{"id":"C2006A00073","name":"Fuel Tax (Consequential and Transitional Provisions) Act 2006","slug":"fuel-tax-consequential-and-transitional-provisions-act-2006","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"73 of 2006","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":27245,"registerId":"commonwealth-C2006A00073-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Fuel Tax (Consequential and Transitional Provisions) Act 2006.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

26 June 2006

2. Schedule 1, Part 1

1 July 2006.

1 July 2006

3. Schedule 1, items 4 to 6

1 January 2007.

1 January 2007

4. Schedule 1, item 7

1 July 2009.

1 July 2009

5. Schedule 1, Part 3

1 January 2007.

1 January 2007

6. Schedule 2, Part 1

1 July 2006.

1 July 2006

7. Schedule 2, Part 2

1 July 2007.

1 July 2007

8. Schedule 3, Parts 1 to 4A

1 July 2006.

1 July 2006

9. Schedule 3, Part 5

1 July 2010.

1 July 2010

10. Schedule 3, Parts 6 and 7

1 July 2012.

1 July 2012

10A. Schedule 3, Part 8, Division 1AA

Immediately after the commencement of the Fuel Tax Act 2006.

1 July 2006

11. Schedule 3, Part 8, Division 1

1 July 2007.

1 July 2007

11A. Schedule 3, Part 8, Division 1A

1 July 2008.

1 July 2008

12. Schedule 3, Part 8, Division 2

1 July 2010.

1 July 2010

13. Schedule 3, Part 8, Division 3

1 July 2012.

1 July 2012

14. Schedule 3, Part 8, Division 4

1 July 2013.

1 July 2013

16. Schedule 4, item 3

Immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000.

19 June 2000

17. Schedule 4, item 4

The day on which this Act receives the Royal Assent.

26 June 2006

18. Schedule 5, Part 1

At the same time as the Fuel Tax Act 2006 commences.

1 July 2006

19. Schedule 5, items 59 and 60

The later of:

(a) immediately after the commencement of the Fuel Tax Act 2006; and

(b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

1 July 2006

(paragraph (a) applies)

20. Schedule 5, items 61 and 62

Immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005.

However, if Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 commences before the Fuel Tax Act 2006 commences, the provision(s) do not commence at all.

Do not commence

21. Schedule 5, Part 3

At the same time as the Fuel Tax Act 2006 commences.

1 July 2006

22. Schedule 5, Part 4

The later of:

(a) immediately after the commencement of the Fuel Tax Act 2006; and

(b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005.

However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur.

