Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p6
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 6/15)
Character Range: 71843–74635

engine;
 (c) whether the blend is marketed and distributed as fuel;
 (d) whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;
 (e) any other relevant matter.
The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).

95‑10  Application of this law to the Commonwealth
 (1) It is the Parliament's intention that the Commonwealth and *untaxable Commonwealth entities should:
 (a) be notionally entitled to fuel tax credits; and
 (b) have notional *fuel tax adjustments.
Note: The fuel tax law binds the Crown in right of the States, the Australian Capital Territory and the Northern Territory (see section 1‑15).
 (2) The *Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of money within an account, or between accounts, operated by the Commonwealth or an *untaxable Commonwealth entity.
 (3) The directions given under subsection (2) may also take account of the provisions of the Fuel Tax (Consequential and Transitional Provisions) Act 2006.
 (4) Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.
 (5) A direction given under subsection (2) is not a legislative instrument.

95‑100  Regulations
  The Governor‑General may make regulations prescribing matters:
 (a) required or permitted by this Act to be prescribed; or
 (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.

Chapter 5—Interpretation

Part 5‑1—Rules for interpreting this Act

Division 105—Rules for interpreting this Act

Table of Subdivisions
105‑A Rules for interpreting this Act

Subdivision 105‑A—Rules for interpreting this Act

Table of Sections
105‑1 What forms part of this Act
105‑5 What does not form part of this Act
105‑10 Guides, and their role in interpreting this Act

105‑1  What forms part of this Act
 (1) These all form part of this Act:
 (a) the headings to the Chapters, Parts, Divisions and Subdivisions of this Act;
 (b) *Guides;
 (c) the headings to the sections and subsections of this Act;
 (d) the headings for groups of sections of this Act (group headings);
 (e) the notes and examples (however described) that follow provisions of this Act.
 (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

105‑5  What does not form part of this Act
  These do not form part of this Act:
 (a) footnotes and endnotes;
 (b) Tables of Subdivisions;
 (c)