Commonwealth: Fuel Tax (Consequential and Transitional Provisions) Act 2006 (Cth)

Fuel Tax (Consequential and Transitional Provisions) Act 2006 73 of 2006 as amended Compilation start date: 1 July 2014 Includes amendments up to: Act No. 83, 2014 About this compilation This compilation This is a compilation of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 as in force on 1 July 2014. It includes any commenced amendment affecting the legislation to that date. This compilation was prepared on 24 July 2014. The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of each amended provision. Uncommenced amendments The effect of uncommenced amendments is not reflected in the text of the compiled law but the text of the amendments is included in the endnotes. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Modifications If a provision of the compiled law is affected by a modification that is in force, details are included in the endnotes. Provisions ceasing to have effect If a provision of the compiled law has expired or otherwise ceased to have effect in accordance with a provision of the law, details are included in the endnotes. Contents 1 Short title 2 Commencement 3 Schedule(s) 4 Regulations Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000 Part 1—Amendments commencing on 1 July 2006 Fuel Sales Grants Act 2000 Product Grants and Benefits Administration Act 2000 Part 2—Amendments commencing on or after 1 January 2007 Product Grants and Benefits Administration Act 2000 Part 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 Fuel Sales Grants Act 2000 Schedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965 Part 1—Amendments commencing on 1 July 2006 States Grants (Petroleum Products) Act 1965 Part 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 States Grants (Petroleum Products) Act 1965 Schedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012 Part 1—Definitions Part 2—Energy grants arising before 1 July 2006 Division 1—Energy grants claimed under the Energy Grants Act Energy Grants (Credits) Scheme Act 2003 Product Grants and Benefits Administration Act 2000 Division 2—Energy grants claimed under the Fuel Tax Act Part 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012 Division 1—Credits arising between 1 July 2006 and 30 June 2008 Division 2—Credits arising between 1 July 2008 and 30 June 2012 Part 4—Fuel tax credits for vehicles of 4.5 tonnes Part 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008 Part 5—Alternative fuel energy grants arising under the Energy Grants Act Division 1—Energy grants claimed under the Energy Grants Act Product Grants and Benefits Administration Act 2000 Division 2—Energy grants claimed under the Fuel Tax Act Part 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012 Product Grants and Benefits Administration Act 2000 Part 7—Repeal of Energy Grants Act on 1 July 2012 Energy Grants (Credits) Scheme Act 2003 Part 8—Other amendments relating to the transitional period Division 1AA—Amendments commencing on 1 July 2006 Fuel Tax Act 2006 Division 1—Amendments commencing on 1 July 2007 Product Grants and Benefits Administration Act 2000 Division 1A—Amendments commencing on 1 July 2008 Fuel Tax Act 2006 Division 2—Amendments commencing on 1 July 2010 Fuel Tax Act 2006 Division 3—Amendments commencing on 1 July 2012 Fuel Tax Act 2006 Division 4—Amendments commencing on 1 July 2013 Fuel Tax Act 2006 Product Grants and Benefits Administration Act 2000 Schedule 4—Other amendments Product Grants and Benefits Administration Act 2000 Schedule 5—Administrative provisions Part 1—Administrative provisions Administrative Decisions (Judicial Review) Act 1977 A New Tax System (Goods and Services Tax) Act 1999 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 Taxation Administration Act 1953 Tax Laws Amendment (2005 Measures No. 4) Act 2005 Part 3—Consequential amendments Administrative Decisions (Judicial Review) Act 1977 A New Tax System (Commonwealth‑State Financial Arrangements) Act 1999 A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax Transition) Act 1999 A New Tax System (Luxury Car Tax) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 Crimes (Taxation Offences) Act 1980 Freedom of Information Act 1982 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Tax Laws Amendment (Retirement Villages) Act 2004 Part 4—Consequential amendments conditional on the Tax Laws Amendment (2005 Measures No. 4) Act 2005 A New Tax System (Wine Equalisation Tax) Act 1999 Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Uncommenced amendments [none] Endnote 6—Modifications [none] Endnote 7—Misdescribed amendments [none] Endnote 8—Miscellaneous [none] An Act to deal with consequential and transitional matters arising from the enactment of the Fuel Tax Act 2006, and for other purposes 1 Short title This Act may be cited as the Fuel Tax (Consequential and Transitional Provisions) Act 2006. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 26 June 2006 2. Schedule 1, Part 1 1 July 2006. 1 July 2006 3. Schedule 1, items 4 to 6 1 January 2007. 1 January 2007 4. Schedule 1, item 7 1 July 2009. 1 July 2009 5. Schedule 1, Part 3 1 January 2007. 1 January 2007 6. Schedule 2, Part 1 1 July 2006. 1 July 2006 7. Schedule 2, Part 2 1 July 2007. 1 July 2007 8. Schedule 3, Parts 1 to 4A 1 July 2006. 1 July 2006 9. Schedule 3, Part 5 1 July 2010. 1 July 2010 10. Schedule 3, Parts 6 and 7 1 July 2012. 1 July 2012 10A. Schedule 3, Part 8, Division 1AA Immediately after the commencement of the Fuel Tax Act 2006. 1 July 2006 11. Schedule 3, Part 8, Division 1 1 July 2007. 1 July 2007 11A. Schedule 3, Part 8, Division 1A 1 July 2008. 1 July 2008 12. Schedule 3, Part 8, Division 2 1 July 2010. 1 July 2010 13. Schedule 3, Part 8, Division 3 1 July 2012. 1 July 2012 14. Schedule 3, Part 8, Division 4 1 July 2013. 