70-30

Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities

Current

While an entity meets the condition in column 1 of the table, the *fuel tax law applies to:

(a)

the entity; and

(b)

its fuel tax credits, *net fuel amount, *assessed net fuel amount and *fuel tax adjustments;

in a corresponding way to the way in which the *GST law applies, because of the Division of the *GST Act mentioned in column 2, to:

(c)

the entity; and

(d)

its *input tax credits, *net amount, assessed net amount and *adjustments.

Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities
Item	Column 1 While this condition is met ...	Column 2 the fuel tax law applies in a corresponding way to the way in which the GST law applies to the entity because of this Division of the GST Act ...
1	The entity has a *GST branch	Division 54
2	The entity has a *resident agent	Division 57
3	The entity has a non‑profit sub‑entity	Division 63

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