Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p7
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 7/13)
Character Range: 39185–41762

subsection (4), would be) attributable to the last *GST instalment quarter in the *financial year, you must give the Commissioner a return for that quarter on or before the day on which you are, or would be, required to pay your *GST instalment to the Commissioner for the quarter (disregarding section 162‑80 of the *GST Act).

Division 47—Time limit on entitlements to fuel tax credits

Table of Subdivisions
 Guide to Division 47
47‑A Time limit on entitlements to fuel tax credits

Guide to Division 47

47‑1  What this Division is about
      Your entitlements to fuel tax credits cease unless they are included in your assessed net fuel amounts within a limited period (generally 4 years).

Subdivision 47‑A—Time limit on entitlements to fuel tax credits

Table of Sections
47‑5 Time limit on entitlements to fuel tax credits
47‑10 Exceptions to time limit on entitlements to fuel tax credits

47‑5  Time limit on entitlements to fuel tax credits
 (1) You cease to be entitled to a fuel tax credit to the extent that it has not been taken into account, in an *assessment of a *net fuel amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a return for the tax period or fuel tax return period to which the fuel tax credit would be attributable under subsection 65‑5(1), (2) or (3).
 (2) Without limiting subsection (1), you also cease to be entitled to a fuel tax credit for taxable fuel you acquire, manufacture or import, to the extent that you did not give to the Commissioner under section 61‑15 during the period of 4 years after the day on which the acquisition, manufacture or importation occurred a return that takes the fuel tax credit into account.
Note: Section 47‑10 sets out circumstances in which your entitlement to the fuel tax credit does not cease under this section.

47‑10  Exceptions to time limit on entitlements to fuel tax credits
  If:
 (a) you requested the Commissioner to treat a document under subsection 29‑70(1B) of the *GST Act as a tax invoice (within the meaning of that Act) for the purposes of attributing an *input tax credit for fuel to a *tax period; and
 (b) you made the request before the end of the 4‑year period mentioned in subsection 47‑5(1) of this Act in relation to the tax period; and
 (c) the Commissioner agrees to the request after the end of the 4‑year period;
you do not cease under subsection 47‑5(1) to be entitled to a fuel tax credit for the fuel to the extent that, had the Commissioner agreed to the request before the end of the 4‑year period, you