Document ID: chunk:federal_register_of_legislation:C2021C00299:front:0:p3
Version: federal_register_of_legislation:C2021C00299
Segment Type: other
Provision Reference: 
Character Range: 5206–8302

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 and payments
61‑5 Entitlement to a refund
61‑7 When entitlement arises
61‑10 Requirement to pay an assessed net fuel amount
61‑15 When you must give the Commissioner your return
61‑20 Fuel tax return periods
Part 4‑2—Attribution rules
Division 65—Attribution rules
Guide to Division 65 39
65‑1 What this Division is about
Subdivision 65‑A—Attribution rules
65‑5 Attribution rules for fuel tax credits
65‑10 Attribution rules for fuel tax adjustments
Part 4‑3—Special rules about entities
Division 70—Special rules about entities
Guide to Division 70 42
70‑1 What this Division is about
Subdivision 70‑A—Special rules about entities and how they are organised
70‑5 Application of fuel tax law to GST groups and joint ventures
70‑10 Entry and exit history rules
70‑15 Consolidating joint venture returns
70‑20 Application of fuel tax law to religious practitioners
70‑25 Application of fuel tax law to incapacitated entities
70‑30 Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities
Subdivision 70‑B—Government entities
70‑35 Application of fuel tax law to government entities
Part 4‑4—Anti‑avoidance
Division 75—Anti‑avoidance
Guide to Division 75 47
75‑1 What this Division is about
Subdivision 75‑A—Application of this Division
75‑5 When does this Division operate?
75‑10 When does an entity get a fuel tax benefit from a scheme?
75‑15 Matters to be considered in determining purpose or effect
Subdivision 75‑B—Commissioner may negate effects of schemes for fuel tax benefits
75‑40 Commissioner may make declaration for purpose of negating avoider's fuel tax benefits
75‑45 Commissioner may reduce an entity's net fuel amount to compensate
75‑50 Declaration has effect according to its terms
75‑55 Commissioner may disregard scheme in making declarations
75‑60 One declaration may cover several tax periods or fuel tax return periods
75‑65 Commissioner must give copy of declaration to entity affected
Part 4‑5—Miscellaneous
Division 95—Miscellaneous
Guide to Division 95 55
95‑1 What this Division is about
Subdivision 95‑A—Miscellaneous
95‑5 Determination of blends that no longer constitute fuels
95‑10 Application of this law to the Commonwealth
95‑100 Regulations
Chapter 5—Interpretation
Part 5‑1—Rules for interpreting this Act
Division 105—Rules for interpreting this Act
Subdivision 105‑A—Rules for interpreting this Act
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
Part 5‑3—Dictionary
Division 110—Dictionary
Subdivision 110‑A—Dictionary
110‑5 Dictionary
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act about fuel tax and fuel tax credits, and for related purposes

Chapter 1—Introduction

Part 1‑1—Preliminary

Division