Application of fuel tax law to GST branches, resident agents and non-profit sub-entities
Item Column 1 Column 2
While this condition is met ... the fuel tax law applies in a corresponding way to the way in which the GST law applies to the entity because of this Division of the GST Act ...
1 The entity has a *GST branch Division 54
2 The entity has a *resident agent Division 57
3 The entity has a non-profit sub-entity Division 63




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