Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p1
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 1/15)
Character Range: 59759–62506

3                                                                                         The entity has a non‑profit sub‑entity  Division 63

Subdivision 70‑B—Government entities

Table of Sections
70‑35 Application of fuel tax law to government entities

70‑35  Application of fuel tax law to government entities
  A *government entity that is *registered for GST is treated, while its registration has effect, as if it were an entity *carrying on an *enterprise.

Part 4‑4—Anti‑avoidance

Division 75—Anti‑avoidance

Table of Subdivisions
 Guide to Division 75
75‑A Application of this Division
75‑B Commissioner may negate effects of schemes for fuel tax benefits

Guide to Division 75

75‑1  What this Division is about

      The object of this Division is to deter schemes that give entities benefits by reducing fuel tax, increasing refunds or altering the timing of payment of assessed net fuel amounts.
      If the dominant purpose or principal effect of a scheme is to give an entity such a benefit, the Commissioner may negate the benefit any entity gets from the scheme by making a declaration stating the entity's net fuel amount for a particular tax period, despite the scheme.

Subdivision 75‑A—Application of this Division

Table of Sections
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

75‑5  When does this Division operate?

General rule
 (1) This Division operates if:
 (a) an entity (the avoider) gets a *fuel tax benefit from a *scheme; and
 (b) the fuel tax benefit is not attributable to the making, by any entity, of a choice, election, application or agreement that is expressly provided for by the *fuel tax law or the *GST law; and
 (c) taking account of the matters described in section 75‑15, it is reasonable to conclude that either:
 (i) an entity that (whether alone or with others) entered into or carried out the scheme, or part of the scheme, did so with the sole or dominant purpose of that entity or another entity getting a fuel tax benefit from the scheme; or
 (ii) the principal effect of the scheme, or of part of the scheme, is that the avoider gets the fuel tax benefit from the scheme directly or indirectly; and
 (d) the avoider gets the fuel tax benefit from the scheme on or after 1 July 2006.

Territorial application
 (2) It does not matter whether the *scheme, or any part of the scheme, was entered into or carried out inside or outside Australia.

75‑10  When does an entity get a fuel tax benefit from a scheme?
 (1) An entity gets a fuel tax benefit from a *scheme if:
 (a) an *amount that is payable by the entity under this Act apart from this Division is, or could