1 July 2006 (paragraph (a) applies)

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Schedule(s)","content":"#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Regulations","content":"#### 4 Regulations\n\n The Governor‑General may make regulations prescribing matters:\n (a) required or permitted by this Act to be prescribed; or\n (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.","sortOrder":3},{"sectionNumber":"Part 3","sectionType":"part","heading":"‑10—Indirect taxes","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":4},{"sectionNumber":"Division 105","sectionType":"division","heading":"General rules for indirect taxes","content":"### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions","sortOrder":5},{"sectionNumber":"Guide to Division 105","sectionType":"subdivision","heading":"Guide to Division 105","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":6},{"sectionNumber":"105‑1 What this Division is about","sectionType":"section","heading":"105‑1 What this Division is about","content":"#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.","sortOrder":7},{"sectionNumber":"Subdivision 105","sectionType":"subdivision","heading":"‑A—Assessments","content":"#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency","sortOrder":8},{"sectionNumber":"105‑5 Commissioner may make assessment o","sectionType":"section","heading":"105‑5 Commissioner may make assessment of indirect tax","content":"#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.","sortOrder":9},{"sectionNumber":"105‑10 Request for assessment","sectionType":"section","heading":"105‑10 Request for assessment","content":"#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.","sortOrder":10},{"sectionNumber":"105‑15 Indirect tax liabilities do not d","sectionType":"section","heading":"105‑15 Indirect tax liabilities do not depend on assessment","content":"#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.","sortOrder":11},{"sectionNumber":"105‑20 Commissioner must give notice of ","sectionType":"section","heading":"105‑20 Commissioner must give notice of the assessment","content":"#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.","sortOrder":12},{"sectionNumber":"105‑25 Amendment of assessment","sectionType":"section","heading":"105‑25 Amendment of assessment","content":"#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.","sortOrder":13},{"sectionNumber":"105‑30 Later assessment prevails in case","sectionType":"section","heading":"105‑30 Later assessment prevails in case of inconsistency","content":"#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.","sortOrder":14},{"sectionNumber":"105‑40 Reviewable indirect tax decisions","sectionType":"section","heading":"105‑40 Reviewable indirect tax decisions","content":"#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.","sortOrder":16},{"sectionNumber":"105‑50 Time limit on recovering unpaid n","sectionType":"section","heading":"105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes","content":"#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.","sortOrder":18},{"sectionNumber":"105‑55 Time limit on refunds and credits","sectionType":"section","heading":"105‑55 Time limit on refunds and credits","content":"#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.","sortOrder":19},{"sectionNumber":"105‑60 Reliance on Commissioner’s interp","sectionType":"section","heading":"105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)","content":"#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.","sortOrder":20},{"sectionNumber":"105‑65 Restriction on refunds","sectionType":"section","heading":"105‑65 Restriction on refunds","content":"#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.","sortOrder":21},{"sectionNumber":"105‑80 General interest charge","sectionType":"section","heading":"105‑80 General interest charge","content":"#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.","sortOrder":23},{"sectionNumber":"105‑85 Amending Acts cannot impose penal","sectionType":"section","heading":"105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent","content":"#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.","sortOrder":24},{"sectionNumber":"105‑100 Production of assessment or decl","sectionType":"section","heading":"105‑100 Production of assessment or declaration is conclusive evidence","content":"#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.","sortOrder":26},{"sectionNumber":"105‑105 Certificate of amount payable is","sectionType":"section","heading":"105‑105 Certificate of amount payable is prima facie evidence","content":"#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.","sortOrder":27},{"sectionNumber":"105‑110 Signed copies are evidence","sectionType":"section","heading":"105‑110 Signed copies are evidence","content":"#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.","sortOrder":28},{"sectionNumber":"105‑120 Refund scheme—defence related in","sectionType":"section","heading":"105‑120 Refund scheme—defence related international obligations","content":"#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.","sortOrder":30},{"sectionNumber":"105‑125 Refund scheme—international obli","sectionType":"section","heading":"105‑125 Refund scheme—international obligations","content":"#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.","sortOrder":31},{"sectionNumber":"105‑140 Address for service","sectionType":"section","heading":"105‑140 Address for service","content":"#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.","sortOrder":33},{"sectionNumber":"105‑145 Commissioner must give things in","sectionType":"section","heading":"105‑145 Commissioner must give things in writing","content":"#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.","sortOrder":34},{"sectionNumber":"Division 110","sectionType":"division","heading":"Goods and services tax","content":"### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions","sortOrder":35},{"sectionNumber":"Guide to Division 110","sectionType":"subdivision","heading":"Guide to Division 110","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":36},{"sectionNumber":"110‑1 What this Division is about","sectionType":"section","heading":"110‑1 What this Division is about","content":"#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.","sortOrder":37},{"sectionNumber":"Subdivision 110","sectionType":"subdivision","heading":"‑F—Review of GST decisions","content":"#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions","sortOrder":38},{"sectionNumber":"110‑50 Reviewable GST decisions","sectionType":"section","heading":"110‑50 Reviewable GST decisions","content":"#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.","sortOrder":39},{"sectionNumber":"Division 111","sectionType":"division","heading":"Wine tax and luxury car tax","content":"### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws","sortOrder":40},{"sectionNumber":"Guide to Division 111","sectionType":"subdivision","heading":"Guide to Division 111","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":41},{"sectionNumber":"111‑1 What this Division is about","sectionType":"section","heading":"111‑1 What this Division is about","content":"#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.","sortOrder":42},{"sectionNumber":"Subdivision 111","sectionType":"subdivision","heading":"‑C—Review of wine tax decisions","content":"#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions","sortOrder":43},{"sectionNumber":"111‑50 Reviewable wine tax decisions","sectionType":"section","heading":"111‑50 Reviewable wine tax decisions","content":"#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.","sortOrder":44},{"sectionNumber":"111‑60 Alteration of contracts if cost o","sectionType":"section","heading":"111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws","content":"#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.","sortOrder":46},{"sectionNumber":"Division 112","sectionType":"division","heading":"Fuel tax","content":"### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions","sortOrder":47},{"sectionNumber":"Guide to Division 112","sectionType":"subdivision","heading":"Guide to Division 112","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":48},{"sectionNumber":"112‑1 What this Division is about","sectionType":"section","heading":"112‑1 What this Division is about","content":"#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.","sortOrder":49},{"sectionNumber":"Subdivision 112","sectionType":"subdivision","heading":"‑E—Review of fuel tax decisions","content":"#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions","sortOrder":50},{"sectionNumber":"112‑50 Reviewable fuel tax decisions","sectionType":"section","heading":"112‑50 Reviewable fuel tax decisions","content":"#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:","sortOrder":51},{"sectionNumber":"Division 352","sectionType":"division","heading":"Accountability of the Commissioner","content":"### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws","sortOrder":52},{"sectionNumber":"Guide to Division 352","sectionType":"subdivision","heading":"Guide to Division 352","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":53},{"sectionNumber":"352‑1 What this Division is about","sectionType":"section","heading":"352‑1 What this Division is about","content":"#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.","sortOrder":54},{"sectionNumber":"Subdivision 352","sectionType":"subdivision","heading":"‑A—Accountability of the Commissioner in respect of indirect tax laws","content":"#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws","sortOrder":55},{"sectionNumber":"352‑5 Commissioner must prepare annual r","sectionType":"section","heading":"352‑5 Commissioner must prepare annual report on indirect tax laws","content":"#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:","sortOrder":56},{"sectionNumber":"353‑15 Access to premises for the purpos","sectionType":"section","heading":"353‑15 Access to premises for the purposes of the indirect tax laws","content":"#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:","sortOrder":57},{"sectionNumber":"Division 355","sectionType":"division","heading":"Confidentiality","content":"### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information","sortOrder":58},{"sectionNumber":"Guide to Division 355","sectionType":"subdivision","heading":"Guide to Division 355","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":59},{"sectionNumber":"355‑1 What this Division is about","sectionType":"section","heading":"355‑1 What this Division is about","content":"#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.","sortOrder":60},{"sectionNumber":"Subdivision 355","sectionType":"subdivision","heading":"‑A—Protection of confidentiality of indirect tax information","content":"#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information","sortOrder":61},{"sectionNumber":"355‑5 Protection of confidentiality of i","sectionType":"section","heading":"355‑5 Protection of confidentiality of indirect tax information","content":"#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.","sortOrder":62},{"sectionNumber":"Division 356","sectionType":"division","heading":"General administration of tax laws","content":"### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws","sortOrder":63},{"sectionNumber":"Guide to Division 356","sectionType":"subdivision","heading":"Guide to Division 356","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":64},{"sectionNumber":"356‑1 What this Division is about","sectionType":"section","heading":"356‑1 What this Division is about","content":"#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.","sortOrder":65},{"sectionNumber":"Subdivision 356","sectionType":"subdivision","heading":"‑A—Indirect tax laws","content":"#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws","sortOrder":66},{"sectionNumber":"356‑5 Commissioner has general administr","sectionType":"section","heading":"356‑5 Commissioner has general administration of indirect tax laws","content":"#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:","sortOrder":67},{"sectionNumber":"Division 382","sectionType":"division","heading":"Record‑keeping","content":"### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions","sortOrder":68},{"sectionNumber":"Guide to Division 382","sectionType":"subdivision","heading":"Guide to Division 382","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":69},{"sectionNumber":"382‑1 What this Division is about","sectionType":"section","heading":"382‑1 What this Division is about","content":"#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.","sortOrder":70},{"sectionNumber":"Subdivision 382","sectionType":"subdivision","heading":"‑A—Keeping records of indirect tax transactions","content":"#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions","sortOrder":71},{"sectionNumber":"382‑5 Keeping records of indirect tax tr","sectionType":"section","heading":"382‑5 Keeping records of indirect tax transactions","content":"#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:","sortOrder":72},{"sectionNumber":"Division 444","sectionType":"division","heading":"Obligations of entities on behalf of other entities","content":"### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities","sortOrder":73},{"sectionNumber":"Guide to Division 444","sectionType":"subdivision","heading":"Guide to Division 444","content":"Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000\n\nPart 1—Amendments commencing on 1 July 2006\n\nFuel Sales Grants Act 2000\n\n1 Paragraph 7(c)\n\nOmit “2000.”, substitute “2000 but before 1 July 2006.”.\n\nProduct Grants and Benefits Administration Act 2000\n\n2 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of:\n (i) 1 January 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n3 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\nPart 2—Amendments commencing on or after 1 January 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n4 Section 8 (table item 1)\n\nRepeal the item.\n\n5 Subsection 9(3)\n\nRepeal the subsection.\n\n6 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n7 Subparagraphs 47(3)(c)(ia) and (d)(ia)\n\nRepeal the subparagraphs.\n\nPart 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007\n\nFuel Sales Grants Act 2000\n\n8 The whole of the Act\n\nRepeal the Act.\n\nSchedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965\n\nPart 1—Amendments commencing on 1 July 2006\n\nStates Grants (Petroleum Products) Act 1965\n\n1 At the end of subsection 5(1)\n\nAdd:\n\n> Note: For the cessation of a scheme, see subsection (5).\n\n2 Paragraph 5(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of:\n (i) the sale by them, before 1 July 2006; and\n (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies;\n of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and\n\n3 Paragraph 5(5)(aa)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\n4 Subparagraph 5(5)(b)(i)\n\nAfter “by them”, insert “, before 1 July 2006,”.\n\nPart 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007\n\nStates Grants (Petroleum Products) Act 1965\n\n5 The whole of the Act\n\nRepeal the Act.\n\nSchedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012\n\nPart 1—Definitions\n\n1 Definitions\n\nIn this Schedule:\n\nEnergy Grants Act means the Energy Grants (Credits) Scheme Act 2003.\n\nFuel Tax Act means the Fuel Tax Act 2006.\n\noff‑road credit means an off‑road credit under Part 4 of the Energy Grants Act.\n\noff‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act.\n\non‑road credit means an on‑road credit under Part 3 of the Energy Grants Act.\n\non‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act.\n\nPart 2—Energy grants arising before 1 July 2006\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nEnergy Grants (Credits) Scheme Act 2003\n\n2 Section 40\n\nBefore “This”, insert “(1)”.\n\n3 At the end of section 40\n\nAdd:\n\n (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\n4 Section 51\n\nBefore “This”, insert “(1)”.\n\n5 At the end of section 51\n\nAdd:\n\n (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006.\n\n> Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).\n\nProduct Grants and Benefits Administration Act 2000\n\n6 Before paragraph 15(2)(e)\n\nInsert:\n\n (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2007; and\n (ii) the end of 3 years after the start of the claim period; and\n\n7 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for:\n (a) an on‑road credit for on‑road diesel fuel; or\n (b) an off‑road credit for off‑road diesel fuel;\n if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n8 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n9 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and\n (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and\n (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nPart 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012\n\nDivision 1—Credits arising between 1 July 2006 and 30 June 2008\n\n10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5).\n\nEntitlement to a credit if you would have been entitled to an on‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\nEntitlement to a credit if you would have been entitled to an off‑road credit\n\n(5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\nFuel tax adjustment provisions\n\n(6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nDivision 2—Credits arising between 1 July 2008 and 30 June 2012\n\n11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and\n (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than:\n (i) for use in a vehicle travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or\n (iii) for use by you in generating electricity; or\n (iv) for use other than as a fuel; or\n (v) for use other than as a fuel in an internal combustion engine; or\n (vi) for use as heating oil; and\n (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act.\n\n(2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7).\n\nEntitlement to a full credit if you would have been entitled to an on‑road or off‑road credit\n\n(3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (b) that references in Part 3 of that Act to “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”.\n\n(4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road.\n\nNote: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge.\n\n(5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming:\n\n (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and\n (b) that references in Part 4 of that Act to:\n (i) “purchase or import into Australia” were instead references to “acquire or manufacture in, or import into, Australia”; and\n (ii) “off‑road diesel fuel” were instead references to the fuel.\n\nEntitlement to half a credit if you would not have been entitled to a credit\n\n(6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem.\n\nNote: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012.\n\nEntitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012\n\n(7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if:\n\n (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and\n (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive).\n\nFuel tax adjustment provisions\n\n(8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel.\n\nNote: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits.\n\nPart 4—Fuel tax credits for vehicles of 4.5 tonnes\n\n12 Fuel acquired, manufactured or imported on or after 1 July 2006\n\n(1) This item applies if:\n\n (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and\n (b) you acquire, manufacture or import the fuel:\n (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or\n (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or\n (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and\n (c) you acquired the vehicle before 1 July 2006.\n\n(2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act.\n\n(3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012.\n\nPart 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008\n\n12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008\n\n(1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if:\n\n (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and\n (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and\n (c) either of the following applies to you:\n (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act;\n (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and\n (d) you are:\n (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or\n (ii) taken to be entitled to the credit under Part 4 of this Schedule; and\n (e) either:\n (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or\n (ii) otherwise—the credit is attributable to the current tax period applying to you; and\n (f) you have not previously received an early payment of the credit for the fuel; and\n (g) you make a claim for the early payment in the approved form.\n\nNote 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.\n\nNote 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.\n\n(2) The amount of the early payment is the amount of the credit to which you are entitled.\n\n(3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act:\n\n (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and\n (ii) the adjustment is attributable to that tax period; or\n (b) otherwise:\n (i) you have an increasing fuel tax adjustment of the amount of the early payment; and\n (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed.\n\nNote: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment.\n\nPart 5—Alternative fuel energy grants arising under the Energy Grants Act\n\nDivision 1—Energy grants claimed under the Energy Grants Act\n\nProduct Grants and Benefits Administration Act 2000\n\n13 After paragraph 15(2)(d)\n\nInsert:\n\n (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of:\n (i) 1 July 2011; and\n (ii) the end of 3 years after the start of the claim period; and\n\n14 Paragraph 15(2)(e)\n\nBefore “must be”, insert “otherwise—”.\n\n15 After subsection 15(2)\n\nInsert:\n\n (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel.\n\n16 At the end of section 15\n\nAdd:\n\n (4) In this section:\n\n> decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n> on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003.\n\n> on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003.\n\nDivision 2—Energy grants claimed under the Fuel Tax Act\n\n17 Grants claimed under the Fuel Tax Act\n\n(1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if:\n\n (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and\n (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and\n (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000.\n\n(2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act.\n\n(3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013.\n\n(4) If you have a decreasing fuel tax adjustment under this item, then:\n\n (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and\n (b) section 49 of the Energy Grants Act does not apply to the fuel.\n\nPart 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012\n\nProduct Grants and Benefits Administration Act 2000\n\n18 Section 5 (definition of energy grants scheme fuel)\n\nRepeal the definition.\n\n19 Section 8 (table item 3)\n\nRepeal the item.\n\n20 Subsection 9(4)\n\nRepeal the subsection.\n\n21 Subsections 27(1A) and (1B)\n\nRepeal the subsections.\n\n22 Section 27A\n\nRepeal the section.\n\nPart 7—Repeal of Energy Grants Act on 1 July 2012\n\nEnergy Grants (Credits) Scheme Act 2003\n\n23 The whole of the Act\n\nRepeal the Act.\n\nPart 8—Other amendments relating to the transitional period\n\nDivision 1AA—Amendments commencing on 1 July 2006\n\nFuel Tax Act 2006\n\n23A Subsection 65‑10(1) (note)\n\nOmit “item 9”, substitute “items 9 and 12A”.\n\n23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment)\n\nAdd “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 1—Amendments commencing on 1 July 2007\n\nProduct Grants and Benefits Administration Act 2000\n\n24 Section 5 (definition of energy grants scheme fuel)\n\nOmit “on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,”, substitute “on‑road alternative fuel”.