Fuel Tax Act 2006
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110‑5 Dictionary
In this Act:
adjustment has the meaning given by section 195‑1 of the *GST Act.
amount includes a nil amount.
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
assessed net fuel amount, for a *tax period, or for a *fuel tax return period, means the *net fuel amount *assessed for the tax period or fuel tax return period.
assessment has the meaning given by the Income Tax Assessment Act 1997.
biodiesel has the same meaning as it has in the Excise Tariff Act 1921.
carrying on an *enterprise has the meaning given by section 195‑1 of the *GST Act.
Commissioner means the Commissioner of Taxation.
Note: The office of Commissioner of Taxation is created by section 4 of the Taxation Administration Act 1953.
creditable acquisition has the meaning given by section 195‑1 of the *GST Act.
creditable importation has the meaning given by section 195‑1 of the *GST Act.
decreasing adjustment has the meaning given by section 195‑1 of the *GST Act.
decreasing fuel tax adjustment has the meaning given by section 44‑5.
effective fuel tax has the meaning given by sections 43‑5 and 43‑7.
enterprise has the meaning given by section 9‑20 of the *GST Act.
entity has the meaning given by section 184‑1 of the *GST Act.
Finance Minister has the meaning given by section 195‑1 of the *GST Act.
financial year has the meaning given by section 195‑1 of the *GST Act.
fuel tax has the meaning given by section 43‑6.
fuel tax adjustment means an *increasing fuel tax adjustment or a *decreasing fuel tax adjustment.
fuel tax benefit has the meaning given by section 75‑10.
fuel tax credit means an entitlement arising under section 41‑5, 41‑10 or 42‑5.