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(Repealed by No 39 of 2012)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(Repealed by No 39 of 2012)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(Repealed by No 39 of 2012)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.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.