70-25
CurrentApplication of fuel tax law to incapacitated entities
Chapter 4Common rules
Part 4-3Special rules about entities
Division 70Special rules about entities
Subdivision 70-ASpecial rules about entities and how they are organised
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 58 of that Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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