Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p9
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 9/15)
Character Range: 79173–81711

given by section 195‑1 of the *GST Act.
increasing fuel tax adjustment has the meaning given by sections 44‑5 and 44‑10.
indirect tax zone has the meaning given by section 195‑1 of the *GST Act.
input tax credit has the meaning given by section 195‑1 of the *GST Act.
input taxed has the meaning given by section 195‑1 of the *GST Act.
joint venture operator has the meaning given by section 195‑1 of the *GST Act.
LPG means:
 (a) liquid propane; or
 (b) a liquid mixture of propane and butane; or
 (c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
 (d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
motor vehicle has the meaning given by section 995‑1 of the Income Tax Assessment Act 1997.
net amount has the meaning given by section 195‑1 of the *GST Act.
net fuel amount has the meaning given by section 60‑5.
participant has the meaning given by section 195‑1 of the *GST Act.
period of review, for an *assessment, has the meaning given by section 155‑35 in Schedule 1 to the Taxation Administration Act 1953.
primary production business has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
registered for GST has the meaning given to registered by section 195‑1 of the *GST Act.
religious practitioner has the meaning given by section 195‑1 of the *GST Act.
required to be registered for GST has the meaning given to required to be registered by section 195‑1 of the *GST Act.
resident agent has the meaning given by section 195‑1 of the *GST Act.
residential premises has the meaning given by section 195‑1 of the *GST Act.
scheme has the meaning given by subsection 165‑10(2) of the *GST Act.
taxable fuel means fuel in respect of which duty is payable under:
 (a) the Excise Act 1901 and the Excise Tariff Act 1921; or
 (b) the Customs Act 1901 and the Customs Tariff Act 1995;
but does not include fuel covered by:
 (c) item 15, 20 or 21 of the Schedule to the Excise Tariff Act 1921; or
 (d) any imported goods that would be classified to item 15 of the Schedule to the Excise Tariff Act 1921, if the goods had been manufactured in the indirect tax zone.
Note: Item 15 of the Schedule to the Excise Tariff Act 1921 deals with certain petroleum based oils and greases. Item 20 of that Schedule deals with certain stabilised crude petroleum oils. Item 21 of that Schedule deals with certain condensate.
taxable supply has the meaning given by section 195‑1 of the *GST Act.
tax period has the meaning