Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p8
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 8/15)
Character Range: 76906–79392

*GST Act.
decreasing fuel tax adjustment has the meaning given by section 44‑5.
effective fuel tax has the meaning given by sections 43‑5 and 43‑7.
enterprise has the meaning given by section 9‑20 of the *GST Act.
entity has the meaning given by section 184‑1 of the *GST Act.
Finance Minister has the meaning given by section 195‑1 of the *GST Act.
financial year has the meaning given by section 195‑1 of the *GST Act.
fuel tax has the meaning given by section 43‑6.
fuel tax adjustment means an *increasing fuel tax adjustment or a *decreasing fuel tax adjustment.
fuel tax benefit has the meaning given by section 75‑10.
fuel tax credit means an entitlement arising under section 41‑5, 41‑10 or 42‑5.
fuel tax disadvantage has the meaning given by section 75‑45.
fuel tax law means:
 (a) this Act; and
 (b) the Fuel Tax (Consequential and Transitional Provisions) Act 2006; and
 (c) the Taxation Administration Act 1953, so far as it relates to any Act covered by paragraphs (a) and (b); and
 (d) any other Act, so far as it relates to any Act covered by paragraphs (a) to (c) (or to so much of that Act as is covered); and
 (e) regulations under any Act, so far as they relate to any Act covered by paragraphs (a) to (d) (or to so much of that Act as is covered).
fuel tax return period has the meaning given by section 61‑20.
government entity has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
GST branch has the meaning given by section 54‑5 of the *GST Act.
GST group has the meaning given by section 48‑5 of the *GST Act.
GST instalment has the meaning given by subsection 162‑70(1) of the *GST Act.
GST instalment payer has the meaning given by section 162‑50 of the *GST Act.
GST instalment quarter has the meaning given by subsections 162‑70(2) and (3) of the *GST Act.
GST joint venture has the meaning given by section 51‑5 of the *GST Act.
GST law has the meaning given by section 195‑1 of the *GST Act.
GST return has the meaning given by section 195‑1 of the *GST Act.
Guide has the meaning given by section 105‑10.
incapacitated entity has the meaning given by section 195‑1 of the *GST Act.
increasing adjustment has the meaning given by section 195‑1 of the *GST Act.
increasing fuel tax adjustment has the meaning given by sections 44‑5 and 44‑10.
indirect tax zone has the meaning given by section 195‑1 of the *GST Act.
input tax credit has the