\n\n25 Paragraph 15(2)(db)\n\nRepeal the paragraph.\n\n26 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n27 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\n28 Paragraph 16A(1)(a)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n29 Paragraph 16A(1)(a)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n30 Paragraph 16A(1)(b)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n31 Subsection 16A(2)\n\nOmit “designated grant”, substitute “cleaner fuel grant”.\n\n32 Subsection 16A(2)\n\nOmit “grant fuel”, substitute “cleaner fuel”.\n\n33 Subsection 16A(3)\n\nRepeal the subsection.\n\n34 Subparagraph 27A(b)(i)\n\nOmit “energy grant scheme fuel”, substitute “energy grants scheme fuel”.\n\nNote: The heading to section 27A is altered by omitting “energy grant scheme fuel” and substituting “energy grants scheme fuel”.\n\nDivision 1A—Amendments commencing on 1 July 2008\n\nFuel Tax Act 2006\n\n34A Subsection 65‑10(1) (note)\n\nOmit “items 9 and 12A”, substitute “item 9”.\n\n34B Section 110‑5 (definition of increasing fuel tax adjustment)\n\nOmit “of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\nDivision 2—Amendments commencing on 1 July 2010\n\nFuel Tax Act 2006\n\n35 Section 65‑10 (note)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\n36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment)\n\nOmit “item 9”, substitute “items 9 and 17”.\n\nDivision 3—Amendments commencing on 1 July 2012\n\nFuel Tax Act 2006\n\n37 Subsection 41‑5(1) (note 1)\n\nOmit “of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006”.\n\n38 Section 41‑20 (note)\n\nRepeal the note.\n\n39 Paragraph 43‑5(3)(b)\n\nRepeal the paragraph.\n\nDivision 4—Amendments commencing on 1 July 2013\n\nFuel Tax Act 2006\n\n40 Section 65‑10 (note)\n\nRepeal the note, substitute:\n\n> Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers).\n\n41 Section 110‑5 (definition of decreasing fuel tax adjustment)\n\nRepeal the definition, substitute:\n\n> decreasing fuel tax adjustment has the meaning given by section 44‑5.\n\nProduct Grants and Benefits Administration Act 2000\n\n42 Paragraph 15(2)(da)\n\nRepeal the paragraph.\n\n43 Paragraph 15(2)(e)\n\nOmit “otherwise—”.\n\n44 Subsections 15(2A) and (4)\n\nRepeal the subsections.\n\nSchedule 4—Other amendments\n\nProduct Grants and Benefits Administration Act 2000\n\n3 Subsection 34(3) (paragraph (a) of the definition of scheme)\n\nOmit “; and”, substitute “; or”.\n\n4 Subsection 53(2) (table items 5 and 6)\n\nRepeal the items.\n\nSchedule 5—Administrative provisions\n\nPart 1—Administrative provisions\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n1 Paragraph (e) of Schedule 1\n\nAfter “Fringe Benefits Tax Assessment Act 1986”, insert:\n\n| Fuel Tax Act 2006 |\n| ----------------- |\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n2 At the end of subsection 48‑40(1)\n\nAdd:\n\n> Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953).\n\n3 At the end of subsection 51‑30(1)\n\nAdd:\n\n> Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953).\n\nIncome Tax Assessment Act 1936\n\n4 At the end of section 202\n\nAdd:\n\n ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006).\n\nIncome Tax Assessment Act 1997\n\n5 Subsection 995‑1(1)\n\nInsert:\n\n> Defence Minister means the Minister administering the Defence Act 1903.\n\n6 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n7 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n8 Subsection 995‑1(1)\n\nInsert:\n\n> fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006.\n\n9 Subsection 995‑1(1)\n\nInsert:\n\n> GST‑free has the meaning given by section 195‑1 of the \\*GST Act.\n\n10 Subsection 995‑1(1)\n\nInsert:\n\n> incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n11 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax means any of the following:\n\n (a) \\*GST;\n (b) \\*wine tax;\n (c) \\*luxury car tax.\n\n12 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax document means a document that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was made or given under, or for the purposes of, an \\*indirect tax law.\n\n> Note: Example: A GST return is a document made for the purposes of an indirect tax law.\n\n13 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax information means information that:\n\n (a) was obtained by you in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (b) was disclosed or obtained under an \\*indirect tax law; and\n (c) relates to the affairs of an entity other than you.\n\n14 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax law means any of the following:\n\n (a) the \\*GST law;\n (b) the \\*wine tax law;\n (c) the \\*luxury car tax law;\n (d) the \\*fuel tax law.\n\n15 Subsection 995‑1(1)\n\nInsert:\n\n> indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an \\*indirect tax law (other than the \\*fuel tax law), including one that has been previously altered, but not including:\n\n (a) one given orally; or\n (b) an assessment.\n\n16 Subsection 995‑1(1)\n\nInsert:\n\n> joint venture operator for a \\*GST joint venture has the meaning given by section 195‑1 of the \\*GST Act.\n\n17 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n18 Subsection 995‑1(1)\n\nInsert:\n\n> Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.\n\n19 Subsection 995‑1(1)\n\nInsert:\n\n> luxury car tax law has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n20 Subsection 995‑1(1)\n\nInsert:\n\n> net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006.\n\n21 Subsection 995‑1(1)\n\nInsert:\n\n> private indirect tax ruling means an \\*indirect tax ruling given to a particular entity.\n\n22 Subsection 995‑1(1)\n\nInsert:\n\n> public indirect tax ruling means an \\*indirect tax ruling other than a \\*private indirect tax ruling.\n\n23 Subsection 995‑1(1)\n\nInsert:\n\n> representative of an \\*incapacitated entity has the meaning given by section 195‑1 of the \\*GST Act.\n\n24 Subsection 995‑1(1)\n\nInsert:\n\n> representative member for a \\*GST group has the meaning given by section 195‑1 of the \\*GST Act.\n\n25 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n26 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n27 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953.\n\n28 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n29 Subsection 995‑1(1)\n\nInsert:\n\n> reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953.\n\n30 Subsection 995‑1(1)\n\nInsert:\n\n> taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006.\n\n31 Subsection 995‑1(1)\n\nInsert:\n\n> taxable importation of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n32 Subsection 995‑1(1)\n\nInsert:\n\n> taxable supply of a luxury car has the meaning given by section 27‑1 of the \\*Luxury Car Tax Act.\n\n33 Subsection 995‑1(1)\n\nInsert:\n\n> visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963.\n\n34 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n35 Subsection 995‑1(1)\n\nInsert:\n\n> wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the \\*Wine Tax Act).\n\n36 Subsection 995‑1(1)\n\nInsert:\n\n> Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.\n\n37 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax credit has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\n38 Subsection 995‑1(1)\n\nInsert:\n\n> wine tax law has the meaning given by section 33‑1 of the \\*Wine Tax Act.\n\nTaxation Administration Act 1953\n\n39 Part VI\n\nRepeal the Part.\n\n40 Before Part 2‑1 in Schedule 1\n\nInsert:\n\nChapter 2—Collection, recovery and administration of income tax\n\n41 After Part 2‑10 in Schedule 1\n\nInsert:\n\nChapter 3—Collection, recovery and administration of other taxes\n\n## Part 3‑10—Indirect taxes\n\n### Division 105—General rules for indirect taxes\n\nTable of Subdivisions\n\nGuide to Division 105\n\n105‑A Assessments\n\n105‑B Review of indirect tax decisions\n\n105‑C Limits on credits, refunds and recovering amounts\n\n105‑D General interest charge and penalties\n\n105‑E Evidence\n\n105‑F Indirect tax refund schemes\n\n105‑G Other administrative provisions\n\n#### Guide to Division 105\n\n#### 105‑1 What this Division is about\n\nThis Division contains rules relating to the administration of the indirect tax laws.\n\n> Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.\n\nThe rules in this Division deal with the following:\n\n(a) how assessments are made or amended and their effect;\n\n(b) review of assessments;\n\n(c) limits on credits, refunds and recovering amounts;\n\n(d) the effect of relying on a ruling;\n\n(e) the effect of not passing on refunds of overpaid amounts;\n\n(f) charges and penalties;\n\n(g) the evidentiary effect of official indirect tax documents;\n\n(h) refunding indirect tax because of Australia’s international obligations;\n\n(i) your address for service of documents and requirements for notifications.\n\n#### Subdivision 105‑A—Assessments\n\nTable of sections\n\n105‑5 Commissioner may make assessment of indirect tax\n\n105‑10 Request for assessment\n\n105‑15 Indirect tax liabilities do not depend on assessment\n\n105‑20 Commissioner must give notice of the assessment\n\n105‑25 Amendment of assessment\n\n105‑30 Later assessment prevails in case of inconsistency\n\n#### 105‑5 Commissioner may make assessment of indirect tax\n\n (1) The Commissioner may at any time make an assessment of:\n (a) your \\*net amount, or any part of your net amount, for a \\*tax period; or\n (b) your \\*net fuel amount, or any part of your net fuel amount, for a tax period or \\*fuel tax return period.\n (2) The Commissioner may at any time make an assessment of the amount of \\*indirect tax payable by you on an importation of goods.\n (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the \\*tax period, \\*fuel tax return period or importation concerned.\n\n> Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑10 Request for assessment\n\n (1) You may request the Commissioner in the \\*approved form to make an assessment of:\n (a) your \\*net amount for a \\*tax period; or\n (b) your \\*net fuel amount for a tax period or \\*fuel tax return period; or\n (c) an amount of \\*indirect tax payable by you on an importation of goods.\n (2) The Commissioner must comply with the request if it is made within:\n (a) 4 years after:\n (i) the end of the \\*tax period or \\*fuel tax return period; or\n (ii) the importation; or\n (b) such further period as the Commissioner allows.\n\n#### 105‑15 Indirect tax liabilities do not depend on assessment\n\n (1) Your liability to pay \\*indirect tax or a \\*net fuel amount, and the time by which a \\*net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n (2) The Commissioner’s obligation to pay:\n (a) a \\*net amount under section 35‑5 of the \\*GST Act; or\n (b) a \\*net fuel amount under section 61‑5 of the Fuel Tax Act 2006;\n and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.\n\n> Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.\n\n#### 105‑20 Commissioner must give notice of the assessment\n\n (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.\n (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your \\*GST returns electronically.\n\n#### 105‑25 Amendment of assessment\n\n The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any \\*indirect tax law.\n\n> Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.\n\n> Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.\n\n#### 105‑30 Later assessment prevails in case of inconsistency\n\n If there is an inconsistency between assessments that relate to the same \\*tax period, \\*fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.\n\n#### Subdivision 105‑B—Review of indirect tax decisions\n\nTable of sections\n\n105‑40 Reviewable indirect tax decisions\n\n#### 105‑40 Reviewable indirect tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable indirect tax decision relating to you.\n (2) A decision under section 105‑5 or 105‑25 involving an assessment of a \\*net amount, a \\*net fuel amount or an amount of \\*indirect tax is a reviewable indirect tax decision.\n\n#### Subdivision 105‑C—Limits on credits, refunds and recovering amounts\n\nTable of sections\n\n105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n105‑55 Time limit on refunds and credits\n\n105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n105‑65 Restriction on refunds\n\n#### 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes\n\n Any unpaid \\*net amount, \\*net fuel amount or amount of \\*indirect tax (together with any relevant \\*general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:\n (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or\n (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.\n\n#### 105‑55 Time limit on refunds and credits\n\n (1) You are not entitled to a refund or credit to which this subsection applies in respect of a \\*tax period or importation unless:\n (a) within 4 years after:\n (i) the end of the tax period; or\n (ii) the importation;\n as the case requires, you notify the Commissioner (in a \\*GST return or otherwise) that you are entitled to the refund or credit; or\n (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\n (c) in the case of a credit—the credit is taken into account in working out a \\*net amount or \\*net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).\n (2) Subsection (1) applies to:\n (a) a refund under section 35‑5 of the \\*GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular \\*tax period; or\n (b) an \\*input tax credit or \\*fuel tax credit that is attributable to a particular tax period; or\n (c) a \\*wine tax credit the amount of which could have been included in a reduction of your \\*net amount for a tax period under section 21‑15 of the \\*Wine Tax Act; or\n (d) a refund of an amount of \\*indirect tax relating to an importation.\n Fuel tax—non‑business taxpayers\n (3) If you are neither \\*registered for GST nor \\*required to be 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:\n (a) within 4 years after:\n (i) the end of the fuel tax return period; or\n (ii) the acquisition, manufacture or importation;\n (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or\n (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\n (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).\n (4) Subsection (3) applies to:\n (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\n (b) a \\*fuel tax credit for \\*taxable fuel that you acquire, manufacture or import.\n (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.\n\n#### 105‑60 Reliance on Commissioner’s interpretation of an indirect tax law (other than a fuel tax law)\n\n (1) This section applies to you if:\n (a) the Commissioner alters a previous \\*indirect tax ruling that applied to you; and\n (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:\n (i) \\*taxable supplies or \\*taxable importations; or\n (ii) \\*wine taxable dealings; or\n (iii) \\*taxable supplies of luxury cars or \\*taxable importations of luxury cars; or\n (iv) \\*creditable acquisitions or \\*creditable importations;\n that happened before the alteration.\n\n> Note: For reliance on the Commissioner’s interpretation of a fuel tax law, see Division 357.\n\n (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:\n (a) the underpaid \\*net amount or \\*indirect tax ceases to be payable; or\n (b) the overpaid amount under section 35‑5 of the \\*GST Act is taken to have been payable in full;\n from when the previous ruling was made.\n (3) In deciding whether an \\*indirect tax ruling applies to you, or whether a ruling has been altered:\n (a) a \\*private indirect tax ruling applies only to the entity to whom it was given; and\n (b) so far as a private indirect tax ruling conflicts with an earlier \\*public indirect tax ruling, the private indirect tax ruling prevails; and\n (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and\n (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.\n\n#### 105‑65 Restriction on refunds\n\n (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:\n (a) you overpaid the amount, or the amount was not refunded to you, because a \\*supply was treated as a \\*taxable supply to any extent; and\n (b) the supply is not a taxable supply to that extent (for example, because it is \\*GST‑free); and\n (c) one of the following applies:\n (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;\n (ii) the recipient is \\*registered or \\*required to be registered.\n\n> Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.\n\n (2) This section applies to:\n (a) so much of any \\*net amount or amount of \\*indirect tax as you have overpaid; or\n (b) so much of any net amount that is payable to you under section 35‑5 of the \\*GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.\n\n> Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.\n\n#### Subdivision 105‑D—General interest charge and penalties\n\nTable of sections\n\n105‑80 General interest charge\n\n105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n#### 105‑80 General interest charge\n\n (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the \\*general interest charge on the unpaid amount of the liability for each day in the period that:\n (a) started at the beginning of the day by which the liability was due to be paid; and\n (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:\n (i) the liability;\n (ii) general interest charge on any of the liability.\n\n> Note: The general interest charge is worked out under Division 1 of Part IIA.\n\n (2) This section applies to either of the following amounts that you are liable to pay:\n (a) a \\*net fuel amount;\n (b) an amount of \\*indirect tax.\n\n#### 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent\n\n (1) An Act that amends an \\*indirect tax law does not have the effect of making you liable to:\n (a) a penalty for an offence against an indirect tax law; or\n (b) \\*general interest charge under section 105‑80;\n for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.\n (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:\n (a) within a specified period ending before the postponed day; or\n (b) before a specified time happening before the postponed day;\n the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.\n (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.\n\n#### Subdivision 105‑E—Evidence\n\nTable of sections\n\n105‑100 Production of assessment or declaration is conclusive evidence\n\n105‑105 Certificate of amount payable is prima facie evidence\n\n105‑110 Signed copies are evidence\n\n#### 105‑100 Production of assessment or declaration is conclusive evidence\n\n The production of:\n (a) a notice of assessment under this Part; or\n (b) a declaration under:\n (i) section 165‑40 or subsection 165‑45(3) of the \\*GST Act; or\n (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;\n is conclusive evidence:\n (c) that the assessment or declaration was properly made; and\n (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.\n\n#### 105‑105 Certificate of amount payable is prima facie evidence\n\n The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an \\*indirect tax law (whether to or by the Commissioner) is prima facie evidence:\n (a) that the amount is payable from that time; and\n (b) that the particulars stated in the certificate are correct.\n\n#### 105‑110 Signed copies are evidence\n\n (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an \\*indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.\n (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.\n\n#### Subdivision 105‑F—Indirect tax refund schemes\n\nTable of sections\n\n105‑120 Refund scheme—defence related international obligations\n\n105‑125 Refund scheme—international obligations\n\n#### 105‑120 Refund scheme—defence related international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) if:\n (a) you are in a class of entities determined by the \\*Defence Minister; and\n (b) the acquisition is covered by a determination of the Defence Minister; and\n (c) the acquisition is made:\n (i) by or on behalf of a \\*visiting force that is; or\n (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or\n (iii) by any other entity that is;\n covered by a determination of the Defence Minister; and\n (d) at the time of the acquisition, it was intended for:\n (i) the official use of the visiting force; or\n (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or\n (iii) any other use;\n and that use is covered by a determination of the Defence Minister; and\n (e) you claim the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n determined by the \\*Defence Minister.\n (3) The \\*Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of use.\n (4) A determination under this section is a legislative instrument.\n\n#### 105‑125 Refund scheme—international obligations\n\n (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of \\*indirect tax borne by you in respect of an acquisition (within the meaning of the \\*GST Act) made by you if:\n (a) you are a kind of entity specified in the regulations; and\n (b) the acquisition is of a kind specified in the regulations; and\n (c) you or the entity claims the amount in the \\*approved form.\n (2) The amount is payable:\n (a) in accordance with the conditions and limitations; and\n (b) within the period and manner;\n set out in the regulations.\n (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant \\*indirect tax concessions in relation to the kind of entity or the kind of acquisition.\n (4) A determination by the Commissioner under subsection (1) is not a legislative instrument.\n\n#### Subdivision 105‑G—Other administrative provisions\n\nTable of sections\n\n105‑140 Address for service\n\n105‑145 Commissioner must give things in writing\n\n#### 105‑140 Address for service\n\n (1) Your address for service for the purposes of an \\*indirect tax law is:\n (a) if you are registered in the \\*Australian Business Register—the address shown in the Register as your address for service; or\n (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or\n (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or\n (d) any other address that the Commissioner reasonably believes to be your address for service.\n\n> Note: If you are a company, see also sections 444‑10 and 444‑15.\n\n (2) If:\n (a) under an \\*indirect tax law, you are:\n (i) liable to pay an amount of \\*indirect tax; or\n (ii) entitled to a credit; and\n (b) you change your address for service;\n you must notify the Commissioner in writing of the new address within 28 days after the change.\n (3) If:\n (a) a notice or other document must be served on you:\n (i) under an \\*indirect tax law; or\n (ii) in proceedings for recovery of an amount under an indirect tax law; and\n (b) you have notified the Commissioner of an Australian address for service;\n the Commissioner may serve the notice or document by post to that address.\n (4) However, if:\n (a) you must lodge or have lodged \\*GST returns electronically; and\n (b) you notify the Commissioner of an address for effecting service by way of electronic transmission;\n the Commissioner may serve a notice of assessment, or notice of penalty or \\*general interest charge under an \\*indirect tax law, on you by electronic transmission to that address.\n\n#### 105‑145 Commissioner must give things in writing\n\n (1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an \\*indirect tax law must be in writing.\n (2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an \\*indirect tax law allows the Commissioner to do so.\n\n### Division 110—Goods and services tax\n\nTable of Subdivisions\n\nGuide to Division 110\n\n110‑F Review of GST decisions\n\n#### Guide to Division 110\n\n#### 110‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.\n\n#### Subdivision 110‑F—Review of GST decisions\n\nTable of sections\n\n110‑50 Reviewable GST decisions\n\n#### 110‑50 Reviewable GST decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:\n (a) a \\*reviewable GST decision relating to you; or\n (b) a \\*reviewable GST transitional decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable GST decision:\n\n```html\n

