Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p4
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 4/9)
Character Range: 52155–54769

registered for GST, you are not entitled to a refund or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless:
 (a) within 4 years after:
 (i) the end of the fuel tax return period; or
 (ii) the acquisition, manufacture or importation;
  (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or
 (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund or credit; or
 (c) in the case of a fuel tax credit—the credit is taken into account in working out a *net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).
 (4) Subsection (3) applies to:
 (a) a refund, under section 61‑5 of the Fuel Tax Act 2006, of a *net fuel amount attributable to a *fuel tax return period; or
 (b) a *fuel tax credit for *taxable fuel that you acquire, manufacture or import.
 (5) To avoid doubt, if, under subsection (3), you are not entitled to a *fuel tax credit, then you are not entitled to a refund under section 61‑5 of the Fuel Tax Act 2006 in relation to the credit.

105‑60  Reliance on Commissioner's interpretation of an indirect tax law (other than a fuel tax law)
 (1) This section applies to you if:
 (a) the Commissioner alters a previous *indirect tax ruling that applied to you; and
 (b) relying on the previous ruling, you have underpaid a *net amount or an amount of *indirect tax, or the Commissioner has overpaid an amount under section 35‑5 of the *GST Act, in respect of one or more:
 (i) *taxable supplies or *taxable importations; or
 (ii) *wine taxable dealings; or
 (iii) *taxable supplies of luxury cars or *taxable importations of luxury cars; or
 (iv) *creditable acquisitions or *creditable importations;
  that happened before the alteration.
Note: For reliance on the Commissioner's interpretation of a fuel tax law, see Division 357.
 (2) Unless the Commissioner is satisfied that you contributed to the giving, or continuing in force, of the earlier ruling by a misstatement or by suppressing a material fact:
 (a) the underpaid *net amount or *indirect tax ceases to be payable; or
 (b) the overpaid amount under section 35‑5 of the *GST Act is taken to have been payable in full;
from when the previous ruling was made.
 (3) In deciding whether an *indirect tax ruling applies to you, or whether a ruling has been altered:
 (a) a *private indirect tax ruling applies only to the entity to whom it was given; and
 (b) so far as a private indirect tax ruling