Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p2
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 2/2)
Character Range: 58496–59474

and non‑profit sub‑entities
  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                                Column 2
                                                                                          While this condition is met ...         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 ...