Reviewable GST decisions under GST Act

Item

Decision

Provision of GST Act under which decision is made

1

refusing to register you

subsection 25‑5(1)

2

registering you

subsection 25‑5(2)

3

deciding the date of effect of your *registration

section 25‑10

4

refusing to cancel your *registration

subsection 25‑55(1)

5

cancelling your *registration

subsection 25‑55(2)

6

refusing to cancel your *registration

section 25‑57

7

deciding the date on which the cancellation of your *registration takes effect

section 25‑60

8

determining that the *tax periods that apply to you are each individual month

subsection 27‑15(1)

9

deciding the date of effect of a determination

subsection 27‑15(2)

10

refusing to revoke your election under section 27‑10

subsection 27‑22(1)

11

deciding the date of effect of a revocation

subsection 27‑22(3)

12

refusing to revoke a determination under section 27‑15

subsection 27‑25(1)

13

deciding the date of effect of a revocation

subsection 27‑25(2)

14

determining that a specified period is a *tax period that applies to you

section 27‑30

15

refusing a request for a determination

section 27‑37

16

revoking a determination under section 27‑37

subsection 27‑38(1)

17

deciding the date of a revocation

subsection 27‑38(2)

18

refusing to permit you to account on a cash basis

subsection 29‑45(1)

19

deciding the date of effect of your permission to account on a cash basis

subsection 29‑45(2)

20

revoking your permission to account on a cash basis

subsection 29‑50(3)

21

deciding the date of effect of the revocation of your permission to account on a cash basis

subsection 29‑50(4)

22

refusing an application for a decision that an event is a *fund‑raising event

paragraph 40‑165(1)(c)

23

refusing an application for approval

section 48‑5

24

refusing an application for approval or revocation

subsection 48‑70(1)

25

revoking an approval under Division 48

subsection 48‑70(2)

26

refusing an application for revocation

subsection 48‑75(1)

27

revoking the approval of a *GST group

subsection 48‑75(2)

28

deciding the date of effect of any approval, or any revocation of an approval, under Division 48

section 48‑85

29

refusing an application for approval

section 49‑5

30

refusing an application for approval or revocation

subsection 49‑70(1)

31

revoking an approval under Division 49

subsection 49‑70(2)

32

refusing an application for revocation

subsection 49‑75(1)

33

revoking the approval of a *GST religious group

subsection 49‑75(2)

34

deciding the date of effect of any approval, or any revocation of an approval, under Division 49

section 49‑85

35

refusing an application for approval

section 51‑5

36

disallowing an election to consolidate *GST returns relating to *GST joint ventures

subsection 51‑52(5)

37

refusing an application for approval or revocation

subsection 51‑70(1)

38

revoking an approval under Division 51

subsection 51‑70(2)

39

refusing an application for revocation

subsection 51‑75(1)

40

revoking the approval of a *GST joint venture

subsection 51‑75(2)

41

deciding the date of effect of any approval, or any revocation of an approval, under Division 51

section 51‑85

42

refusing an application for *registration

section 54‑5

43

deciding the date of effect of *registration as a *GST branch

section 54‑10

44

refusing to cancel the *registration of a *GST branch

subsection 54‑75(1)

45

cancelling the *registration of a *GST branch

subsection 54‑75(2)

46

deciding the date of effect of the cancellation of the *registration of a *GST branch

section 54‑80

47

cancelling the *registration of an Australian resident agent

subsection 57‑25(1)

48

determining that the *tax periods that apply to a resident agent are each individual month

subsection 57‑35(1)

49

deciding the date of effect of a determination

subsection 57‑35(2)

50

cancelling the *registration of a *non‑profit sub‑entity

subsection 63‑35(1)

51

refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply

paragraph 75‑5(1A)(b)

52

refusing a request to allow an annual apportionment election to take effect from the start of another *tax period

paragraph 131‑10(2)(b)

53

disallowing an annual apportionment election

subsection 131‑20(3)

54

cancelling the *registration of a *representative of an *incapacitated entity

subsection 147‑10(1)

55

refusing a request to allow an annual *tax period election to take effect from the start of another tax period

paragraph 151‑10(2)(b)

56

refusing a request to be allowed to make an annual *tax period election on a specified day

subsection 151‑20(3)

57

disallowing an annual *tax period election

subsection 151‑25(3)

58

refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period

paragraph 162‑15(2)(b)

59

refusing a request to be allowed to make an election on a specified day

subsection 162‑25(3)

60

disallowing an election to pay *GST by instalments

subsection 162‑30(3)

61

making a declaration to negate a GST benefit

section 165‑40

62

making a declaration to negate or reduce a GST disadvantage

subsection 165‑45(3)

63

deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage

subsection 165‑45(5)

\n```\n\n (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.\n\n### Division 111—Wine tax and luxury car tax\n\nTable of Subdivisions\n\nGuide to Division 111\n\n111‑C Review of wine tax decisions\n\n111‑D Effect on contracts from amendments to laws\n\n#### Guide to Division 111\n\n#### 111‑1 What this Division is about\n\nThis Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.\n\nIt also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.\n\n#### Subdivision 111‑C—Review of wine tax decisions\n\nTable of sections\n\n111‑50 Reviewable wine tax decisions\n\n#### 111‑50 Reviewable wine tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable wine tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.\n\n (2) A decision under section 17‑45 of the \\*Wine Tax Act disallowing the whole or part of a claim for a \\*wine tax credit is a reviewable wine tax decision.\n\n#### Subdivision 111‑D—Effect on contracts from amendments to laws\n\nTable of sections\n\n111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n#### 111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws\n\n (1) If, after a contract involving a \\*supply or a \\*wine taxable dealing has been made, an alteration to the \\*wine tax law or the \\*luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:\n (a) if the cost is increased—by allowing the party to add the increase to the contract price;\n (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.\n (2) The contract is not altered if:\n (a) the contract has express written provision to the contrary; or\n (b) it is clear from the terms of the contract that the alteration of the \\*wine tax law or the \\*luxury car tax law has been taken into account in the agreed contract price.\n\n### Division 112—Fuel tax\n\nTable of Subdivisions\n\nGuide to Division 112\n\n112‑E Review of fuel tax decisions\n\n#### Guide to Division 112\n\n#### 112‑1 What this Division is about\n\nThis Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.\n\n#### Subdivision 112‑E—Review of fuel tax decisions\n\nTable of sections\n\n112‑50 Reviewable fuel tax decisions\n\n#### 112‑50 Reviewable fuel tax decisions\n\n (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a \\*reviewable fuel tax decision relating to you.\n\n> Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net fuel amount: see Subdivision 105‑B.\n\n (2) Each of the following decisions is a reviewable fuel tax decision:\n\n```html\n

Reviewable fuel tax decisions

Item

Decision

Provision of the Fuel Tax Act 2006 under which decision is made

1

making a declaration to negate a *fuel tax benefit

section 75‑40

2

making a declaration to negate or reduce a *fuel tax disadvantage

subsection 75‑45(3)

3

deciding whether or not to grant a request to negate or reduce a *fuel tax disadvantage

subsection 75‑45(5)

