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Carbon Pollution Reduction Scheme (CPRS Fuel Credits) Bill 2010

Part 5-2 Dictionary

Division 13 Dictionary

Table of Subdivisions

13-A     Dictionary

Subdivision 13-A Dictionary

Table of Sections

13-1          Dictionary

13-1   Dictionary

                   In this Act:

agriculture has the same meaning as in the Energy Grants (Credits) Scheme Act 2003 , but does not include an activity relating to * carbon sequestration. For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.

amount includes a nil amount.

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

biodiesel has the same meaning as in the Excise Tariff Act 1921 .

carbon pollution reduction scheme has the same meaning as in the Carbon Pollution Reduction Scheme Act 2010 .

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

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 .

compressed natural gas has the same meaning as in the National Greenhouse and Energy Reporting Regulations 2008 .

CPRS fuel credit means an entitlement arising under section 6-5, 6-10, 6-15, 6-20, 6-25, 6-30 or 6-35.

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 CPRS fuel credit adjustment has the meaning given by section 8-5.

eligible financial year has the same meaning as in the Carbon Pollution Reduction Scheme Act 2010 .

eligible taxable fuel means:

                     (a)  excisable goods (within the meaning of the Excise Act 1901 ) classified to subitem 10.1, 10.2, 10.3, 10.5, 10.7, 10.10, 10.11, 10.12, 10.15, 10.16, 10.18, 10.28 or 10.30 of the Schedule of the Excise Tariff Act 1921 ; or

                     (b)  imported goods (within the meaning of the Excise Act 1901 ) that would be classified to those subitems if they were manufactured in Australia.

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.

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.

fishing operations has the same meaning as in the Energy Grants (Credits) Scheme Act 2003 . For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.

forestry has the same meaning as in the Energy Grants (Credits) Scheme Act 2003 , but does not include an activity relating to * carbon sequestration. For the purposes of this definition, disregard the repeal of that Act on 1 July 2012.

fuel means:

                     (a)  * eligible taxable fuel; or

                     (b)  * liquid petroleum gas; or

                     (c)  * compressed natural gas; or

                     (d)  liquefied natural gas.

fuel tax law has the meaning given by section 110-5 of the Fuel Tax Act 2006 .

fuel tax return period has the meaning given by section 61-20 of the Fuel Tax Act 2006 .

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

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.

Guide has the meaning given by section 12-10.

incidental agricultural activities has the meaning given by the regulations.

incidental fishing activities has the meaning given by the regulations.

incidental forestry activities has the meaning given by the regulations.

increasing CPRS fuel credit adjustment has the meaning given by sections 8-5 and 8-10.

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

liable entity has the same meaning as in the Carbon Pollution Reduction Scheme Act 2010 .

liquid petroleum gas has the same meaning as in the National Greenhouse and Energy Reporting Regulations 2008 .

liquid petroleum gas marketer has the same meaning as in the Carbon Pollution Reduction Scheme Act 2010 .

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

net fuel amount has the meaning given by section 60-5 of the Fuel Tax Act 2006 .

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.

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

supply has the same meaning as in the Carbon Pollution Reduction Scheme Act 2010 .

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 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.