Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES

PART 4-2 - ATTRIBUTION RULES

Division 65 - Attribution rules

Subdivision 65-A - Attribution rules

SECTION 65-5 ATTRIBUTION RULES FOR FUEL TAX CREDITS
Attribution rules for fuel you acquire or impor

65-5(1)
If you are * registered for GST, or * required to be registered for GST, your fuel tax credit for taxable fuel that you acquire or import is attributable to:

(a) the same * tax period that your * input tax credit for the fuel is attributable to under the * GST Act; or

(b) the same tax period that an input tax credit would have been attributable to under that Act if the fuel had been a * creditable acquisition or a * creditable importation.

65-5(2)
If you are neither * registered for GST, nor * required to be registered for GST, your fuel tax credit for taxable fuel that you acquire or import is attributable to the * fuel tax return period in which you acquire or import the fuel.

Attribution rule for fuel you manufacture

65-5(3)
Your fuel tax credit for taxable fuel that you manufacture is attributable to the * tax period or * fuel tax return period in which the fuel was entered for home consumption (within the meaning of the Excise Act 1901 ).

Fuel tax credits not taken into account in assessments

65-5(4)

View history reference

Subsections (5) and (6) apply to a fuel tax credit to the extent that:

(a) the fuel tax credit would otherwise be attributable to a particular * tax period or * fuel tax return period; and

(b) the fuel tax credit has not been taken into account in an * assessment of a * net fuel amount of yours for that period.

Note:

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

View history note

History

S 65-5(4) substituted by No 72 of 2025, s 3 and Sch 4 item 40, effective 1 January 2026. No 72 of 2025, s 3 and Sch 4 item 43 contain the following application of amendments:

…
43 Application of amendments
Fuel Tax Act 2006

(5)
Subject to subitems (6), (7) and (8), the amendments made to the Fuel Tax Act 2006 by this Division apply in relation to a fuel tax credit to the extent that the tax period or fuel tax return period to which the fuel tax credit would be attributable, under subsections 65-5(1) , (2) and (3) of that Act, started or starts on or after 1 July 2012.

(6)
The amendments do not apply in relation to the fuel tax credit if, on 27 July 2023:
(a) the fuel tax credit has not been taken into account in an assessment of a net fuel amount of yours; and
(b) it is more than 4 years after the day on which you were required to give to the Commissioner a return for a tax period or fuel tax return period to which the fuel tax credit would be attributable under subsection 65-5(1) , (2) or (3) of the Fuel Tax Act 2006 .

(7)
Subitem (8) applies to a fuel tax credit to the extent that the fuel tax credit has not been taken into account in an assessment of a net fuel amount of yours for the tax period or fuel tax return period to which the fuel tax credit would be attributable under subsections 65-5(1) , (2) and (3) of the Fuel Tax Act 2006 , if:
(a) that tax period or fuel tax return period started on or after 1 July 2012; and
(b) before the commencement of this item:

(i) the return for a later tax period or fuel tax return period took the fuel tax credit into account; or

(ii) you applied for an amendment of an assessment of a net fuel amount of yours for a later tax period or fuel tax return period, in the approved form for the purposes of section 155-45 of Schedule 1 to the Taxation Administration Act 1953 , to take the fuel tax credit into account.

(8)
You are taken to have elected, in accordance with subsection 65-5(5) of the Fuel Tax Act 2006 (as amended by this Division), for:
(a) the fuel tax credit not to be attributable to the tax period or fuel tax return period mentioned in paragraph (7)(a) of this item; and
(b) the fuel tax credit to be attributable to the later tax period or fuel tax return period mentioned in paragraph (7)(b) of this item.

S 65-5(4) formerly read:

Later attribution rule for fuel tax credits

65-5(4)
If your return for a * tax period or * fuel tax return period does not take into account a fuel tax credit that is attributable to the period mentioned in subsection (1), (2) or (3), then the credit:
(a) ceases to be attributable to that period; and
(b) becomes attributable to the first period for which you give the Commissioner a return that does take it into account.
Note:

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

S 65-5(4) amended by No 39 of 2012, s 3 and Sch 1 item 176, by omitting " states a * net fuel amount that " after " * fuel tax return period " , applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

65-5(5)

View history reference

To the extent this subsection applies to the fuel tax credit, you may, by notifying the Commissioner in the * approved form, elect for:

(a) the fuel tax credit not to be attributable to that * tax period or * fuel tax return period; and

(b) the fuel tax credit to be attributable to a later specified tax period or fuel tax return period.

Note:

Division 47 may provide a time limit on your entitlement to a fuel tax credit.

View history note

65-5(6)

View history reference

You cannot revoke or amend an election you make under subsection (5) .

View history note

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