Commonwealth legislation

Fuel Tax (Revocation) Determination 2006 (No. 1)

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

1/10 complexity

This determination is a housekeeping measure that cancels an earlier decision about fuel tax rules for blended fuels.

What it does:

Revokes (cancels) the Fuel Tax (Fuel Blends) Determination 2006 (No. 2) — an earlier decision about how fuel tax applies to blended fuels
Timing: The cancellation takes effect when the Fuel Tax Amendment Regulations 2006 (No. 1) begin operation

Why it matters: The Government moved rules about fuel blends packaged in small containers (20 litres or less) from a "determination" (a type of tax decision) into formal "regulations." This instrument prevents confusion by ensuring both sets of rules don't exist simultaneously. Once the new regulations start, the old determination is automatically cancelled, so businesses only need to follow one set of rules.

Who it affects: Fuel suppliers and retailers dealing with blended fuels in small containers, ensuring they face consistent tax treatment without conflicting overlapping rules.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Fuel Tax (Revocation) Determination 2006 (No. 1).

Fuel Tax (Revocation) Determination 2006 (No. 1)

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Fuel Tax (Revocation) Determination 2006 (No. 1)

Fuel Tax Act 2006

Under section 95-5 of the Fuel Tax Act 2006, I make the following determination:

Citation

This instrument may be cited as the Fuel Tax (Revocation) Determination 2006 (No. 1).

Legislative instrument

2. This instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

Commencement

3. This instrument commences on the day after registration.

Object

4. To prevent confusion and provide consistency in the way the fuel tax laws apply to fuel blends packaged into containers having a volume of 20 litres or less.

Revocation

5. Fuel Tax (Fuel Blends) Determination 2006 (No. 2) is revoked on the commencement of Fuel Tax Amendment Regulations 2006 (No. 1).

Dated this 14th day of December 2006

Signed by Beth Barry Assistant Commissioner and Delegate of the Commissioner of Taxation

Source text

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

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Fuel Tax (Revocation) Determination 2006 (No. 1)

Fuel Tax Act 2006

Under section 95-5 of the Fuel Tax Act 2006, I make the following determination:

Citation

This instrument may be cited as the Fuel Tax (Revocation) Determination 2006 (No. 1).

Legislative instrument

2. This instrument is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

Commencement

3. This instrument commences on the day after registration.

Object

4. To prevent confusion and provide consistency in the way the fuel tax laws apply to fuel blends packaged into containers having a volume of 20 litres or less.

Revocation

5. Fuel Tax (Fuel Blends) Determination 2006 (No. 2) is revoked on the commencement of Fuel Tax Amendment Regulations 2006 (No. 1).

Dated this 14th day of December 2006

Signed by Beth Barry Assistant Commissioner and Delegate of the Commissioner of Taxation