1 July 2013 16. Schedule 4, item 3 Immediately after the commencement of section 34 of the Product Grants and Benefits Administration Act 2000. 19 June 2000 17. Schedule 4, item 4 The day on which this Act receives the Royal Assent. 26 June 2006 18. Schedule 5, Part 1 At the same time as the Fuel Tax Act 2006 commences. 1 July 2006 19. Schedule 5, items 59 and 60 The later of: 1 July 2006 (a) immediately after the commencement of the Fuel Tax Act 2006; and (paragraph (a) applies) (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 20. Schedule 5, items 61 and 62 Immediately before the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. Do not commence However, if Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005 commences before the Fuel Tax Act 2006 commences, the provision(s) do not commence at all. 21. Schedule 5, Part 3 At the same time as the Fuel Tax Act 2006 commences. 1 July 2006 22. Schedule 5, Part 4 The later of: 1 July 2006 (paragraph (a) applies) (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. 4 Regulations The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. Schedule 1—Amendments relating to the repeal of the Fuel Sales Grants Act 2000 Part 1—Amendments commencing on 1 July 2006 Fuel Sales Grants Act 2000 1 Paragraph 7(c) Omit "2000.", substitute "2000 but before 1 July 2006.". Product Grants and Benefits Administration Act 2000 2 After paragraph 15(2)(d) Insert: (da) if the claim is for payment of a fuel sales grant—must be given to the Commissioner before the earlier of: (i) 1 January 2007; and (ii) the end of 3 years after the start of the claim period; and 3 Paragraph 15(2)(e) Before "must be", insert "otherwise—". Part 2—Amendments commencing on or after 1 January 2007 Product Grants and Benefits Administration Act 2000 4 Section 8 (table item 1) Repeal the item. 5 Subsection 9(3) Repeal the subsection. 6 Paragraph 15(2)(da) Repeal the paragraph. 7 Subparagraphs 47(3)(c)(ia) and (d)(ia) Repeal the subparagraphs. Part 3—Repeal of Fuel Sales Grants Act 2000 on 1 January 2007 Fuel Sales Grants Act 2000 8 The whole of the Act Repeal the Act. Schedule 2—Amendments relating to the repeal of the States Grants (Petroleum Products) Act 1965 Part 1—Amendments commencing on 1 July 2006 States Grants (Petroleum Products) Act 1965 1 At the end of subsection 5(1) Add: Note: For the cessation of a scheme, see subsection (5). 2 Paragraph 5(5)(a) Repeal the paragraph, substitute: (a) must provide for the payment by the State to registered distributors of eligible petroleum products, in respect of: (i) the sale by them, before 1 July 2006; and (ii) the delivery by them, before 1 July 2006, to places to which the scheme applies; of any eligible petroleum products, of amounts ascertained in accordance with the scheme; and 3 Paragraph 5(5)(aa) After "by them", insert ", before 1 July 2006,". 4 Subparagraph 5(5)(b)(i) After "by them", insert ", before 1 July 2006,". Part 2—Repeal of States Grants (Petroleum Products) Act 1965 on 1 July 2007 States Grants (Petroleum Products) Act 1965 5 The whole of the Act Repeal the Act. Schedule 3—Fuel credits arising from before 1 July 2006 and until 1 July 2012 Part 1—Definitions 1 Definitions In this Schedule: Energy Grants Act means the Energy Grants (Credits) Scheme Act 2003. Fuel Tax Act means the Fuel Tax Act 2006. off‑road credit means an off‑road credit under Part 4 of the Energy Grants Act. off‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act. on‑road alternative fuel has the meaning given by section 4 of the Energy Grants Act. on‑road credit means an on‑road credit under Part 3 of the Energy Grants Act. on‑road diesel fuel has the meaning given by section 4 of the Energy Grants Act. Part 2—Energy grants arising before 1 July 2006 Division 1—Energy grants claimed under the Energy Grants Act Energy Grants (Credits) Scheme Act 2003 2 Section 40 Before "This", insert "(1)". 3 At the end of section 40 Add: (2) You are not entitled to an on‑road credit if you purchase or import on‑road diesel fuel on or after 1 July 2006. Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for on‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006). 4 Section 51 Before "This", insert "(1)". 5 At the end of section 51 Add: (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006. Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006). Product Grants and Benefits Administration Act 2000 6 Before paragraph 15(2)(e) Insert: (db) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road diesel fuel, or an off‑road credit for off‑road diesel fuel—must be given to the Commissioner before the earlier of: (i) 1 July 2007; and (ii) the end of 3 years after the start of the claim period; and 7 After subsection 15(2) Insert: (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for: (a) an on‑road credit for on‑road diesel fuel; or (b) an off‑road credit for off‑road diesel fuel; if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel. 8 At the end of section 15 Add: (4) In this section: decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006. net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006. off‑road credit means an off‑road credit under Part 4 of the Energy Grants (Credits) Scheme Act 2003. off‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003. on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003. on‑road diesel fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003. Division 2—Energy grants claimed under the Fuel Tax Act 9 Grants claimed under the Fuel Tax Act (1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if: (a) you purchased or imported on‑road diesel fuel or off‑road diesel fuel between 1 July 2003 and 30 June 2006 (inclusive); and (b) you were entitled to an on‑road credit or an off‑road credit in respect of the fuel (disregarding