Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities
70-30 Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities
While an entity meets the condition in column 1 of the table, the *fuel tax law applies to:
the entity; and
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:
the entity; and
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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