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).

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History

S 65-10 amended by No 73 of 2006, s 3 and Sch 3 item 40 (as amended by No 42 of 2009, s 3 and Sch 7 item 14), by substituting the note at the end, effective 1 July 2013. The note formerly read:

Note:

For attribution rules for other fuel tax adjustments, see subsection 46-5(4) of this Act (GST instalment taxpayers) and items 9 and 17 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .

S 65-10(1) amended by No 73 of 2006, s 3 and Sch 3 item 35, by substituting " items 9 and 17 " for " item 9 " in the note, effective 1 July 2010.

S 65-10(1) amended by No 73 of 2006, s 3 and Sch 3 item 34A, by substituting " item 9 " for " items 9 and 12A " in the Note, effective 1 July 2008.

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(Repealed by No 42 of 2009 )

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History

S 65-10(2) repealed by No 42 of 2009 , s 3 and Sch 7 items 7 and 8, effective 1 July 2009. For application provision, see note under former Div 45 heading. S 65-10(2) formerly read:

65-10(2)
A *fuel tax adjustment under Division 45 is attributable to the *tax period in which you became a member of a programme mentioned in subsection 45-5(1).

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