Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p1
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 1/2)
Character Range: 56033–58723

2                                                             The *participants in a *GST joint venture (to the extent that any relevant fuel is acquired, manufactured or imported in the course of activities for which the joint venture was entered into)  The *joint venture operator of the joint venture

Note: Sections 444‑80 and 444‑90 in Schedule 1 to the Taxation Administration Act 1953 affect the operation of this section.

70‑10  Entry and exit history rules

Entry history rule
 (1) For the purposes of the *fuel tax law, from the time when a particular entity starts to be treated as part of a single entity under section 70‑5, everything that happened (including because of any previous application of this section) before that time, in relation to any fuel in the hands of the particular entity at that time, is taken to have happened as if the fuel had been in the hands of the single entity.
Example: The single entity is taken to have acquired the fuel for the purposes for which the particular entity acquired the fuel.

Exit history rule
 (2) For the purposes of the *fuel tax law, from the time when a particular entity ceases to be treated as part of a single entity under section 70‑5, everything that happened (including because of any previous application of this section) before that time, in relation to any fuel in the hands of the particular entity immediately after that time, is taken to have happened as if the fuel had been in the hands of the particular entity.
Example: The particular entity is taken to have acquired the fuel for the purposes for which the single entity acquired the fuel.

70‑15  Consolidating joint venture returns
  If, under section 51‑52 of the *GST Act, an election is in force to consolidate a *joint venture operator's *GST returns relating to its *GST joint ventures, the operator must consolidate its returns under this Act relating to the joint ventures.

70‑20  Application of fuel tax law to religious practitioners
  The *fuel tax law applies to *religious practitioners and religious institutions in the same way as the *GST Act applies to them under Division 50 of that Act.

70‑25  Application of fuel tax law to incapacitated entities
  The *fuel tax law applies to an *incapacitated entity and its representative (within the meaning of the *GST Act) in the same way as that Act applies to them under Division 58 of that Act.

70‑30  Application of fuel tax law to GST branches, resident agents and non‑profit sub‑entities
  While an entity meets the condition in column 1 of the table, the *fuel tax law applies to:
 (a) the entity; and
 (b) its fuel tax credits, *net fuel amount, *assessed net fuel amount and *fuel tax