\n```\n\n42 Before Part 4‑15 in Schedule 1\n\nInsert:\n\nChapter 4—Generic collection and recovery rules\n\n43 Subsection 250‑10(2) in Schedule 1 (after table item 35)\n\nInsert:\n\n| 36 | net fuel amount | 61‑10 | Fuel Tax Act 2006 |\n| --- | --------------- | ----- | ----------------- |\n\n44 Before Part 5‑1 in Schedule 1\n\nInsert:\n\nChapter 5—Administration\n\n45 Before Division 353 in Schedule 1\n\nInsert:\n\n### Division 352—Accountability of the Commissioner\n\nTable of Subdivisions\n\nGuide to Division 352\n\n352‑A Accountability of the Commissioner in respect of indirect tax laws\n\n#### Guide to Division 352\n\n#### 352‑1 What this Division is about\n\nThis Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.\n\n#### Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws\n\nTable of sections\n\n352‑5 Commissioner must prepare annual report on indirect tax laws\n\n#### 352‑5 Commissioner must prepare annual report on indirect tax laws\n\n (1) As soon as practicable after 30 June in each year, the Commissioner must prepare and give to the Minister a report on the working of the \\*indirect tax laws during the year ending on that 30 June.\n (2) The report must include a report on any breaches or evasions of the \\*indirect tax laws that the Commissioner knows about.\n (3) The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.\n\n46 Subsection 353‑10(1) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (1) The Commissioner may by notice in writing require you to do all or any of the following:\n (a) to give the Commissioner any information that the Commissioner requires for the purpose of:\n (i) the application of an \\*indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (b) to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule (other than Division 340);\n (c) to produce to the Commissioner any documents in your custody or under your control for the purpose of:\n (i) the application of an indirect tax law in relation to you or any other entity; or\n (ii) the administration or operation of this Schedule.\n\n> Note: Failing to comply with a direction can be an offence against section 8C.\n\n47 Subsection 353‑10(3) in Schedule 1\n\nOmit “persons”, substitute “entities”.\n\n48 At the end of Division 353 in Schedule 1\n\nAdd:\n\n#### 353‑15 Access to premises for the purposes of the indirect tax laws\n\n (1) For the purposes of an \\*indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:\n (a) may at all reasonable times enter and remain on any land or premises; and\n (b) is entitled to full and free access at all reasonable times to any documents, goods or other property; and\n (c) may inspect, examine, make copies of, or take extracts from, any documents; and\n (d) may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.\n (2) An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.\n (3) You commit an offence if:\n (a) you are the occupier of land or premises; and\n (b) an individual enters, or proposes to enter, the land or premises under this section; and\n (c) the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and\n (d) you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n (4) Strict liability applies to paragraphs (3)(a) and (c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n49 At the end of Part 5‑1 in Schedule 1\n\nAdd:\n\n### Division 355—Confidentiality\n\nTable of Subdivisions\n\nGuide to Division 355\n\n355‑A Protection of confidentiality of indirect tax information\n\n#### Guide to Division 355\n\n#### 355‑1 What this Division is about\n\nThis Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.\n\n#### Subdivision 355‑A—Protection of confidentiality of indirect tax information\n\nTable of sections\n\n355‑5 Protection of confidentiality of indirect tax information\n\n#### 355‑5 Protection of confidentiality of indirect tax information\n\n Object\n (1) The object of this section is to protect the confidentiality of taxpayers’ personal tax affairs by restricting what you may do with \\*indirect tax information and \\*indirect tax documents.\n Offence\n (2) You commit an offence if:\n (a) you:\n (i) make a record of information; or\n (ii) disclose information to anyone else; and\n (b) the information was disclosed to you, or obtained by you, in the course of:\n (i) your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and\n (c) the information was disclosed to you, or obtained by you, under an \\*indirect tax law; and\n (d) the information relates to the affairs of an entity other than you.\n\nPenalty: Imprisonment for 2 years.\n\n> Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n (3) Strict liability applies to paragraph (2)(c).\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n (4) Subsection (2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:\n (a) the making of the record or the disclosure is for the purposes of:\n (i) an \\*indirect tax law; or\n (ii) complying with an obligation Australia has under an agreement with another country; or\n (b) the making of the record or the disclosure is in the course of:\n (i) the performance of the duties of your appointment or employment by the Commonwealth; or\n (ii) the performance of services by you for the Commonwealth; or\n (iii) the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (4): see subsection 13.3(3) of the Criminal Code.\n\n (5) Subsection (2) does not apply if:\n (a) you are:\n (i) the Commissioner; or\n (ii) a Deputy Commissioner; or\n (iii) an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and\n (b) an item in the following table covers your disclosure:\n\n```html\n

Disclosures

Item

The disclosure is to...

and the disclosure...

1

any entity (other than a Minister)

is for the purpose of the entity carrying out functions under a *taxation law.

2

the Administrative Appeals Tribunal

is in connection with proceedings under a *taxation law.

3

the Australian Statistician

is of information to be used for the purposes of the Census and Statistics Act 1905.

4

the Chief Executive Officer of the Commonwealth Services Delivery Agency

is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991).

5

the Chief Executive Officer of Customs

is for any purpose.

6

the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991)

is of information to be used for the purpose of the administration of that law.

7

an individual who holds an office of a State or Territory, being an office prescribed for the purposes of this table item

both:

(a) relates to alcoholic beverages; and

(b) is for the purpose of the individual administering an *arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

\n```\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (5): see subsection 13.3(3) of the Criminal Code.\n\n Protection of confidentiality of indirect tax information and documents from courts\n (6) You are not to be required:\n (a) to disclose \\*indirect tax information to a court; or\n (b) to produce an \\*indirect tax document to a court;\n unless it is necessary for the purposes of an \\*indirect tax law.\n\n### Division 356—General administration of tax laws\n\nTable of Subdivisions\n\nGuide to Division 356\n\n356‑A Indirect tax laws\n\n#### Guide to Division 356\n\n#### 356‑1 What this Division is about\n\nThis Division gives the Commissioner the general administration of the indirect tax laws.\n\n#### Subdivision 356‑A—Indirect tax laws\n\nTable of sections\n\n356‑5 Commissioner has general administration of indirect tax laws\n\n#### 356‑5 Commissioner has general administration of indirect tax laws\n\n The Commissioner has the general administration of each \\*indirect tax law.\n\n50 At the end of section 357‑55 in Schedule 1\n\nAdd:\n\n ; (i) a \\*net fuel amount, or the administration, collection or payment of a net fuel amount.\n\n51 Before Division 388 in Schedule 1\n\nInsert:\n\n### Division 382—Record‑keeping\n\nTable of Subdivisions\n\nGuide to Division 382\n\n382‑A Keeping records of indirect tax transactions\n\n#### Guide to Division 382\n\n#### 382‑1 What this Division is about\n\nYou are required to keep records of indirect tax transactions in accordance with this Division.\n\n#### Subdivision 382‑A—Keeping records of indirect tax transactions\n\nTable of sections\n\n382‑5 Keeping records of indirect tax transactions\n\n#### 382‑5 Keeping records of indirect tax transactions\n\n Records of transactions\n (1) You must:\n (a) keep records that record and explain all transactions and other acts you engage in that are relevant to a \\*supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and\n (b) retain those records for at least 5 years after the completion of the transactions or acts to which they relate.\n (2) Subsection (1) applies to:\n (a) a \\*taxable supply, \\*taxable importation, \\*creditable acquisition or \\*creditable importation made by you; or\n (b) a \\*supply made by you that is \\*GST‑free or \\*input taxed; or\n (c) a \\*wine taxable dealing on which you are liable for \\*wine tax; or\n (d) any other assessable dealing within the meaning of the \\*Wine Tax Act made by you; or\n (e) your entitlement to a \\*wine tax credit; or\n (f) a \\*taxable supply of a luxury car, or a \\*taxable importation of a luxury car, made by you; or\n (g) your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999; or\n (h) if you are entitled to a \\*fuel tax credit for fuel that you acquire, manufacture or import—the acquisition, manufacture or importation; or\n (i) if you are liable, as a recipient of a taxable supply, to pay the \\*GST on a taxable supply because of section 15C of the A New Tax System (Goods and Services Tax Transition) Act 1999—the taxable supply.\n (3) If you give the Commissioner a return that takes into account:\n (a) an \\*input tax credit that is attributable to a \\*tax period under subsection 29‑10(4) of the \\*GST Act; or\n (b) a \\*fuel tax credit that is attributable to a tax period or \\*fuel tax return period under subsection 65‑5(4) of the Fuel Tax Act 2006;\n you must:\n (c) keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and\n (d) retain those records for at least 5 years after the return was given to the Commissioner.\n Records of elections, choices, estimates, determinations and calculations\n (4) If you make any election, choice, estimate, determination or calculation under an \\*indirect tax law, you must:\n (a) keep records containing particulars of:\n (i) the election, choice, estimate, determination or calculation; and\n (ii) in the case of an estimate, determination or calculation—the basis on which, and the method by which, the estimate, determination or calculation was made; and\n (b) retain those records:\n (i) if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect—for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or\n (ii) in any other case—for at least 5 years after the election, choice, estimate, determination or calculation was made.\n (5) This section requires a record of an \\*arrangement entered into under section 153‑50 of the \\*GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.\n (6) This section requires records of a notice given under subsection 153‑65(2) of the \\*GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.\n (7) Without limiting subsection (4), if you choose to apply Division 63 (non‑profit sub‑entities) of the \\*GST Act, you must:\n (a) keep records that record:\n (i) your choice to apply that Division; and\n (ii) each branch that is treated as a separate entity for the purposes of the \\*GST law; and\n (iii) each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and\n (b) retain those records for at least 5 years after you revoke the choice.\n Requirements of records\n (8) The records must be:\n (a) in English, or readily accessible and easily convertible into English; and\n (b) such as to enable your liabilities and entitlements under an \\*indirect tax law to be readily ascertained.\n Offence\n (9) An entity commits an offence if:\n (a) the entity is required to keep or retain a record under this section; and\n (b) the entity does not keep or retain the record in accordance with this section.\n\nPenalty: 30 penalty units.\n\n> Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.\n\n> Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.\n\n> Note 3: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n (10) Subsection (9) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n Defence\n (11) Subsection (9) does not apply if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: A defendant bears an evidential burden in relation to the matters in subsection (10): see subsection 13.3(3) of the Criminal Code.\n\n (12) For the purposes of section 288‑25, this section does not require an entity to retain a record if:\n (a) the Commissioner notifies the entity that the entity does not need to retain the record; or\n (b) the entity is a company that has been finally dissolved.\n\n> Note: Section 288‑25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.\n\n52 Division 444 in Schedule 1\n\nRepeal the Division, substitute:\n\n### Division 444—Obligations of entities on behalf of other entities\n\nTable of Subdivisions\n\nGuide to Division 444\n\n444‑A Unincorporated associations and bodies and companies\n\n444‑B Partnerships\n\n444‑C Superannuation funds\n\n444‑D Incapacitated entities\n\n444‑E Indirect tax specific entities\n\n#### Guide to Division 444\n\n#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.\n\n#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company\n\n#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.\n\n#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.\n\n#### Subdivision 444‑B—Partnerships\n\nTable of sections\n\n444‑30 Partnerships\n\n#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑C—Superannuation funds\n\nTable of sections\n\n444‑50 Superannuation funds\n\n#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.\n\n#### Subdivision 444‑D—Incapacitated entities\n\nTable of sections\n\n444‑70 Representatives of incapacitated entities\n\n#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### Subdivision 444‑E—Indirect tax specific entities\n\nTable of sections\n\n444‑80 GST joint ventures\n\n444‑85 Non‑profit sub‑entities\n\n444‑90 GST groups\n\n#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.\n\n#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.\n\n#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:\n\n#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":74},{"sectionNumber":"444‑1 What this Division is about","sectionType":"section","heading":"444‑1 What this Division is about","content":"#### 444‑1 What this Division is about\n\nThis Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.","sortOrder":75},{"sectionNumber":"Subdivision 444","sectionType":"subdivision","heading":"‑A—Unincorporated associations and bodies and companies","content":"#### Subdivision 444‑A—Unincorporated associations and bodies and companies\n\nTable of sections\n\n444‑5 Unincorporated associations and bodies\n\n444‑10 Public officers of companies\n\n444‑15 Liability of directors and officers of a company","sortOrder":76},{"sectionNumber":"444‑5 Unincorporated associations and bo","sectionType":"section","heading":"444‑5 Unincorporated associations and bodies","content":"#### 444‑5 Unincorporated associations and bodies\n\n (1) Obligations that would be imposed under this Schedule or an \\*indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.\n (2) Any offence against this Schedule or an \\*indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.","sortOrder":77},{"sectionNumber":"444‑10 Public officers of companies","sectionType":"section","heading":"444‑10 Public officers of companies","content":"#### 444‑10 Public officers of companies\n\n (1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an \\*indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes.\n (2) The public officer is answerable for doing everything required to be done by the company under an \\*indirect tax law, and in case of default is liable to the same penalties.\n (3) A proceeding under an \\*indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.\n (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.\n (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an \\*indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.\n (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.","sortOrder":78},{"sectionNumber":"444‑15 Liability of directors and office","sectionType":"section","heading":"444‑15 Liability of directors and officers of a company","content":"#### 444‑15 Liability of directors and officers of a company\n\n (1) Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an \\*indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative) who is:\n (a) a director, secretary or other officer of the company; or\n (b) an attorney or agent of the company.\n (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.\n (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.","sortOrder":79},{"sectionNumber":"444‑30 Partnerships","sectionType":"section","heading":"444‑30 Partnerships","content":"#### 444‑30 Partnerships\n\n (1) Obligations that are imposed under this Schedule or an \\*indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.\n (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an \\*indirect tax law by the partnership.\n (3) Any offence against this Schedule or an \\*indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.","sortOrder":81},{"sectionNumber":"444‑50 Superannuation funds","sectionType":"section","heading":"444‑50 Superannuation funds","content":"#### 444‑50 Superannuation funds\n\n If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:\n (a) the entity that manages the fund were the trustee of the fund; or\n (b) each of the entities that manage the fund were a trustee of the fund.\n\n> Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960‑100(2) of the Income Tax Assessment Act 1997.","sortOrder":83},{"sectionNumber":"444‑70 Representatives of incapacitated ","sectionType":"section","heading":"444‑70 Representatives of incapacitated entities","content":"#### 444‑70 Representatives of incapacitated entities\n\n (1) If there are 2 or more \\*representatives of the same \\*incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by any of the representatives in relation to that same incapacitated entity.\n (2) If there are 2 or more \\*representatives of the same \\*incapacitated entity, any offence against an \\*indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.","sortOrder":85},{"sectionNumber":"444‑80 GST joint ventures","sectionType":"section","heading":"444‑80 GST joint ventures","content":"#### 444‑80 GST joint ventures\n\n (1) The \\*participants in a \\*GST joint venture are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.\n (2) Any offence against an \\*indirect tax law that:\n (a) is committed by the \\*joint venture operator for a \\*GST joint venture; and\n (b) relates to the joint venture;\n is taken to have been committed by each of the \\*participants in the joint venture.\n (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code.","sortOrder":87},{"sectionNumber":"444‑85 Non‑profit sub‑entities","sectionType":"section","heading":"444‑85 Non‑profit sub‑entities","content":"#### 444‑85 Non‑profit sub‑entities\n\n (1) Obligations that would be imposed under the \\*GST law or the \\*fuel tax law on a \\*non‑profit sub‑entity are imposed on each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity, but may be discharged by any entity who is so responsible.\n (2) The entities who are so responsible in respect of the sub‑entity are jointly and severally liable to pay any amount that is payable under the \\*GST law or the \\*fuel tax law by the sub‑entity.\n (3) Any offence against the \\*GST law or the \\*fuel tax law that is committed by the sub‑entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub‑entity, for the management of the sub‑entity.\n (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code.","sortOrder":88},{"sectionNumber":"444‑90 GST groups","sectionType":"section","heading":"444‑90 GST groups","content":"#### 444‑90 GST groups\n\n (1) The \\*members of a \\*GST group are jointly and severally liable to pay any amount that is payable under an \\*indirect tax law by the \\*representative member for the group.\n (2) Subsection (1) does not apply to a \\*member of a \\*GST group if an \\*Australian law has the effect of prohibiting the member from entering into any \\*arrangement under which the member becomes subject to the liability referred to in that subsection.\n (3) However, a \\*member to which subsection (2) applies remains liable for any amount payable under an \\*indirect tax law by the \\*representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies.\n (4) Any offence against an \\*indirect tax law that is committed by the \\*representative member for a \\*GST group is taken to have been committed by each of the \\*members of the group.\n (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity:\n (a) did not aid, abet, counsel or procure the relevant act or omission; and\n (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).\n\n> Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code.\n\n> Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code.\n\n53 Transitional—rulings about Part VI of the Taxation Administration Act 1953\n\nIf:\n\n (a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953) about a provision (the old law) of Part VI of the Taxation Administration Act 1953 is in force; and\n (b) the provision is re‑enacted or remade by this Schedule (with or without modifications);\n\nthe ruling is, on the commencement of this item, taken also to be a ruling about the provision as re‑enacted or remade (the new law), but only so far as the new law expresses the same ideas as the old law.\n\nNote: Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.\n\n54 Transitional—section 40 of the Taxation Administration Act 1953\n\n(1) This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953, to pay the general interest charge on an unpaid amount (the liability) of any indirect tax.\n\n(2) On the commencement of this item, that section ceases to apply to the liability.\n\n(3) From the commencement of this item, section 105‑80 in Schedule 1 to that Act applies to the liability as if:\n\n (a) the liability remains unpaid at that time; and\n (b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105‑80 in that Schedule and remains unpaid at that time.\n\n55 Transitional—section 62 of the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was:\n (i) a reviewable GST decision; or\n (ii) a reviewable wine tax decision; or\n (iii) a reviewable indirect tax decision; or\n (iv) a reviewable GST transitional decision;\n (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\n56 Transitional—section 70 of the Taxation Administration Act 1953\n\nIf, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953:\n\n (a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and\n (b) section 382‑5 in Schedule 1 to that Act does not apply to the record.\n\n57 Application—sections 105‑40, 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953\n\n(1) Section 105‑40 in Schedule 1 to the Taxation Administration Act 1953 applies to:\n\n (a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or\n (b) a reviewable indirect tax decision (within the meaning of section 105‑40 in that Schedule) made after the commencement of this item.\n\n(2) Sections 110‑50 and 111‑50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.\n\n58 Transitional—instruments\n\n(1) The following table has effect:\n\n```html\n

