Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 65.10

                   A * fuel tax adjustment under Division 44 is attributable to the * tax period or * fuel tax return period in which you become aware of the adjustment.

Note:          For attribution rules for other fuel tax adjustments, see subsection 46-5(4) of this Act (GST instalment taxpayers) and items 9 and 17 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .

Table of Subdivisions

             Guide to Division 70

70-A     Special rules about entities and how they are organised

70-B      Government entities

Guide to Division 70