47‑10 Exceptions to time limit on entitl47‑10 Exceptions to time limit on entitlements to fuel tax credits

#### 47‑10 Exceptions to time limit on entitlements to fuel tax credits If: (a) you requested the Commissioner to treat a document under subsection 29‑70(1B) of the \*GST Act as a tax invoice (within the meaning of that Act) for the purposes of attributing an \*input tax credit for fuel to a \*tax period; and (b) you made the request before the end of the 4‑year period mentioned in subsection 47‑5(1) of this Act in relation to the tax period; and (c) the Commissioner agrees to the request after the end of the 4‑year period; you do not cease under subsection 47‑5(1) to be entitled to a fuel tax credit for the fuel to the extent that, had the Commissioner agreed to the request before the end of the 4‑year period, you would not cease under that subsection to be entitled to the credit. Chapter 4—Common rules