section 41 or 52 of the Energy Grants Act, as the case requires); and (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000. (2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act. (3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2009. (4) If you have a decreasing fuel tax adjustment under this item, then: (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit or an off‑road credit, as the case requires; and (b) sections 49 and 55 of the Energy Grants Act do not apply to the fuel. Part 3—Fuel tax credits arising between 1 July 2006 and 30 June 2012 Division 1—Credits arising between 1 July 2006 and 30 June 2008 10 Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008 (1) This item applies if: (a) you acquire, manufacture or import taxable fuel between 1 July 2006 and 30 June 2008 (inclusive); and (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than: (i) for use in a vehicle travelling on a public road; or (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or (iii) for use by you in generating electricity; or (iv) for use other than as a fuel; or (v) for use other than as a fuel in an internal combustion engine; or (vi) for use as heating oil; and (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act. (2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3) or (5). Entitlement to a credit if you would have been entitled to an on‑road credit (3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and (b) that references in Part 3 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia". (4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road. Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge. Entitlement to a credit if you would have been entitled to an off‑road credit (5) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an off‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and (b) that references in Part 4 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia". Fuel tax adjustment provisions (6) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel. Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits. Division 2—Credits arising between 1 July 2008 and 30 June 2012 11 Fuel acquired, manufactured or imported between 1 July 2008 and 30 June 2012 (1) This item applies if: (a) you acquire, manufacture or import taxable fuel between 1 July 2008 and 30 June 2012 (inclusive); and (b) you acquire, manufacture or import the fuel for use in carrying on your enterprise, other than: (i) for use in a vehicle travelling on a public road; or (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to a vehicle covered by subparagraph (i); or (iii) for use by you in generating electricity; or (iv) for use other than as a fuel; or (v) for use other than as a fuel in an internal combustion engine; or (vi) for use as heating oil; and (c) apart from this item, you would be entitled to a fuel tax credit under section 41‑5 of the Fuel Tax Act. (2) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you meet a condition in subitem (3), (5), (6) or (7). Entitlement to a full credit if you would have been entitled to an on‑road or off‑road credit (3) You are not entitled to the credit under section 41‑5 of the Fuel Tax Act unless you would have been entitled to an on‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and (b) that references in Part 3 of that Act to "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia". (4) If subitem (3) applies to you, you are taken, for the purposes of section 43‑10 of the Fuel Tax Act, to have acquired, manufactured or imported the fuel to use, in a vehicle, for travelling on a public road. Note: The effect of this subitem is that the amount of the fuel tax credit is reduced under section 43‑10 of the Fuel Tax Act by the amount of the road user charge. (5) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to an off‑road credit in respect of the fuel, assuming: (a) that you had disregarded subsection 51(2) and sections 52 and 55A of the Energy Grants Act; and (b) that references in Part 4 of that Act to: (i) "purchase or import into Australia" were instead references to "acquire or manufacture in, or import into, Australia"; and (ii) "off‑road diesel fuel" were instead references to the fuel. Entitlement to half a credit if you would not have been entitled to a credit (6) You are entitled to the credit under section 41‑5 of the Fuel Tax Act even if you do not meet a condition in subitem (3) or (5). However, subject to subitem (7), the amount of the credit is half of the amount it would have been under Division 43 of the Fuel Tax Act apart from this subitem. Note: You are entitled to a full credit under subitem (7) if you acquire, manufacture or import on‑road alternative fuel between 1 July 2011 and 30 June 2012. Entitlement to a full credit for alternative fuel acquired, manufactured or imported between 1 July 2011 and 30 June 2012 (7) You are entitled to the credit under section 41‑5 of the Fuel Tax Act if: (a) the fuel you acquire, manufacture or import is on‑road alternative fuel; and (b) you acquire, manufacture or import the fuel between 1 July 2011 and 30 June 2012 (inclusive). Fuel tax adjustment provisions (8) If this item applies, then sections 49 and 55 of the Energy Grants Act do not apply to the fuel. Note: Division 44 of the Fuel Tax Act 2006 deals with adjustments of fuel tax credits. Part 4—Fuel tax credits for vehicles of 4.5 tonnes 12 Fuel acquired, manufactured or imported on or after 1 July 2006 (1) This item applies if: (a) you acquire, manufacture or import on‑road diesel fuel on or after 1 July 2006; and (b) you acquire, manufacture or import the fuel: (i) for use in a vehicle with a gross vehicle mass of 4.5 tonnes for travelling on a public road; or (ii) for incidental use (within the meaning of section 8 of the Energy Grants Act) in relation to such