Instruments in force immediately before commencement

Item

If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953, was in force...

the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...

1

an instrument approving a form for the purposes of subsection 23(1)

subsection 105‑10(1) in Schedule 1.

2

an instrument allowing a further period for the purposes of paragraph 23(2)(b)

paragraph 105‑10(2)(b) in Schedule 1.

3

a notice for the purposes of paragraph 35(a)

paragraph 105‑50(a) in Schedule 1.

4

a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)

paragraph 105‑55(1)(b) in Schedule 1.

5

a determination covering an acquisition for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(b) in Schedule 1.

6

a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)

paragraph 105‑120(1)(c) in Schedule 1.

7

a determination covering a use for the purposes of paragraph 62B(1)(b)

paragraph 105‑120(1)(d) in Schedule 1.

8

a determination of a class of persons for the purposes of subsection 62B(1)

paragraph 105‑120(1)(a) in Schedule 1.

9

an instrument approving a form for the purposes of subsection 62B(3)

paragraph 105‑120(1)(e) in Schedule 1.

10

a determination for the purposes of subsection 62B(4)

subsection 105‑120(2) in Schedule 1.

11

regulations specifying a kind of entity for the purposes of subsection 62C(1)

paragraph 105‑125(1)(a) in Schedule 1.

12

regulations specifying a kind of acquisition for the purposes of subsection 62C(1)

paragraph 105‑125(1)(b) in Schedule 1.

13

a determination of a class of persons for the purposes of subsection 62C(1)

subsection 105‑125(1) in Schedule 1.

14

an instrument approving a form for the purposes of subsection 62C(3)

paragraph 105‑125(1)(c) in Schedule 1.

15

regulations for the purposes of subsection 62C(4)

subsection 105‑125(2) in Schedule 1.

16

a direction for the purposes of subsection 65(1)

subsection 353‑10(1) in Schedule 1.

17

an authorisation for the purposes of paragraph 65(1)(b)

paragraph 353‑10(1)(b) in Schedule 1.

18

an authorisation for the purposes of section 66

section 353‑15 in Schedule 1.

19

an authorisation for the purposes of paragraph 68(3)(d) or (e)

subparagraph 355‑5(5)(a)(iii) in Schedule 1.

20

regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)

item 7 in the table in subsection 355‑5(5) in Schedule 1.

21

a notice for the purposes of paragraph 70(3)(a)

paragraphs 382‑5(11)(a) and (12)(a) in Schedule 1.

22

an authorisation for the purposes of paragraph 353‑10(1)(b) in Schedule 1

paragraph 353‑10(1)(b) in Schedule 1.

23

regulations prescribing a scale of expenses for the purposes of subsection 353‑10(3) in Schedule 1

subsection 353‑10(3) in Schedule 1.

\n```\n\n(2) The following table has effect:\n\n```html\n

Actions before commencement

Item

If, before the commencement of this subitem, the following action...

was done for the purposes of the following provision of the Taxation Administration Act 1953...

the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...

1

making an assessment

Division 2 of Part VI

Subdivision 105‑A in Schedule 1.

2

requesting an assessment

subsection 23(1)

subsection 105‑10(1) in Schedule 1.

3

notifying

paragraph 36(1)(e)

paragraph 105‑55(1)(a) in Schedule 1.

\n```\n\nPart 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nTaxation Administration Act 1953\n\n59 Subsection 111‑50(2) in Schedule 1\n\nRepeal the subsection, substitute:\n\n (2) Each of the following decisions is a reviewable wine tax decision:\n\n```html\n

