65-10
CurrentAttribution rules for fuel tax adjustments
Chapter 4Common rules
Part 4-2Attribution rules
Division 65Attribution rules
Subdivision 65-AAttribution rules
65-10 Attribution rules for fuel tax adjustments
A *fuel tax adjustment under Division 44 is attributable to the *tax period or *fuel tax return period in which you become aware of the adjustment.
Note:
For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).
This Act’s bill:Explanatory memorandumSecond reading speech
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