Document ID: chunk:federal_register_of_legislation:C2021C00299:section:7:p1
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 7 (pt 1/6)
Character Range: 11599–14490

7                                           you

3‑10  Identifying the defined term in a definition
  Within a definition, the defined term is identified by bold italics.

Division 4—Status of Guides and other non‑operative material

Table of Subdivisions
4‑A Status of Guides and other non‑operative material

Subdivision 4‑A—Status of Guides and other non‑operative material

Table of Sections
4‑1 Non‑operative material
4‑5 Guides
4‑10 Other material

4‑1  Non‑operative material
  In addition to the operative provisions themselves, this Act contains other material to help you identify accurately and quickly the provisions that are relevant to you and to help you understand them.
  This other material falls into 2 main categories.

4‑5  Guides
  The first is the "Guides". A *Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.
  *Guides form part of this Act but are kept separate from the operative provisions. In interpreting an operative provision, a Guide may only be considered for limited purposes. These are set out in section 105‑10.

4‑10  Other material
  The other category consists of material such as notes and examples. These also form part of the Act. Generally, they are distinguished by type size from the operative provisions, but are not kept separate from them.

Chapter 3—Fuel tax credits

Part 3‑1—Basic rules

Division 40—Object of this Chapter

Table of Subdivisions
40‑A Object of this Chapter

Subdivision 40‑A—Object of this Chapter

Table of Sections
40‑5 Object of this Chapter

40‑5  Object of this Chapter
 (1) The object of this Chapter is to provide a single system of fuel tax credits to ensure that, generally, fuel tax is effectively only applied to:
 (a) fuel used in private vehicles and for certain other private purposes; and
 (b) fuel used on‑road in light vehicles for business purposes.
 (2) To do this, a fuel tax credit is provided to reduce or remove the incidence of fuel tax applied to:
 (a) fuel used in *carrying on your *enterprise (other than fuel used on‑road in light vehicles); and
 (b) fuel used for domestic heating and domestic electricity generation; and
 (c) fuel packaged for use other than in an internal combustion engine; and
 (d) fuel supplied into certain kinds of tanks.
Note: However, other provisions of this Act might affect your entitlement to a fuel tax credit.

Division 41—Fuel tax credits for business taxpayers and non‑profit bodies

Table of Subdivisions
 Guide to Division 41
41‑A Entitlement rules for fuel tax credits
41‑B Disentitlement rules for fuel tax credits

Guide to Division 41

41‑1  What this Division is about

      Fuel tax credits are provided under Subdivision 41‑A to business taxpayers who are registered, or required to be registered, for GST (and to some non‑profit bodies) in 2 situations.
      The first