Document ID: chunk:federal_register_of_legislation:C2021C00299:front:0:p4
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Part 5‑3—Dictionary
Division 110—Dictionary
Subdivision 110‑A—Dictionary
110‑5 Dictionary
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act about fuel tax and fuel tax credits, and for related purposes

Chapter 1—Introduction

Part 1‑1—Preliminary

Division 1—Preliminary

Table of Subdivisions
1‑A Preliminary

Subdivision 1‑A—Preliminary

Table of Sections
1‑5 Short title
1‑10 Commencement
1‑15 States and Territories are bound by the fuel tax law

1‑5  Short title
  This Act may be cited as the Fuel Tax Act 2006.

1‑10  Commencement
  This Act commences on 1 July 2006.

1‑15  States and Territories are bound by the fuel tax law
  The *fuel tax law binds the Crown in right of each of the States, of the Australian Capital Territory and of the Northern Territory. However, it does not make the Crown liable to be prosecuted for an offence.
Note: For the application of this Act to the Commonwealth, see section 95‑10.

Part 1‑2—Using this Act

Division 2—Overview and purpose of the fuel tax law

Table of Subdivisions
2‑A Overview and purpose of the fuel tax law

Subdivision 2‑A—Overview and purpose of the fuel tax law

Table of Sections
2‑1 Overview and purpose of the fuel tax law

2‑1  Overview and purpose of the fuel tax law
  This Act provides a single system of fuel tax credits. Fuel tax credits are paid to reduce or remove the incidence of fuel tax levied on taxable fuels, ensuring that, generally, fuel tax is effectively only applied to:
 (a) fuel used in private vehicles and for certain other private purposes; and
 (b) fuel used on‑road in light vehicles for business purposes.
  Liability for fuel tax currently arises under the Excise Act 1901, the Excise Tariff Act 1921, the Customs Act 1901 and the Customs Tariff Act 1995.
  The administrative aspects of this Act (such as your rights, obligations and payment arrangements) are aligned as closely as possible to the administrative aspects of other indirect taxes (primarily, the GST), and other taxes administered by the Commissioner, to reduce your compliance costs.

Division 3—Explanation of the use of defined terms

Table of Subdivisions
3‑A Explanation of the use of defined terms

Subdivision 3‑A—Explanation of the use of defined terms

Table of Sections
3‑1 When defined terms are identified
3‑5 When terms are not identified
3‑10 Identifying the defined term in a definition

3‑1  When defined terms are identified
 (1) Many of the terms used in the *fuel tax law are defined.
 (2) Most defined terms in this Act are identified by an asterisk appearing at the start of the term: as in "*enterprise". The footnote that goes with the asterisk contains a signpost to the Dictionary definitions at section 110‑5.

3‑5  When terms are not