Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012
Reference: EXC 2012/4
Document type: Legislative Instrument
Enabling act: Fuel Tax Act 2006
Date of issue: 22 November 2012
Signatory: James O'Halloran Deputy Commissioner of Taxation
Registration number: F2012L02279
Registration date: 28 November 2012

Name of Determination: 1. This determination is the Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012.

2. This determination commences on registration.: Application 3. This determination applies to calculations of net fuel amounts for tax periods commencing on or after 1 July 2012. This determination ceases 2 years after it commences. Determination (Circumstances covered by this Determination) 4. You may correct an error from an earlier tax period (including periods that ended before 1 July 2012) by taking into account, in working out your net fuel amount for a later tax period that commenced on or after 1 July 2012, the amount that relates to the error in the following circumstances: 1. you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and 2. you are registered for goods and services tax; and 3. your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953 . 1. you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and 2. you are registered for goods and services tax; and 3. your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953 . Definitions 5. Terms used in this determination that are defined in the Fuel Tax Act have the same meaning as in the Fuel Tax Act.