Reviewable wine tax decisions

Item

Decision

Provision of Wine Tax Act under which decision is made

1

disallowing the whole or a part of your claim for a *wine tax credit

section 17‑45

2

deciding the date of effect of your approval as a New Zealand participant

section 19‑7

3

refusing to approve you as a New Zealand participant

section 19‑7

4

revoking your approval as a New Zealand participant

section 19‑8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19‑8

\n```\n\n60 Transitional—subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953\n\nIf:\n\n (a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and\n (b) the review has not been completed before the commencement of this item;\n\nthe review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.\n\nTax Laws Amendment (2005 Measures No. 4) Act 2005\n\n61 Part 1 of Schedule 4 (heading)\n\nRepeal the heading.\n\n62 Part 2 of Schedule 4\n\nRepeal the Part.\n\nPart 3—Consequential amendments\n\nAdministrative Decisions (Judicial Review) Act 1977\n\n63 Paragraph (e) of Schedule 1\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\nA New Tax System (Commonwealth‑State Financial Arrangements) Act 1999\n\n64 At the end of subsection 10(1)\n\nAdd:\n\n> Note: Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule 2, refers to section 39 of the Taxation Administration Act 1953. That section has been remade as section 105‑65 in Schedule 1 to that Act.\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n65 Section 2‑30 (heading)\n\nRepeal the heading, substitute:","sortOrder":89},{"sectionNumber":"2‑30 Administration, collection and reco","sectionType":"section","heading":"2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953","content":"#### 2‑30 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n66 Section 2‑30\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n67 Subsection 25‑5(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n68 Subsection 25‑5(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n69 Subsection 25‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n70 Subsection 25‑55(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n71 Subsection 25‑55(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n72 Subsection 25‑57(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n73 Subsection 25‑60(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n74 Subsection 27‑15(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n75 Subsection 27‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n76 Subsection 27‑22(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n77 Subsection 27‑22(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n78 Subsection 27‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n79 Subsection 27‑25(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n80 Subsection 27‑30(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n81 Subsection 27‑37(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n82 Subsection 27‑38(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n83 Subsection 27‑38(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n84 Subsection 29‑45(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n85 Subsection 29‑45(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n86 Subsection 29‑50(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n87 Subsection 29‑50(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n88 Section 33‑1 (notes)\n\nRepeal the notes, substitute:\n\n> Note 1: For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.\n\n> Note 2: For provisions about collection and recovery of GST, see Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953.\n\n> Note 3: Payments of GST on importations of goods are dealt with separately in section 33‑15 of this Act.\n\n89 Section 35‑5 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n90 Section 35‑99 (note)\n\nOmit “Section 39 of”, substitute “Section 105‑65 in Schedule 1 to”.\n\n91 Subsection 40‑165(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n92 Section 48‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n93 Subsection 48‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n94 Subsection 48‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n95 Subsection 48‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n96 Subsection 48‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n97 Section 48‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n98 Section 49‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n99 Subsection 49‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n100 Subsection 49‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n101 Subsection 49‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n102 Subsection 49‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n103 Section 49‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n104 Section 51‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n105 Subsection 51‑52(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n106 Section 51‑60 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n107 Subsection 51‑70(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n108 Subsection 51‑70(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n109 Subsection 51‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n110 Subsection 51‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n111 Section 51‑85 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n112 Section 54‑5 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n113 Section 54‑10 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n114 Section 54‑65 (note 1)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n115 Subsection 54‑75(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n116 Subsection 54‑75(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n117 Section 54‑80 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n118 Subsection 57‑25(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n119 Subsection 57‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n120 Subsection 57‑35(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n121 Subsection 63‑35(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n122 Subsection 75‑5(1A) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n123 Subsection 131‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n124 Subsection 131‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n125 Subsection 147‑10(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n126 Subsection 151‑10(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n127 Subsection 151‑20(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n128 Subsection 151‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n129 Subsection 162‑15(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n130 Subsection 162‑25(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n131 Subsection 162‑30(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n132 Section 165‑40 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n133 Subsection 165‑45(3) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n134 Subsection 165‑45(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\n135 Subsection 184‑5(1) (note)\n\nOmit “Section 50 of”, substitute “Section 444‑30 in Schedule 1 to”.\n\n136 Subsection 184‑5(2) (note)\n\nOmit “Section 52 of”, substitute “Section 444‑5 in Schedule 1 to”.\n\n137 Section 195‑1 (definition of reviewable GST decision)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Goods and Services Tax Transition) Act 1999\n\n138 Section 15IA\n\nOmit “Subsection 36(1) of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to section 15IA is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\n139 Subsection 24B(5) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 110‑F in Schedule 1 to”.\n\nA New Tax System (Luxury Car Tax) Act 1999\n\n140 Section 2‑25 (heading)\n\nRepeal the heading, substitute:","sortOrder":90},{"sectionNumber":"2‑25 Administration, collection and reco","sectionType":"section","heading":"2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953","content":"#### 2‑25 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n141 Section 2‑25\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n142 Subsection 13‑20(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n143 Section 2‑35 (heading)\n\nRepeal the heading, substitute:","sortOrder":91},{"sectionNumber":"2‑33 Administration, collection and reco","sectionType":"section","heading":"2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953","content":"#### 2‑33 Administration, collection and recovery provisions in the Taxation Administration Act 1953\n\n144 Section 2‑35\n\nOmit “Part VI of the Taxation Administration Act 1953 contains”, substitute “Parts 3‑10 and 4‑15 in Schedule 1 to the Taxation Administration Act 1953 contain”.\n\n145 Section 17‑25 (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n146 Subsection 17‑30(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n147 Subsection 17‑35(3) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n148 Subsection 17‑37(2) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n149 Section 17‑45 (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n150 Subsection 19‑25(4) (note)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.\n\n151 Subsection 23‑5(1) (note 2)\n\nOmit “Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act”, substitute “Subdivision 105‑C, and Part 4‑15, in Schedule 1 to the Taxation Administration Act 1953”.\n\nCrimes (Taxation Offences) Act 1980\n\n152 Subsection 4(5)\n\nOmit “Section 68 of”, substitute “Section 355‑5 in Schedule 1 to”.\n\nFreedom of Information Act 1982\n\n153 Schedule 3\n\nOmit “Taxation Administration Act 1953, section 68”, substitute “Taxation Administration Act 1953, section 355‑5 in Schedule 1”.\n\nIncome Tax Assessment Act 1936\n\n154 Subsection 98A(2) (note)\n\nOmit “and section 39 of”, substitute “of, and section 105‑65 in Schedule 1 to,”.\n\n155 Paragraph 251L(6)(d)\n\nOmit “Part VI of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\nIncome Tax Assessment Act 1997\n\n156 Paragraph 27‑15(2)(a)\n\nOmit “A New Tax System (Wine Equalisation Tax) Act 1999”, substitute “\\*Wine Tax Act”.\n\n157 Paragraph 27‑15(2)(b)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “\\*Luxury Car Tax Act”.\n\n158 Paragraph 27‑15(2)(c)\n\nOmit “A New Tax System (Luxury Car Tax) Act 1999”, substitute “Luxury Car Tax Act”.\n\n159 Subsection 995‑1(1) (paragraph (b) of the definition of BAS provisions)\n\nRepeal the paragraph, substitute:\n\n (b) the \\*indirect tax law; and\n\nTaxation Administration Act 1953\n\n160 Subsection 3C(9) (definition of this Act)\n\nOmit “Part VI”, substitute “Part 3‑10, and Divisions 355 and 382, in Schedule 1”.\n\n161 Subsection 8AAB(5) (table item 17AA)\n\nRepeal the item.\n\n162 Subsection 8AAB(5) (after table item 17J)\n\nInsert:\n\n| 17K | 105‑80 in Schedule 1 | Taxation Administration Act 1953 |\n| --- | -------------------- | -------------------------------- |\n\n163 Paragraph 8J(2)(pa)\n\nRepeal the paragraph, substitute:\n\n (pa) paragraph 353‑10(1)(c) in Schedule 1 to this Act; or\n\n164 Subsection 14ZW(1AAA)\n\nOmit “decision mentioned in item 1 of the table in subsection 62(3) of this Act”, substitute “reviewable indirect tax decision (within the meaning of section 105‑40 in Schedule 1)”.\n\n165 Subparagraph 284‑145(1)(b)(ii) in Schedule 1\n\nOmit “A New Tax System (Goods and Services Tax) Act 1999”, substitute “\\*GST Act or Division 75 of the Fuel Tax Act 2006”.\n\nTaxation (Interest on Overpayments and Early Payments) Act 1983\n\n166 Subsection 3(1) (paragraph (q) of the definition of relevant tax)\n\nOmit “subsection 20(1) of the Taxation Administration Act 1953”, substitute “subsection 995‑1(1) of the Income Tax Assessment Act 1997”.\n\n167 Subsection 3(1) (paragraph (r) of the definition of relevant tax)\n\nOmit “Division 4 of Part VI of”, substitute “Subdivision 105‑D in Schedule 1 to”.\n\nTax Laws Amendment (Retirement Villages) Act 2004\n\n168 Paragraph 15(3)(b) of Schedule 1\n\nRepeal the paragraph, substitute:\n\n (b) section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 (which is about the time limit on refunds and credits).\n\n169 Item 16 of Schedule 1\n\nOmit “Section 36 of”, substitute “Section 105‑55 in Schedule 1 to”.\n\nNote: The heading to item 16 of Schedule 1 is altered by omitting “section 36 of” and substituting “section 105‑55 in Schedule 1 to”.\n\nPart 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005\n\nA New Tax System (Wine Equalisation Tax) Act 1999\n\n170 Subsection 19‑7(4) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n171 Subsection 19‑7(6) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n172 Subsection 19‑8(1) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n173 Subsection 19‑8(2) (note)\n\nOmit “Division 7 of Part VI of”, substitute “Subdivision 111‑C in Schedule 1 to”.\n\n174 Subsection 19‑25(5)\n\nOmit “Part VI of”, substitute “Part 3‑10 in Schedule 1 to”.","sortOrder":92}],"analysis":{"summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"The Act's original scope was transitional and consequential amendments to accompany the Fuel Tax Act 2006. However, it expanded significantly to also insert a comprehensive new administrative framework (Division 105 and related provisions) into the Taxation Administration Act 1953 covering all indirect taxes (GST, wine tax, luxury car tax, and fuel tax) — going well beyond simple housekeeping. It also added extensive new definitions to the Income Tax Assessment Act 1997 and created a tiered transitional credit regime running until 2013, making it substantially broader in practical effect than a typical consequential provisions Act."},"complexity_factors":["Staged commencement: over 20 different provisions commence on different dates spanning from 2000 (retrospectively) through to 2013, requiring careful tracking of which rules apply when","Interacts with and amends at least 8 separate Acts simultaneously (Fuel Tax Act 2006, Energy Grants Act 2003, Product Grants and Benefits Administration Act 2000, Fuel Sales Grants Act 2000, States Grants Act 1965, Income Tax Assessment Acts 1936 and 1997, Taxation Administration Act 1953, GST Act, Administrative Decisions (Judicial Review) Act)","Complex transitional credit calculations with multiple tiers: full credits, half credits, and no credits depending on fuel type, date of acquisition, and prior entitlements under superseded laws","Conditional commencement provisions that depend on other Acts commencing, with provisions that do not commence at all if conditions are not met","Parallel claiming pathways: eligible persons could claim under either the old Energy Grants Act or the new Fuel Tax Act, but not both — requiring anti-double-dipping rules","Highly technical fuel tax law concepts (net fuel amounts, decreasing/increasing fuel tax adjustments, attributable tax periods) embedded throughout","Inserts an entirely new administrative framework (Division 105 and related Divisions) into the Taxation Administration Act 1953 covering assessments, appeals, refunds, evidence, and international obligations for all indirect taxes","Retrospective operation: some provisions are taken to have commenced as far back as 19 June 2000","Multiple defined terms cross-referencing between Acts, including terms defined by reference to definitions in other Acts","Large volume and density: covers repeals, amendments, transitional rules, and new administrative law provisions across hundreds of individual items"],"plain_english_summary":"This is a housekeeping and transition law that cleared out older fuel tax and grant laws when Australia moved to the unified Fuel Tax Act 2006. It repealed redundant statutes, set deadlines and procedures so existing rebate/credit entitlements could still be claimed, and added transitional credit rules during the phased changeover.