a vehicle; or (iii) for use in such a vehicle in circumstances not covered by subparagraph (i) or (ii) in which you would have been entitled to an on‑road credit under the Energy Grants Act, assuming that you had disregarded subsection 40(2) and sections 41 and 49A of the Energy Grants Act; and (c) you acquired the vehicle before 1 July 2006. (2) You are entitled to a credit under section 41‑5 of the Fuel Tax Act if you would have been entitled to a credit in respect of the fuel under that section, disregarding section 41‑20 of that Act. (3) To avoid doubt, this item continues to apply despite the repeal of the Energy Grants Act on 1 July 2012. Part 4A—Early payments of fuel tax credits arising between 1 July 2006 and 30 June 2008 12A Fuel acquired, manufactured or imported between 1 July 2006 and 30 June 2008 (1) The Commissioner must make you an early payment of a fuel tax credit for taxable fuel if: (a) before 31 December 2006, you elect, in the approved form, to receive early payments under this item; and (b) you acquire, manufacture or import the fuel between 1 July 2006 and 30 June 2008 (inclusive); and (c) either of the following applies to you: (i) you, another member of a GST group of which you are the representative member or another participant in a GST joint venture of which you are the joint venture operator was entitled to an energy grant under the Energy Grants Act; (ii) you acquire, manufacture or import the fuel for a use described in subparagraph 10(1)(b)(iv), (v) or (vi) of this Schedule (certain uses other than as a fuel); and (d) you are: (i) entitled to the credit under section 41‑5 or 41‑10 of the Fuel Tax Act (as affected by this Act); or (ii) taken to be entitled to the credit under Part 4 of this Schedule; and (e) either: (i) if you account on a cash basis and you acquire the fuel—the credit, or a part of the credit, is attributable to the current tax period, or a later tax period, applying to you; or (ii) otherwise—the credit is attributable to the current tax period applying to you; and (f) you have not previously received an early payment of the credit for the fuel; and (g) you make a claim for the early payment in the approved form. Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth. Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount. (2) The amount of the early payment is the amount of the credit to which you are entitled. (3) If you receive an early payment under this item, then for the purposes of the Fuel Tax Act: (a) if you account on a cash basis, you acquire the fuel and, in a tax period, you provide part of the consideration for the fuel: (i) you have an increasing fuel tax adjustment of the amount of the early payment, but only to the extent that you provide the consideration in that tax period; and (ii) the adjustment is attributable to that tax period; or (b) otherwise: (i) you have an increasing fuel tax adjustment of the amount of the early payment; and (ii) the adjustment is attributable to the earliest tax period to which the credit can be attributed. Note: You will still claim the credit for the tax period, but the credit will be offset by the amount of the increasing fuel tax adjustment. Part 5—Alternative fuel energy grants arising under the Energy Grants Act Division 1—Energy grants claimed under the Energy Grants Act Product Grants and Benefits Administration Act 2000 13 After paragraph 15(2)(d) Insert: (da) if the claim is for payment of an energy grant in respect of an on‑road credit for on‑road alternative fuel—must be given to the Commissioner before the earlier of: (i) 1 July 2011; and (ii) the end of 3 years after the start of the claim period; and 14 Paragraph 15(2)(e) Before "must be", insert "otherwise—". 15 After subsection 15(2) Insert: (2A) Despite the provisions of Part 3 and the Energy Grants (Credits) Scheme Act 2003, you are not entitled to an energy grant for an on‑road credit for on‑road alternative fuel if you have already given the Commissioner a return under the Fuel Tax Act 2006 that includes a net fuel amount that takes into account a decreasing fuel tax adjustment that relates to the fuel. 16 At the end of section 15 Add: (4) In this section: decreasing fuel tax adjustment has the meaning given by section 110‑5 of the Fuel Tax Act 2006. net fuel amount has the meaning given by section 110‑5 of the Fuel Tax Act 2006. on‑road alternative fuel has the meaning given by section 4 of the Energy Grants (Credits) Scheme Act 2003. on‑road credit means an on‑road credit under Part 3 of the Energy Grants (Credits) Scheme Act 2003. Division 2—Energy grants claimed under the Fuel Tax Act 17 Grants claimed under the Fuel Tax Act (1) For the purposes of the Fuel Tax Act, you have a decreasing fuel tax adjustment if: (a) you purchased or imported on‑road alternative fuel before 1 July 2010; and (b) you were entitled to an on‑road credit in respect of the fuel (disregarding section 41 of the Energy Grants Act); and (c) you have not made a claim for payment of an energy grant in respect of the credit under section 15 of the Product Grants and Benefits Administration Act 2000. (2) The amount of the adjustment is the amount of the credit that you were entitled to under the Energy Grants Act. (3) The adjustment is attributable to the tax period or fuel tax return period that you choose that ends before 1 July 2013. (4) If you have a decreasing fuel tax adjustment under this item, then: (a) Division 44 of the Fuel Tax Act (which is about fuel tax adjustments) applies as if a reference to a fuel tax credit were a reference to an on‑road credit; and (b) section 49 of the Energy Grants Act does not apply to the fuel. Part 6—Amendments relating to the repeal of the Energy Grants Act on 1 July 2012 Product Grants and Benefits Administration Act 2000 18 Section 5 (definition of energy grants scheme fuel) Repeal the definition. 