Commonwealth legislation

Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

What this does: This temporary rule (valid for 2 years from 2012) allowed businesses to fix a specific mistake in their fuel tax claims through their regular tax return, rather than submitting a separate amendment.

The specific mistake: You incorrectly applied a discount (the road user charge) to fuel that wasn't actually used for driving on public roads. This meant you claimed less money back from the ATO than you were entitled to.

Who could use it: Businesses registered for GST could correct this error in a later tax period (from 1 July 2012 onwards), as long as their original claim hadn't expired under the time limits in the Taxation Administration Act.

Why it mattered: It gave businesses a simpler way to correct historical errors when the fuel tax system changed, avoiding extra paperwork for relatively small adjustments.

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Current sections

Direct links to the current provisions in Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012.

Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012

Legislative Instrument

Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012

I, James O’Halloran, Deputy Commissioner of Taxation, make this determination under the following provisions:

Section 60-10 of the Fuel Tax Act 2006

James O'Halloran

Deputy Commissioner of Taxation

Dated: 22 November 2012

Name of Determination

This determination is the Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012.

Commencement

This determination commences on registration.

Application

This determination applies to calculations of net fuel amounts for tax periods commencing on or after 1 July 2012.

This determination ceases 2 years after it commences.

Determination (Circumstances covered by this Determination)

You may correct an error from an earlier tax period (including periods that ended before 1 July 2012) by taking into account, in working out your net fuel amount for a later tax period that commenced on or after 1 July 2012, the amount that relates to the error in the following circumstances:

you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and
you are registered for goods and services tax; and
your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953.
Definitions

Terms used in this determination that are defined in the Fuel Tax Act have the same meaning as in the Fuel Tax Act.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012

Legislative Instrument

Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012

I, James O’Halloran, Deputy Commissioner of Taxation, make this determination under the following provisions:

Section 60-10 of the Fuel Tax Act 2006

James O'Halloran

Deputy Commissioner of Taxation

Dated: 22 November 2012

Name of Determination

This determination is the Fuel Tax Act 2006 - Correcting Fuel Tax Errors Determination (No. 1) 2012.

Commencement

This determination commences on registration.

Application

This determination applies to calculations of net fuel amounts for tax periods commencing on or after 1 July 2012.

This determination ceases 2 years after it commences.

Determination (Circumstances covered by this Determination)

you had reduced your fuel tax credit for the earlier tax period by the road user charge for fuel you acquired, imported or manufactured to use in a vehicle travelling on a public road but the fuel was not for travelling on a public road; and
you are registered for goods and services tax; and
your entitlement to the fuel tax credit for the tax period in which the error occurred has not ceased because of section 105-55 in Schedule, 1 of the Taxation Administration Act 1953.
Definitions

Terms used in this determination that are defined in the Fuel Tax Act have the same meaning as in the Fuel Tax Act.