1-5Short title
This Act may be cited as the Fuel Tax Act 2006.
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Bill homepage (APH)This Act may be cited as the Fuel Tax Act 2006.
This Act commences on 1 July 2006.
The *fuel tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
For the application of this Act to the Commonwealth, see section 95‑10.
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:
fuel used in private vehicles and for certain other private purposes; and
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.
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.
Many of the terms used in the *fuel tax law are defined.
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.
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
Terms are not asterisked in the non‑operative material contained in this Act.
The non‑operative material is described in Division 4.
The following basic terms used throughout the Act are not identified with an asterisk.
Common definitions that are not asterisked | |
|---|---|
Item | This term: |
1 | Commissioner |
2 | entity |
3 | fuel tax |
4 | fuel tax credit |
5 | indirect tax zone |
6 | taxable fuel |
7 | you |
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