19 Section 8 (table item 3) Repeal the item. 20 Subsection 9(4) Repeal the subsection. 21 Subsections 27(1A) and (1B) Repeal the subsections. 22 Section 27A Repeal the section. Part 7—Repeal of Energy Grants Act on 1 July 2012 Energy Grants (Credits) Scheme Act 2003 23 The whole of the Act Repeal the Act. Part 8—Other amendments relating to the transitional period Division 1AA—Amendments commencing on 1 July 2006 Fuel Tax Act 2006 23A Subsection 65‑10(1) (note) Omit "item 9", substitute "items 9 and 12A". 23B Section 110‑5 (at the end of the definition of increasing fuel tax adjustment) Add "of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006". Division 1—Amendments commencing on 1 July 2007 Product Grants and Benefits Administration Act 2000 24 Section 5 (definition of energy grants scheme fuel) Omit "on‑road diesel fuel, on‑road alternative fuel, or off‑road diesel fuel,", substitute "on‑road alternative fuel". 25 Paragraph 15(2)(db) Repeal the paragraph. 26 Paragraph 15(2)(e) Omit "otherwise—". 27 Subsections 15(2A) and (4) Repeal the subsections. 28 Paragraph 16A(1)(a) Omit "designated grant", substitute "cleaner fuel grant". 29 Paragraph 16A(1)(a) Omit "grant fuel", substitute "cleaner fuel". 30 Paragraph 16A(1)(b) Omit "designated grant", substitute "cleaner fuel grant". 31 Subsection 16A(2) Omit "designated grant", substitute "cleaner fuel grant". 32 Subsection 16A(2) Omit "grant fuel", substitute "cleaner fuel". 33 Subsection 16A(3) Repeal the subsection. 34 Subparagraph 27A(b)(i) Omit "energy grant scheme fuel", substitute "energy grants scheme fuel". Note: The heading to section 27A is altered by omitting "energy grant scheme fuel" and substituting "energy grants scheme fuel". Division 1A—Amendments commencing on 1 July 2008 Fuel Tax Act 2006 34A Subsection 65‑10(1) (note) Omit "items 9 and 12A", substitute "item 9". 34B Section 110‑5 (definition of increasing fuel tax adjustment) Omit "of this Act and item 12A of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006". Division 2—Amendments commencing on 1 July 2010 Fuel Tax Act 2006 35 Section 65‑10 (note) Omit "item 9", substitute "items 9 and 17". 36 Section 110‑5 (paragraph (b) of the definition of decreasing fuel tax adjustment) Omit "item 9", substitute "items 9 and 17". Division 3—Amendments commencing on 1 July 2012 Fuel Tax Act 2006 37 Subsection 41‑5(1) (note 1) Omit "of this Act and Part 3 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006". 38 Section 41‑20 (note) Repeal the note. 39 Paragraph 43‑5(3)(b) Repeal the paragraph. Division 4—Amendments commencing on 1 July 2013 Fuel Tax Act 2006 40 Section 65‑10 (note) Repeal the note, substitute: Note: For another attribution rule for fuel tax adjustments, see subsection 46‑5(4) (GST instalment taxpayers). 41 Section 110‑5 (definition of decreasing fuel tax adjustment) Repeal the definition, substitute: decreasing fuel tax adjustment has the meaning given by section 44‑5. Product Grants and Benefits Administration Act 2000 42 Paragraph 15(2)(da) Repeal the paragraph. 43 Paragraph 15(2)(e) Omit "otherwise—". 44 Subsections 15(2A) and (4) Repeal the subsections. Schedule 4—Other amendments Product Grants and Benefits Administration Act 2000 3 Subsection 34(3) (paragraph (a) of the definition of scheme) Omit "; and", substitute "; or". 4 Subsection 53(2) (table items 5 and 6) Repeal the items. Schedule 5—Administrative provisions Part 1—Administrative provisions Administrative Decisions (Judicial Review) Act 1977 1 Paragraph (e) of Schedule 1 After "Fringe Benefits Tax Assessment Act 1986", insert: Fuel Tax Act 2006 A New Tax System (Goods and Services Tax) Act 1999 2 At the end of subsection 48‑40(1) Add: Note: However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section 444‑90 in Schedule 1 to the Taxation Administration Act 1953). 3 At the end of subsection 51‑30(1) Add: Note: However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section 444‑80 in Schedule 1 to the Taxation Administration Act 1953). Income Tax Assessment Act 1936 4 At the end of section 202 Add: ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110‑5 of the Fuel Tax Act 2006). Income Tax Assessment Act 1997 5 Subsection 995‑1(1) Insert: Defence Minister means the Minister administering the Defence Act 1903. 6 Subsection 995‑1(1) Insert: fuel tax credit has the meaning given by section 110‑5 of the Fuel Tax Act 2006. 7 Subsection 995‑1(1) Insert: fuel tax law has the meaning given by section 110‑5 of the Fuel Tax Act 2006. 8 Subsection 995‑1(1) Insert: fuel tax return period has the meaning given by section 61‑20 of the Fuel Tax Act 2006. 9 Subsection 995‑1(1) Insert: GST‑free has the meaning given by section 195‑1 of the *GST Act. 10 Subsection 995‑1(1) Insert: incapacitated entity has the meaning given by section 195‑1 of the *GST Act. 11 Subsection 995‑1(1) Insert: indirect tax means any of the following: (a) *GST; (b) *wine tax; (c) *luxury car tax. 12 Subsection 995‑1(1) Insert: indirect tax document means a document that: (a) was obtained by you in the course of: (i) your appointment or employment by the Commonwealth; or (ii) the performance of services by you for the Commonwealth; or (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and (b) was made or given under, or for the purposes of, an *indirect tax law. Example: A GST return is a document made for the purposes of an indirect tax law. 13 Subsection 995‑1(1) Insert: indirect tax information means information that: (a) was obtained by you in the course of: (i) your appointment or employment by the Commonwealth; or (ii) the performance of services by you for the Commonwealth; or (iii) the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and (b) was disclosed or obtained under an *indirect tax law; and (c) relates to the affairs of an entity other than you. 14 Subsection 995‑1(1) Insert: indirect tax law means any of the following: (a) the *GST law; (b) the *wine tax law; (c) the *luxury car tax law; (d) the *fuel tax law. 15 Subsection 995‑1(1) Insert: indirect tax ruling means any ruling or advice given or published by the Commissioner in relation to an *indirect tax law (other than the *fuel tax law), including one that has been previously altered, but not including: (a) one given orally; or (b) an assessment. 