Commonwealth Consolidated Acts Commonwealth Consolidated ActsWhile 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 adjustments;
in a corresponding way to the way in which the * GST law applies, because of the Division of the * GST Act mentioned in column 2, to:
(c) the entity; and
(d) its * input tax credits, * net amount , assessed net amount and * adjustments.
Application of fuel tax law to GST branches, resident agents and non - profit sub - entities | ||
Item | Column 1 While this condition is met ... | Column 2 the fuel tax law applies in a corresponding way to the way in which the GST law applies to the entity because of this Division of the GST Act ... |
1 | The entity has a * GST branch | Division 54 |
2 | The entity has a * resident agent | Division 57 |
3 | Division 63 | |
Table of Sections
70 - 35 Application of fuel tax law to government entities