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Fuel Tax Bill 2006

Part 4-3 Special rules about entities

Division 70 Special rules about entities

Table of Subdivisions

             Guide to Division 70

70-A     Special rules about entities and how they are organised

70-B      Government entities

Guide to Division 70

70-1   What this Division is about

This Act applies to GST groups, joint ventures, religious practitioners, incapacitated entities, branches, resident agents and non-profit sub-entities in a similar way to the way in which the GST Act applies to those entities.

Government entities that are registered for GST are treated as if they are carrying on an enterprise.

Subdivision 70-A Special rules about entities and how they are organised

Table of Sections

70-5          Application of fuel tax law to GST groups and joint ventures

70-10        Entry and exit history rules

70-15        Consolidating joint venture returns

70-20        Application of fuel tax law to religious practitioners

70-25        Application of fuel tax law to incapacitated entities

70-30        Application of fuel tax law to GST branches, resident agents and non-profit sub-entities

70-5   Application of fuel tax law to GST groups and joint ventures

             (1)  The entities in column 1 of the table are treated as a single entity for the purposes of the * fuel tax law.

             (2)  The entity in column 2 of the table has all the rights, powers and obligations of the single entity under the * fuel tax law (instead of each entity in column 1 having those rights, powers and obligations).

 

Application of fuel tax law to GST groups and joint ventures

Item

Column 1

These entities are treated as a single entity for the purposes of the fuel tax law

Column 2

This entity has all the rights, powers and obligations of the single entity under the fuel tax law

1

The members of a * GST group

The representative member of the group

2

The * participants in a * GST joint venture (to the extent that any relevant fuel is acquired, manufactured or imported in the course of activities for which the joint venture was entered into)

The * joint venture operator of the joint venture

Note:          Sections 444-80 and 444-90 in Schedule 1 to the Taxation Administration Act 1953 affect the operation of this section.

70-10   Entry and exit history rules

Entry history rule

             (1)  For the purposes of the * fuel tax law, from the time when a particular entity starts to be treated as part of a single entity under section 70-5, everything that happened (including because of any previous application of this section) before that time, in relation to any fuel in the hands of the particular entity at that time, is taken to have happened as if the fuel had been in the hands of the single entity.

Example:    The single entity is taken to have acquired the fuel for the purposes for which the particular entity acquired the fuel.

Exit history rule

             (2)  For the purposes of the * fuel tax law, from the time when a particular entity ceases to be treated as part of a single entity under section 70-5, everything that happened (including because of any previous application of this section) before that time, in relation to any fuel in the hands of the particular entity immediately after that time, is taken to have happened as if the fuel had been in the hands of the particular entity.

Example:    The particular entity is taken to have acquired the fuel for the purposes for which the single entity acquired the fuel.

70-15   Consolidating joint venture returns

                   If, under section 51-52 of the * GST Act, an election is in force to consolidate a * joint venture operator’s * GST returns relating to its * GST joint ventures, the operator must consolidate its returns under this Act relating to the joint ventures.

70-20   Application of fuel tax law to religious practitioners

                   The * fuel tax law applies to * religious practitioners and religious institutions in the same way as the * GST Act applies to them under Division 50 of that Act.

70-25   Application of fuel tax law to incapacitated entities

                   The * fuel tax law applies to an * incapacitated entity and its representative (within the meaning of the * GST Act) in the same way as that Act applies to them under Division 147 of that Act.

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 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 and * adjustments.

 

Application of fuel tax law to GST branches, resident agents and non-profit sub-entities

Item

Column 1

While this condition is met ...

Column 2

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

Subdivision 70-B Government entities

Table of Sections

70-35        Application of fuel tax law to government entities

70-35   Application of fuel tax law to government entities

                   A * government entity that is * registered for GST is treated, while its registration has effect, as if it were an entity * carrying on an * enterprise.