{"id":"F2012L02279","name":"Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012","slug":"fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":90268,"registerId":"commonwealth-F2012L02279-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012","content":"Legislative Instrument\n\nFuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012\n\nI, James O’Halloran, Deputy Commissioner of Taxation, make this determination under the following provisions:\n\n-   Section 60-10 of the Fuel Tax Act 2006\n\nJames O'Halloran\n\nDeputy Commissioner of Taxation\n\nDated: 22 November 2012\n\n1.  Name of Determination\n\nThis determination is the Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012.\n\n2. Commencement\n\nThis determination commences on registration.\n\n3. Application\n\nThis determination applies to calculations of net fuel amounts for tax periods commencing on or after 1 July 2012.\n\nThis determination ceases 2 years after it commences.\n\n4. Determination (Circumstances covered by this Determination)\n\nYou may correct an error from an earlier tax period (including periods that ended before 1 July 2012) by taking into account, in working out your net fuel amount for a later tax period that commenced on or after 1 July 2012, the amount that relates to the error in the following circumstances:\n\n1.  you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and\n2.  you are registered for goods and services tax; and\n3.  your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953.\n\n5. Definitions\n\nTerms used in this determination that are defined in the Fuel Tax Act have the same meaning as in the Fuel Tax Act.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1598},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly as its title and enabling provision (section 60-10) suggest: it provides a mechanism for correcting specific fuel tax errors. The 2-year sunset clause confirms it was intended as a transitional measure for the 1 July 2012 system changes, not a permanent expansion of power."},"complexity_factors":["Short, single-purpose instrument with only 5 sections","Limited to one specific error scenario (incorrect application of road user charge)","Minimal cross-referencing (only references to parent Act and Taxation Administration Act section)","Straightforward conditional logic requiring only three cumulative criteria"],"plain_english_summary":"**What this does:** This temporary rule (valid for 2 years from 2012) allowed businesses to fix a specific mistake in their fuel tax claims through their regular tax return, rather than submitting a separate amendment.\n\n**The specific mistake:** You incorrectly applied a discount (the *road user charge*) to fuel that wasn't actually used for driving on public roads. This meant you claimed less money back from the ATO than you were entitled to.\n\n**Who could use it:** Businesses registered for GST could correct this error in a later tax period (from 1 July 2012 onwards), as long as their original claim hadn't expired under the time limits in the Taxation Administration Act.\n\n**Why it mattered:** It gave businesses a simpler way to correct historical errors when the fuel tax system changed, avoiding extra paperwork for relatively small adjustments."}},"importantCases":[],"_links":{"self":"/api/acts/fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012","history":"/api/acts/fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012/history","analysis":"/api/acts/fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012/analysis","conflicts":"/api/acts/fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012/conflicts","importantCases":"/api/acts/fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012/important-cases","documents":"/api/acts/fuel-tax-act-2006-correcting-fuel-tax-errors-determination-no-1-2012/documents"}}