16 Subsection 995‑1(1) Insert: joint venture operator for a *GST joint venture has the meaning given by section 195‑1 of the *GST Act. 17 Subsection 995‑1(1) Insert: luxury car tax has the meaning given by section 27‑1 of the *Luxury Car Tax Act. 18 Subsection 995‑1(1) Insert: Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999. 19 Subsection 995‑1(1) Insert: luxury car tax law has the meaning given by section 27‑1 of the *Luxury Car Tax Act. 20 Subsection 995‑1(1) Insert: net fuel amount has the meaning given by section 60‑5 of the Fuel Tax Act 2006. 21 Subsection 995‑1(1) Insert: private indirect tax ruling means an *indirect tax ruling given to a particular entity. 22 Subsection 995‑1(1) Insert: public indirect tax ruling means an *indirect tax ruling other than a *private indirect tax ruling. 23 Subsection 995‑1(1) Insert: representative of an *incapacitated entity has the meaning given by section 195‑1 of the *GST Act. 24 Subsection 995‑1(1) Insert: representative member for a *GST group has the meaning given by section 195‑1 of the *GST Act. 25 Subsection 995‑1(1) Insert: reviewable fuel tax decision has the meaning given by subsection 112‑50(2) in Schedule 1 to the Taxation Administration Act 1953. 26 Subsection 995‑1(1) Insert: reviewable GST decision has the meaning given by subsection 110‑50(2) in Schedule 1 to the Taxation Administration Act 1953. 27 Subsection 995‑1(1) Insert: reviewable GST transitional decision has the meaning given by subsection 110‑50(3) in Schedule 1 to the Taxation Administration Act 1953. 28 Subsection 995‑1(1) Insert: reviewable indirect tax decision has the meaning given by subsection 105‑40(2) in Schedule 1 to the Taxation Administration Act 1953. 29 Subsection 995‑1(1) Insert: reviewable wine tax decision has the meaning given by subsection 111‑50(2) in Schedule 1 to the Taxation Administration Act 1953. 30 Subsection 995‑1(1) Insert: taxable fuel has the meaning given by section 110‑5 of the Fuel Tax Act 2006. 31 Subsection 995‑1(1) Insert: taxable importation of a luxury car has the meaning given by section 27‑1 of the *Luxury Car Tax Act. 32 Subsection 995‑1(1) Insert: taxable supply of a luxury car has the meaning given by section 27‑1 of the *Luxury Car Tax Act. 33 Subsection 995‑1(1) Insert: visiting force has the meaning given by section 5 of the Defence (Visiting Forces) Act 1963. 34 Subsection 995‑1(1) Insert: wine tax has the meaning given by section 33‑1 of the *Wine Tax Act. 35 Subsection 995‑1(1) Insert: wine taxable dealing means a taxable dealing (within the meaning of section 33‑1 of the *Wine Tax Act). 36 Subsection 995‑1(1) Insert: Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999. 37 Subsection 995‑1(1) Insert: wine tax credit has the meaning given by section 33‑1 of the *Wine Tax Act. 38 Subsection 995‑1(1) Insert: wine tax law has the meaning given by section 33‑1 of the *Wine Tax Act. Taxation Administration Act 1953 39 Part VI Repeal the Part. 40 Before Part 2‑1 in Schedule 1 Insert: Chapter 2—Collection, recovery and administration of income tax 41 After Part 2‑10 in Schedule 1 Insert: Chapter 3—Collection, recovery and administration of other taxes Part 3‑10—Indirect taxes Division 105—General rules for indirect taxes Table of Subdivisions Guide to Division 105 105‑A Assessments 105‑B Review of indirect tax decisions 105‑C Limits on credits, refunds and recovering amounts 105‑D General interest charge and penalties 105‑E Evidence 105‑F Indirect tax refund schemes 105‑G Other administrative provisions Guide to Division 105 105‑1 What this Division is about This Division contains rules relating to the administration of the indirect tax laws. Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112. The rules in this Division deal with the following: (a) how assessments are made or amended and their effect; (b) review of assessments; (c) limits on credits, refunds and recovering amounts; (d) the effect of relying on a ruling; (e) the effect of not passing on refunds of overpaid amounts; (f) charges and penalties; (g) the evidentiary effect of official indirect tax documents; (h) refunding indirect tax because of Australia's international obligations; (i) your address for service of documents and requirements for notifications. Subdivision 105‑A—Assessments Table of sections 105‑5 Commissioner may make assessment of indirect tax 105‑10 Request for assessment 105‑15 Indirect tax liabilities do not depend on assessment 105‑20 Commissioner must give notice of the assessment 105‑25 Amendment of assessment 105‑30 Later assessment prevails in case of inconsistency 105‑5 Commissioner may make assessment of indirect tax (1) The Commissioner may at any time make an assessment of: (a) your *net amount, or any part of your net amount, for a *tax period; or (b) your *net fuel amount, or any part of your net fuel amount, for a tax period or *fuel tax return period. (2) The Commissioner may at any time make an assessment of the amount of *indirect tax payable by you on an importation of goods. (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the *tax period, *fuel tax return period or importation concerned. Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B. 105‑10 Request for assessment (1) You may request the Commissioner in the *approved form to make an assessment of: (a) your *net amount for a *tax period; or (b) your *net fuel amount for a tax period or *fuel tax return period; or (c) an amount of *indirect tax payable by you on an importation of goods. (2) The Commissioner must comply with the request if it is made within: (a) 4 years after: (i) the end of the *tax period or *fuel tax return period; or (ii) the importation; or (b) such further period as the Commissioner allows. 105‑15 Indirect tax liabilities do not depend on assessment (1) Your liability to pay *indirect tax or a *net fuel amount, and the time by which a *net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision. (2) The Commissioner's obligation to pay: (a) a *net amount under section 35‑5 of the *GST Act; or (b) a *net fuel amount under section 61‑5 of the Fuel Tax Act 2006; and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision. Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100. 105‑20 Commissioner must give notice of the assessment (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment. (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your *GST returns electronically. 105‑25 Amendment of assessment The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any *indirect tax law. Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55. Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B. 105‑30 Later assessment prevails in case of inconsistency If there is an inconsistency between assessments that relate to the same *tax period, *fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency. Subdivision 105‑B—Review of indirect tax decisions Table of sections 105‑40 Reviewable indirect tax decisions 105‑40 Reviewable indirect 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 indirect tax decision relating to you. (2) A decision under section 105‑5 or 105‑25 involving an assessment of a *net amount, a *net fuel amount or an amount of *indirect tax is a reviewable indirect tax decision. Subdivision 105‑C—Limits on credits, refunds and recovering amounts Table of sections 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes 105‑55 Time limit on refunds and credits 105‑60 Reliance on Commissioner's interpretation of an indirect tax law (other than a fuel tax law) 105‑65 Restriction on refunds 105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes Any unpaid *net amount, *net fuel amount or amount of *indirect tax (together with any relevant *general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless: (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded. 105‑55 Time limit on refunds and credits (1) You are not entitled to a refund or credit to which this subsection applies in respect of a *tax period or importation unless: (a) within 4 years after: (i) the end of the tax period; or (ii) the importation; as the case requires, you notify the Commissioner (in a *GST return or otherwise) that you are entitled to the refund or credit; or (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund or credit; or (c) in the case of a credit—the credit is taken into account in working out a *net amount or *net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b). (2) Subsection (1) applies to: (a) a refund under section 35‑5 of the *GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular *tax period; or (b) an *input tax credit or *fuel tax credit that is attributable to a particular tax period; or (c) a *wine tax credit the amount of which could have been included in a reduction of your *net amount for a tax period under section 21‑15 of the *Wine Tax Act; or (d) a refund of an amount of *indirect tax relating to an importation. Fuel tax—non‑business taxpayers (3) If you are neither *registered for GST nor *required to be registered for GST, you are not entitled to a refund or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless: (a) within 4 years after: (i) the end of the fuel tax return period; or (ii) the acquisition, manufacture or importation; (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund or credit; or (c) in the case of a fuel tax credit—the credit is taken into account in working out a *net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b). (4) Subsection (3) applies to: (a) a refund, under section 61‑5 of the Fuel Tax Act 2006, of a *net fuel amount attributable to a *fuel tax return period; or (b) a *fuel tax credit for *taxable fuel that you acquire, manufacture or import. (5) To avoid doubt, if, under subsection (3), you are not entitled to a *fuel tax credit, then you are not entitled to a refund under section 61‑5 of the Fuel Tax Act 2006 in relation to the credit. 105‑60 Reliance on Commissioner's interpretation of an indirect tax law (other than a fuel tax law) (1) This section applies to you if: (a) the Commissioner alters a previous *indirect tax ruling that applied to you; and (b) relying on the previous ruling, you have underpaid a *net amount or an amount of *indirect tax, or the Commissioner has overpaid an amount under section 35‑5 of the *GST Act, in respect of one or more: (i) *taxable supplies or *taxable importations; or (ii) *wine taxable dealings; or (iii) *taxable supplies of luxury cars or *taxable importations of luxury cars; or (iv) *creditable acquisitions or *creditable importations; that happened before the alteration. Note: For reliance on the Commissioner's interpretation of a fuel tax law, see Division 357. (2) Unless the Commissioner is satisfied that you contributed to the giving, or continuing in force, of the earlier ruling by a misstatement or by suppressing a material fact: (a) the underpaid *net amount or *indirect tax ceases to be payable; or (b) the overpaid amount under section 35‑5 of the *GST Act is taken to have been payable in full; from when the previous ruling was made. (3) In deciding whether an *indirect tax ruling applies to you, or whether a ruling has been altered: (a) a *private indirect tax ruling applies only to the entity to whom it was given; and (b) so far as a private indirect tax ruling conflicts with an earlier *public indirect tax ruling, the private indirect tax ruling prevails; and (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given. 