\n\nIt affects businesses using lots of fuel, fuel retailers/distributors, states and the ATO by ensuring legal certainty for historical claims and administration."},"issue_detection":{"absurdities":[{"type":"retroactive_impossibility","section":"Section 2, Commencement Table, Row 16 (Schedule 4, item 3)","severity":"high","reasoning":"An amending Act passed in 2006 cannot logically or constitutionally have commenced in 2000 unless it is explicitly a retrospective curative provision. The commencement table treats this as an ordinary commencement, with no explanatory note justifying the six-year retroactivity. This creates serious questions about the validity of any rights or obligations purportedly created or modified during that six-year gap, and whether affected parties had any notice or opportunity to comply.","confidence":0.82,"description":"Schedule 4, item 3 is stated to have commenced 'immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000', with a date of 19 June 2000. This means a provision of a 2006 Act is deemed to have commenced approximately six years BEFORE the 2006 Act itself received Royal Assent (26 June 2006). The Act purports to retrospectively create law that operated during a period when the Act did not exist."},{"type":"impossible_compliance","section":"Section 2, Commencement Table, Row 20 (Schedule 5, items 61 and 62)","severity":"medium","reasoning":"Drafting provisions that are contingent on an event occurring in a particular sequence, where the sequence did not eventuate, results in provisions that are permanently in a state of limbo. While legislatively permissible as a drafting technique, the practical effect is dead letter law that was never operative. The 'immediately before' trigger is logically paradoxical if the triggering event itself is the reason these provisions do not commence — the moment of 'immediately before' never arrives in a legally operative sense.","confidence":0.75,"description":"Schedule 5, items 61 and 62 are stated to commence 'immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005', but the column 3 records 'Do not commence'. The provision thus creates an amendment that is designed to take effect at a moment in time that, by the Act's own admission, never actually occurs for these items."},{"type":"impossible_compliance","section":"Schedule 3, Part 4A, item 12A(1)(a)","severity":"medium","reasoning":"The election window closes before the majority of the fuel acquisition period has elapsed. A taxpayer who first acquires eligible fuel on 1 January 2007 has already missed the election deadline, yet the substantive credit entitlement runs to 30 June 2008. The scheme purports to offer 'early payment' for a two-year window but restricts the election right to the first five months of that window, making early payment structurally unavailable for most of the credit period.","confidence":0.85,"description":"To receive early payments of fuel tax credits for fuel acquired between 1 July 2006 and 30 June 2008, a taxpayer must elect 'before 31 December 2006'. However, Schedule 3, Parts 1 to 4A commenced on 1 July 2006. This gives taxpayers only approximately 5 months to identify the scheme, understand its operation, and make an election — while the credit period itself runs for two years. Taxpayers acquiring fuel in 2007 or 2008 could never elect for early payment of credits on that fuel."},{"type":"self_contradicting","section":"Schedule 3, Part 3, Division 2, item 11(6) read with item 11(7)","severity":"low","reasoning":"The note acknowledges the tension but notes are not legally operative provisions. Whether item (7) displaces the half-credit rule in item (6) for the 1 July 2011–30 June 2012 sub-period is unclear on the face of the provision alone. A court would need to resolve whether (7) is an exception to (6) or an independent pathway, and the drafting does not make this explicit in the operative text.","confidence":0.65,"description":"Item 11(6) provides that even where a taxpayer does not meet the conditions in subitems (3) or (5), they are entitled to 'half' the credit. Item 11(7) then provides a full credit for on-road alternative fuel acquired between 1 July 2011 and 30 June 2012. The note to subitem (6) states item (7) gives a full credit, yet item (7) is expressed as a standalone entitlement ('You are entitled to the credit... if'), not as an override of the half-credit reduction in (6). The interaction between a 'half credit' rule and a 'full credit' rule operating over an overlapping period without explicit override language creates interpretive ambiguity."},{"type":"self_contradicting","section":"Schedule 5, items 11 and 14 (definitions of 'indirect tax' and 'indirect tax law')","severity":"medium","reasoning":"The structural inconsistency means that provisions referencing 'indirect tax' (e.g. sections 105-80, 105-100, 105-105, 105-120, 105-125) do not apply to fuel tax amounts, while provisions referencing 'indirect tax law' do apply to fuel tax law. This bifurcation is partially intentional (fuel tax has its own Division 112) but the labelling creates logical absurdity: you can administer an indirect tax law that imposes something that is definitionally not an indirect tax. Practitioners and courts must constantly be alert to which term is used.","confidence":0.78,"description":"The definition of 'indirect tax' in item 11 includes GST, wine tax and luxury car tax — but conspicuously excludes fuel tax. However, the definition of 'indirect tax law' in item 14 explicitly includes the fuel tax law. This creates a situation where fuel tax law is an 'indirect tax law' but fuel tax is not an 'indirect tax', producing an 'indirect tax law' that imposes no 'indirect tax'."},{"type":"self_contradicting","section":"Schedule 5, item 15 (definition of 'indirect tax ruling')","severity":"low","reasoning":"While the exclusion is likely deliberate (fuel tax rulings are handled separately), the drafting technique of defining a term by reference to a category and then excluding a member of that category from the definition produces internal logical inconsistency. It would be clearer to define indirect tax rulings by reference to the three non-fuel indirect tax laws specifically, rather than by reference to 'indirect tax law' and then excluding one member of that set.","confidence":0.7,"description":"An 'indirect tax ruling' is defined as a ruling given in relation to an 'indirect tax law' — but then explicitly excludes rulings about the fuel tax law. Yet the fuel tax law is an indirect tax law per item 14. The definition thus carves out a subset of the very category it purports to define, creating a species of 'indirect tax law' whose rulings are not 'indirect tax rulings'."},{"type":"other","section":"Schedule 3, Part 2, Division 1, items 2-3 and 4-6 (Fuel Sales Grants claim deadlines vs repeal)","severity":"low","reasoning":"While the practical effect is likely intended (the paragraph becomes redundant once the deadline passes), the simultaneous repeal and deadline creates a logical curiosity: the paragraph that imposes the deadline ceases to exist at the very moment the deadline crystallises. Any claim lodged on 1 January 2007 itself would be governed by a provision that no longer exists as of that date. The better drafting approach would have been to repeal the paragraph with effect from 2 January 2007.","confidence":0.6,"description":"Item 2 (Schedule 1, Part 1) inserts paragraph 15(2)(da) requiring fuel sales grant claims to be lodged before 1 January 2007. Item 6 (Schedule 1, Part 2) then repeals paragraph 15(2)(da) effective 1 January 2007. The repeal takes effect on the exact same date as the deadline — meaning the operative provision requiring compliance is repealed simultaneously with the deadline it imposes becoming absolute."}],"contradictions":[{"severity":"high","section_a":"Section 2, Commencement Table, Row 1 (Sections 1–4 commence on Royal Assent, 26 June 2006)","section_b":"Section 2, Commencement Table, Row 16 (Schedule 4, item 3 deemed to have commenced 19 June 2000)","confidence":0.8,"description":"Section 2 itself — which is one of the provisions commencing on Royal Assent (26 June 2006) — is the source of the rule that Schedule 4, item 3 commenced on 19 June 2000. This means the commencement provision (s.2) purports to give retrospective operative effect to an amendment from a date 6 years before s.2 itself came into existence. The provision bootstraps its own authority to create retrospective law from a date before the Act existed."},{"severity":"high","section_a":"Schedule 3, Part 3, Division 1, item 10(1)(b) (exclusions from credit entitlement 2006–2008)","section_b":"Schedule 3, Part 4A, item 12A(1)(c)(ii) (early payment available for 'use other than as a fuel' purposes)","confidence":0.82,"description":"Item 10(1)(b) lists specific excluded uses (including subparagraphs (iv), (v), (vi): use other than as a fuel, use other than as a fuel in an internal combustion engine, use as heating oil) as conditions under which a taxpayer would NOT be entitled to the credit under s.41-5. Yet item 12A(1)(c)(ii) specifically makes early payment of a credit available where fuel is acquired for 'a use described in subparagraph 10(1)(b)(iv), (v) or (vi)' — i.e., for the very uses that item 10 identifies as exclusions from entitlement. Item 12A(d) then requires that the taxpayer actually be entitled to the credit. This creates a circular impossibility for the (iv)/(v)/(vi) use category."},{"severity":"low","section_a":"Schedule 3, Part 2, Division 2, item 9(3) (adjustment attributable to period ending before 1 July 2009)","section_b":"Schedule 3, Part 5, Division 2, item 17(3) (adjustment attributable to period ending before 1 July 2013)","confidence":0.65,"description":"Both items deal with decreasing fuel tax adjustments for unclaimed energy grants under the Fuel Tax Act. Item 9 (for on-road and off-road diesel fuel credits from 2003–2006) allows attribution to a period ending before 1 July 2009 — a 3-year window from the Act's commencement. Item 17 (for on-road alternative fuel credits) allows attribution to a period ending before 1 July 2013 — a 7-year window. There is no apparent policy rationale disclosed in the Act for the dramatically different time windows applying to materially similar transitional adjustments for equivalent credit types under the same legislative scheme."},{"severity":"medium","section_a":"Schedule 3, Part 8, Division 1AA, items 23A–23B (commencing 1 July 2006, referencing item 12A)","section_b":"Schedule 3, Part 8, Division 1A, items 34A–34B (commencing 1 July 2008, removing references to item 12A)","confidence":0.7,"description":"Division 1AA amends the Fuel Tax Act 2006 to add references to item 12A (the early payment scheme) effective 1 July 2006. Division 1A then removes those same references effective 1 July 2008 — the date the early payment election window closes. However, item 12A's credit period runs to 30 June 2008, meaning the statutory cross-references to item 12A are removed on the first day of the last month of item 12A's operation, potentially leaving the early payment adjustment mechanism (item 12A(3)) without its Fuel Tax Act definitional anchors for fuel acquired in that final period."},{"severity":"medium","section_a":"Schedule 5, Division 105-C, section 105-55(1) (4-year time limit on refunds for GST-registered entities)","section_b":"Schedule 5, Division 105-C, section 105-55(3) (4-year time limit on fuel tax refunds for non-GST-registered entities)","confidence":0.68,"description":"The Act creates two parallel time-limit regimes for essentially the same limitation: subsection (1) applies to GST-registered or required-to-be-registered entities for fuel tax credits attributable to a tax period, while subsection (3) applies to entities that are neither registered nor required to be registered for GST, covering fuel tax credits for acquisitions, manufacture or importation. The triggers and reference periods differ (end of tax period vs end of fuel tax return period or date of acquisition/manufacture/importation). An entity that changes its GST registration status mid-period could theoretically fall between the two regimes or be subject to both simultaneously, with different limitation periods applying to the same underlying credit."}]},"kimi_summary":{"_metrics":{"completionTokens":645},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation expanded significantly from its original purpose of simply repealing old fuel grant Acts. It grew to include: (1) a complex 6-year transitional credit system with multiple eligibility tiers, (2) early payment mechanisms for fuel tax credits, (3) comprehensive administrative rules for assessments, objections, and enforcement, (4) confidentiality and record-keeping obligations, (5) joint and several liability rules for GST groups and joint ventures, and (6) consequential amendments to over 15 other Acts. The scope effectively became a complete restructuring of how fuel taxes are administered in Australia, not merely a cleanup of old legislation."},"complexity_factors":["Multiple staggered commencement dates across 7 years (2006-2013)","Extensive cross-referencing between Fuel Tax Act 2006, Energy Grants Act 2003, Product Grants and Benefits Administration Act 2000, and Taxation Administration Act 1953","Conditional amendments that depend on other legislation (Tax Laws Amendment (2005 Measures No. 4) Act 2005)","Nested transitional provisions with 'decreasing fuel tax adjustments' and 'increasing fuel tax adjustments'","Detailed tables mapping old law provisions to new law equivalents","Complex eligibility tests for transitional fuel credits (e.g., items 10-12 with multiple subconditions)","Integration of fuel tax into existing GST administrative framework requiring definitional amendments across multiple Acts"],"plain_english_summary":"This Act is a **consequential and transitional companion** to the Fuel Tax Act 2006. It manages the messy business of switching from old fuel tax systems to the new one.\n\n**What it does:**\n- **Repeals three old Acts** that provided fuel grants and subsidies: the Fuel Sales Grants Act 2000, the States Grants (Petroleum Products) Act 1965, and the Energy Grants (Credits) Scheme Act 2003\n- **Sets up transitional rules** so businesses don't lose entitlements when the old systems end — particularly for fuel purchased between 2003-2006 and for vehicles under 4.5 tonnes acquired before July 2006\n- **Amends dozens of other tax laws** to integrate fuel tax into Australia's broader indirect tax system (GST, wine tax, luxury car tax)\n- **Establishes administrative machinery** — assessments, objections, record-keeping, confidentiality, and enforcement rules that apply across all indirect taxes\n\n**Who it affects:**\n- Businesses that claim fuel tax credits (especially transport, agriculture, mining, and construction)\n- Fuel retailers and distributors\n- Anyone dealing with the Australian Taxation Office on fuel-related matters\n\n**Why it matters:**\nThis is the \"plumbing\" legislation that makes the Fuel Tax Act 2006 actually work. Without it, there would be gaps in enforcement, lost entitlements for businesses, and confusion about which rules apply when. The staggered commencement dates (some provisions starting in 2006, others as late as 2013) reflect a carefully managed transition to avoid disrupting businesses dependent on fuel subsidies."}},"importantCases":[],"_links":{"self":"/api/acts/fuel-tax-consequential-and-transitional-provisions-act-2006","history":"/api/acts/fuel-tax-consequential-and-transitional-provisions-act-2006/history","analysis":"/api/acts/fuel-tax-consequential-and-transitional-provisions-act-2006/analysis","conflicts":"/api/acts/fuel-tax-consequential-and-transitional-provisions-act-2006/conflicts","importantCases":"/api/acts/fuel-tax-consequential-and-transitional-provisions-act-2006/important-cases","documents":"/api/acts/fuel-tax-consequential-and-transitional-provisions-act-2006/documents"}}