Document ID: chunk:federal_register_of_legislation:F2023L01285:clause:1_4:p1
Version: federal_register_of_legislation:F2023L01285
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 1/2)
Character Range: 1594–4291

4  Definitions
Note: A number of expressions used in this instrument are defined in section 110-5 of the Act, including the following:
               (a)      assessed net fuel amount;
               (b)      assessment;
               (c)      fuel tax law;
               (d)      GST group;
               (e)      net fuel amount;
               (f)       period of review;
               (g)      tax period.
  In this instrument:
Act means the Fuel Tax Act 2006.
Commissioner means the Commissioner of Taxation.
compliance activity means an examination of your fuel tax affairs (other than an activity that the Commissioner notifies you in writing is not a compliance activity for the purposes of this instrument), and begins on the day the Commissioner advises you that an examination is to be made and ends on the day when the Commissioner:
 (a) gives a notice of assessment or amended assessment in relation to the tax period under examination; or
 (b) advises you that the examination has been finalised.
Note: A compliance activity can be any examination of your fuel tax affairs, including matters related to reviews, audits, verification checks, record-keeping reviews or audits, and other similar activities.
credit error means a mistake you made in working out your net fuel amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net fuel amount for that earlier tax period being overstated, but does not include:
 (a) a fuel tax credit, to the extent to which your entitlement to that fuel tax credit has ceased under Division 47 of the Act; or
 (b) an omission of a fuel tax credit in its entirety in working out your net fuel amount for the tax period to which it would have been attributable under subsections 65-5(1), (2) or (3) of the Act.
credit error amount means the amount by which the assessed net fuel amount for an earlier tax period would be overstated because of a credit error.
debit error means a mistake you made in working out your net fuel amount for an earlier tax period that would, if it was the only mistake made in the tax period, have resulted in your assessed net fuel amount for that earlier tax period being understated.
debit error amount means the amount by which the assessed net fuel amount for an earlier tax period would be understated because of a debit error.
error means a credit error or debit error.
fuel tax return has the same meaning as in section 995-1 of the Income Tax Assessment Act 1997.
net sum of the debit errors means the sum of any debit error amounts, less the sum of any credit error amounts, which you include in the net fuel amount for the tax period in