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Fuel Tax Bill 2006

Part 5-3 Dictionary

Division 110 Dictionary

Table of Subdivisions

110-A   Dictionary

Subdivision 110-A Dictionary

Table of Sections

110-5        Dictionary

110-5   Dictionary

                   In this Act:

adjustment has the meaning given by section 195-1 of the * GST Act.

amount includes a nil amount.

approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953.

Australia has the meaning given by section 195-1 of the * GST Act.

carrying on an * enterprise has the meaning given by section 195-1 of the * GST Act.

Commissioner means the Commissioner of Taxation.

Note:          The office of Commissioner of Taxation is created by section 4 of the Taxation Administration Act 1953 .

creditable acquisition has the meaning given by section 195-1 of the * GST Act.

creditable importation has the meaning given by section 195-1 of the * GST Act.

decreasing adjustment has the meaning given by section 195-1 of the * GST Act.

decreasing fuel tax adjustment has the meaning given by:

                     (a)  section 44-5 and subsection 45-5(2) of this Act; and

                     (b)  item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .

effective fuel tax has the meaning given by section 43-5.

enterprise has the meaning given by section 9-20 of the * GST Act.

entity has the meaning given by section 184-1 of the * GST Act.

Environment Minister means the Minister who administers the Environment Protection and Biodiversity Conservation Act 1999 .

Environment Secretary has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

Finance Minister has the meaning given by section 195-1 of the * GST Act.

financial year has the meaning given by section 195-1 of the * GST Act.

fuel tax means duty that is payable on fuel under:

                     (a)  the Excise Act 1901 and the Excise Tariff Act 1921 ; or

                     (b)  the Customs Act 1901 and the Customs Tariff Act 1995 ;

other than any duty that is expressed as a percentage of the value of fuel for the purposes of section 9 of the Customs Tariff Act 1995 .

fuel tax adjustment means an * increasing fuel tax adjustment or a * decreasing fuel tax adjustment.

fuel tax benefit has the meaning given by section 75-10.

fuel tax credit means an entitlement arising under section 41-5, 41-10 or 42-5.

fuel tax disadvantage has the meaning given by section 75-45.

fuel tax law means:

                     (a)  this Act; and

                     (b)  the Fuel Tax (Consequential and Transitional Provisions) Act 2006 ; and

                     (c)  the Taxation Administration Act 1953 , so far as it relates to any Act covered by paragraphs (a) and (b); and

                     (d)  any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and

                     (e)  regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).

fuel tax return period has the meaning given by section 61-20.

government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999 .

Greenhouse Challenge Plus Programme has the meaning given by section 45-5.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

GST branch has the meaning given by section 54-5 of the * GST Act.

GST group has the meaning given by section 48-5 of the * GST Act.

GST instalment has the meaning given by subsection 162-70(1) of the * GST Act.

GST instalment payer has the meaning given by section 162-50 of the * GST Act.

GST instalment quarter has the meaning given by subsections 162-70(2) and (3) of the * GST Act.

GST joint venture has the meaning given by section 51-5 of the * GST Act.

GST law has the meaning given by section 195-1 of the * GST Act.

GST return has the meaning given by section 195-1 of the * GST Act.

Guide has the meaning given by section 105-10.

incapacitated entity has the meaning given by section 195-1 of the * GST Act.

increasing adjustment has the meaning given by section 195-1 of the * GST Act.

increasing fuel tax adjustment has the meaning given by sections 44-5 and 44-10.

input tax credit has the meaning given by section 195-1 of the * GST Act.

input taxed has the meaning given by section 195-1 of the * GST Act.

joint venture operator has the meaning given by section 195-1 of the * GST Act.

motor vehicle has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .

net amount has the meaning given by section 195-1 of the * GST Act.

net fuel amount has the meaning given by section 60-5.

participant has the meaning given by section 195-1 of the * GST Act.

primary production business has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

registered for GST has the meaning given to registered by section 195-1 of the * GST Act.

religious practitioner has the meaning given by section 195-1 of the * GST Act.

required to be registered for GST has the meaning given to required to be registered by section 195-1 of the * GST Act.

resident agent has the meaning given by section 195-1 of the * GST Act.

scheme has the meaning given by subsection 165-10(2) of the * GST Act.

taxable fuel means fuel in respect of which duty is payable under:

                     (a)  the Excise Act 1901 and the Excise Tariff Act 1921 ; or

                     (b)  the Customs Act 1901 and the Customs Tariff Act 1995 ;

but does not include fuel covered by:

                     (c)  item 15 or 17 of the Schedule to the Excise Tariff Act 1921 ; or

                     (d)  any imported goods that would be classified to item 15 of the Schedule to the Excise Tariff Act 1921 , if the goods had been manufactured in Australia.

Note:          Item 15 of the Schedule to the Excise Tariff Act 1921 deals with certain petroleum based oils and greases. Item 17 of that Schedule deals with certain stabilised crude petroleum oils.

taxable supply has the meaning given by section 195-1 of the * GST Act.

tax period has the meaning given by section 195-1 of the * GST Act.

Transport Department means the Department administered by the * Transport Minister.

Transport Minister means the Minister who administers the Motor Vehicle Standards Act 1989 .

Transport Secretary means the Secretary of the * Transport Department.

untaxable Commonwealth entity has the meaning given to Commonwealth entity by section 177-1 of the * GST Act.

you : if a provision of this Act uses the expression you , it applies to entities generally, unless its application is expressly limited.

Note:          The expression you is not used in provisions that apply only to entities that are not individuals.