Document ID: chunk:federal_register_of_legislation:C2021C00299:front:0:p2
Version: federal_register_of_legislation:C2021C00299
Segment Type: other
Provision Reference: 
Character Range: 2634–5464

Subdivision 4‑A—Status of Guides and other non‑operative material
4‑1 Non‑operative material
4‑5 Guides
4‑10 Other material
Chapter 3—Fuel tax credits
Part 3‑1—Basic rules
Division 40—Object of this Chapter
Subdivision 40‑A—Object of this Chapter
40‑5 Object of this Chapter
Division 41—Fuel tax credits for business taxpayers and non‑profit bodies
Guide to Division 41 10
41‑1 What this Division is about
Subdivision 41‑A—Entitlement rules for fuel tax credits
41‑5 Fuel tax credit for fuel to be used in carrying on your enterprise
41‑10 Fuel tax credit for fuel supplied for domestic heating, packaged for supply or transferred into tanks
Subdivision 41‑B—Disentitlement rules for fuel tax credits
41‑15 No fuel tax credit if another entity was previously entitled to a credit
41‑20 No fuel tax credit for fuel to be used in light vehicles on a public road
41‑25 No fuel tax credit for fuel to be used in motor vehicles that do not meet environmental criteria
41‑30 No fuel tax credit for fuel to be used in an aircraft
Division 42—Fuel tax credit for non‑business taxpayers
Guide to Division 42 16
42‑1 What this Division is about
Subdivision 42‑A—Fuel tax credit for non‑business taxpayers
42‑5 Fuel tax credit for fuel to be used in generating electricity for domestic use
Division 43—Working out your fuel tax credit
Guide to Division 43 17
43‑1 What this Division is about
Subdivision 43‑A—Working out your fuel tax credit
43‑5 Working out your fuel tax credit
43‑6 Meaning of fuel tax
43‑7 Working out the effective fuel tax for fuel blends
43‑10 Reducing the amount of your fuel tax credit
Division 44—Increasing and decreasing fuel tax adjustments
Guide to Division 44 25
44‑1 What this Division is about
Subdivision 44‑A—Increasing and decreasing fuel tax adjustments
44‑5 Increasing and decreasing fuel tax adjustments for change of circumstances
44‑10 Increasing fuel tax adjustment for failure to use or make a taxable supply of fuel
Part 3‑3—Special rules
Division 46—Instalment taxpayers
Guide to Division 46 28
46‑1 What this Division is about
Subdivision 46‑A—Instalment taxpayers
46‑5 Instalment taxpayers
Division 47—Time limit on entitlements to fuel tax credits
Guide to Division 47 30
47‑1 What this Division is about
Subdivision 47‑A—Time limit on entitlements to fuel tax credits
47‑5 Time limit on entitlements to fuel tax credits
47‑10 Exceptions to time limit on entitlements to fuel tax credits
Chapter 4—Common rules
Part 4‑1—Net fuel amounts
Division 60—Net fuel amounts
Guide to Division 60 32
60‑1 What this Division is about
Subdivision 60‑A—Net fuel amounts
60‑5 Working out your net fuel amount
60‑10 Determinations relating to how to work out net fuel amounts
Division 61—Returns, refunds and payments
Guide to Division 61 35
61‑1 What this Division is about
Subdivision 61‑A—Returns, refunds