112‑50 Reviewable fuel tax decisions112‑50 Reviewable fuel tax decisions

112‑50 Reviewable fuel tax decisions

(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.

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.

(2) Each of the following decisions is a reviewable fuel tax decision:

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Reviewable fuel tax decisions</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">Item</span></p></td><td style="width:213.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">Decision</span></p></td><td style="width:88.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span style="font-weight:bold">Provision of the </span><span style="font-weight:bold; font-style:italic">Fuel Tax Act 2006</span><span style="font-weight:bold"> under which decision is made</span></p></td></tr></thead><tbody><tr><td style="width:20.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:213.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>making a declaration to negate a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fuel tax benefit</span></p></td><td style="width:88.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>75</span><span>‑</span><span>40</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:213.2pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>making a declaration to negate or reduce a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fuel tax disadvantage</span></p></td><td style="width:88.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>75</span><span>‑</span><span>45(3)</span></p></td></tr><tr><td style="width:20.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:213.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>deciding whether or not to grant a request to negate or reduce a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fuel tax disadvantage</span></p></td><td style="width:88.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>subsection</span><span> </span><span>75</span><span>‑</span><span>45(5)</span></p></td></tr></tbody></table>