Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p4
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 4/13)
Character Range: 32063–34788

(a) make the following publicly available for at least 60 days:
 (i) the proposed increased rate of road user charge;
 (ii) any information that was relied on in determining the proposed increased rate; and
 (b) consider any comments received, within the period specified by the Transport Minister, from the public in relation to the proposed increased rate.
 (10) However, the *Transport Minister may, as a result of considering any comments received from the public in accordance with subsection (9), determine a rate of road user charge that is different from the proposed rate that was made publicly available without making that different rate publicly available in accordance with that subsection.
 (11) In determining the road user charge, the *Transport Minister must not apply a method for indexing the charge.
 (11A) In determining the road user charge, the *Transport Minister must determine the rate to one decimal place of a cent.
 (12) The *Transport Minister must not make more than one determination in respect of a class of taxable fuel in a financial year if the effect of the determination would be to increase the road user charge for that class of taxable fuel more than once in that financial year.
Note: For the classes of taxable fuel, see subsection (8).

Division 44—Increasing and decreasing fuel tax adjustments

Table of Subdivisions
 Guide to Division 44
44‑A Increasing and decreasing fuel tax adjustments

Guide to Division 44

44‑1  What this Division is about

      Your entitlement to a fuel tax credit for taxable fuel is worked out on the basis of what the fuel is intended for when you acquire, manufacture or import the fuel.
      If you use or supply the fuel differently, or you do not use or supply the fuel at all, you have an increasing or decreasing fuel tax adjustment.
      Fuel tax adjustments are included in working out your net fuel amount under Division 60. (Your assessed net fuel amount determines how much you owe the Commissioner or the Commissioner owes you.)

Subdivision 44‑A—Increasing and decreasing fuel tax adjustments

Table of Sections
44‑5 Increasing and decreasing fuel tax adjustments for change of circumstances
44‑10 Increasing fuel tax adjustment for failure to use or make a taxable supply of fuel

44‑5  Increasing and decreasing fuel tax adjustments for change of circumstances
 (1) You have a *fuel tax adjustment if you use fuel, or make a *taxable supply of fuel, and the *amount of the fuel tax credit to which you would have been entitled for the use or supply would have been different from the amount to which you are or were entitled if one or both of the following were to apply:
 (a) you had originally acquired, manufactured or imported