Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p13
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 13/13)
Character Range: 53479–55738

adjustment.
Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).

Part 4‑3—Special rules about entities

Division 70—Special rules about entities

Table of Subdivisions
 Guide to Division 70
70‑A Special rules about entities and how they are organised
70‑B Government entities

Guide to Division 70

70‑1  What this Division is about

      This Act applies to GST groups, joint ventures, religious practitioners, incapacitated entities, branches, resident agents and non‑profit sub‑entities in a similar way to the way in which the GST Act applies to those entities.
      Government entities that are registered for GST are treated as if they are carrying on an enterprise.

Subdivision 70‑A—Special rules about entities and how they are organised

Table of Sections
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

70‑5  Application of fuel tax law to GST groups and joint ventures
 (1) The entities in column 1 of the table are treated as a single entity for the purposes of the *fuel tax law.
 (2) The entity in column 2 of the table has all the rights, powers and obligations of the single entity under the *fuel tax law (instead of each entity in column 1 having those rights, powers and obligations).

Application of fuel tax law to GST groups and joint ventures
Item                                                          Column 1                                                                                                                                                                                         Column 2
                                                              These entities are treated as a single entity for the purposes of the fuel tax law                                                                                                               This entity has all the rights, powers and obligations of the single entity under the fuel tax law