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Fuel Tax Bill 2006

Part 1-2 Using this Act

Division 2 Overview and purpose of the fuel tax law

Table of Subdivisions

2-A       Overview and purpose of the fuel tax law

Subdivision 2-A Overview and purpose of the fuel tax law

Table of Sections

2-1            Overview and purpose of the fuel tax law

2-1   Overview and purpose of the fuel tax law

                   This Act provides a single system of fuel tax credits. Fuel tax credits are paid to reduce or remove the incidence of fuel tax levied on taxable fuels, ensuring that, generally, fuel tax is effectively only applied to:

                     (a)  fuel used in private vehicles and for certain other private purposes; and

                     (b)  fuel used on-road in light vehicles for business purposes.

                   Liability for fuel tax currently arises under the Excise Act 1901 , the Excise Tariff Act 1921 , the Customs Act 1901 and the Customs Tariff Act 1995 .

                   It is intended that this Act be extended to apply to certain compressed and liquefied gaseous fuels.

                   The administrative aspects of this Act (such as your rights, obligations and payment arrangements) are aligned as closely as possible to the administrative aspects of other indirect taxes (primarily, the GST), and other taxes administered by the Commissioner, to reduce your compliance costs.



 

Division 3 Explanation of the use of defined terms

Table of Subdivisions

3-A       Explanation of the use of defined terms

Subdivision 3-A Explanation of the use of defined terms

Table of Sections

3-1            When defined terms are identified

3-5            When terms are not identified

3-10          Identifying the defined term in a definition

3-1   When defined terms are identified

             (1)  Many of the terms used in the * fuel tax law are defined.

             (2)  Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in “ * enterprise”. The footnote that goes with the asterisk contains a signpost to the Dictionary definitions at section 110-5.

3-5   When terms are not identified

             (1)  Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

             (2)  Terms are not asterisked in the non-operative material contained in this Act.

Note:          The non-operative material is described in Division   4.

             (3)  The following basic terms used throughout the Act are not identified with an asterisk.

 

Common definitions that are not asterisked

Item

This term:

1

Australia

2

Commissioner

3

entity

4

fuel tax

5

fuel tax credit

6

taxable fuel

7

you

3-10   Identifying the defined term in a definition

                   Within a definition, the defined term is identified by bold italics .



 

Division 4 Status of Guides and other non-operative material

Table of Subdivisions

4-A       Status of Guides and other non-operative material

Subdivision 4-A Status of Guides and other non-operative material

Table of Sections

4-1            Non-operative material

4-5            Guides

4-10          Other material

4-1   Non-operative material

                   In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.

                   This other material falls into 2 main categories.

4-5   Guides

                   The first is the “Guides”. A * Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.

                   * Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 105-10.

4-10   Other material

                   The other category consists of material such as notes and examples. These also form part of the Act. Generally, they are distinguished by type size from the operative provisions, but are not kept separate from them.