105‑65 Restriction on refunds (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if: (a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply to any extent; and (b) the supply is not a taxable supply to that extent (for example, because it is *GST‑free); and (c) one of the following applies: (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply; (ii) the recipient is *registered or *required to be registered. Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses. (2) This section applies to: (a) so much of any *net amount or amount of *indirect tax as you have overpaid; or (b) so much of any net amount that is payable to you under section 35‑5 of the *GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act. Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses. Subdivision 105‑D—General interest charge and penalties Table of sections 105‑80 General interest charge 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent 105‑80 General interest charge (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount of the liability for each day in the period that: (a) started at the beginning of the day by which the liability was due to be paid; and (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the liability; (ii) general interest charge on any of the liability. Note: The general interest charge is worked out under Division 1 of Part IIA. (2) This section applies to either of the following amounts that you are liable to pay: (a) a *net fuel amount; (b) an amount of *indirect tax. 105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent (1) An Act that amends an *indirect tax law does not have the effect of making you liable to: (a) a penalty for an offence against an indirect tax law; or (b) *general interest charge under section 105‑80; for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent. (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something: (a) within a specified period ending before the postponed day; or (b) before a specified time happening before the postponed day; the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires. (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted. Subdivision 105‑E—Evidence Table of sections 105‑100 Production of assessment or declaration is conclusive evidence 105‑105 Certificate of amount payable is prima facie evidence 105‑110 Signed copies are evidence 105‑100 Production of assessment or declaration is conclusive evidence The production of: (a) a notice of assessment under this Part; or (b) a declaration under: (i) section 165‑40 or subsection 165‑45(3) of the *GST Act; or (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006; is conclusive evidence: (c) that the assessment or declaration was properly made; and (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct. 105‑105 Certificate of amount payable is prima facie evidence The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an *indirect tax law (whether to or by the Commissioner) is prima facie evidence: (a) that the amount is payable from that time; and (b) that the particulars stated in the certificate are correct. 105‑110 Signed copies are evidence (1) The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an *indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters. (2) To avoid doubt, subsection (1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised. Subdivision 105‑F—Indirect tax refund schemes Table of sections 105‑120 Refund scheme—defence related international obligations 105‑125 Refund scheme—international obligations 105‑120 Refund scheme—defence related international obligations (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if: (a) you are in a class of entities determined by the *Defence Minister; and (b) the acquisition is covered by a determination of the Defence Minister; and (c) the acquisition is made: (i) by or on behalf of a *visiting force that is; or (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or (iii) by any other entity that is; covered by a determination of the Defence Minister; and (d) at the time of the acquisition, it was intended for: (i) the official use of the visiting force; or (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or (iii) any other use; and that use is covered by a determination of the Defence Minister; and (e) you claim the amount in the *approved form. (2) The amount is payable: (a) in accordance with the conditions and limitations; and (b) within the period and manner; determined by the *Defence Minister. (3) The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use. (4) A determination under this section is a legislative instrument. 105‑125 Refund scheme—international obligations (1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) made by you if: (a) you are a kind of entity specified in the regulations; and (b) the acquisition is of a kind specified in the regulations; and (c) you or the entity claims the amount in the *approved form. (2) The amount is payable: (a) in accordance with the conditions and limitations; and (b) within the period and manner; set out in the regulations. (3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of acquisition. (4) A determination by the Commissioner under subsection (1) is not a legislative instrument. Subdivision 105‑G—Other administrative provisions Table of sections 105‑140 Address for service 105‑145 Commissioner must give things in writing 105‑140 Address for service (1) Your address for service for the purposes of an *indirect tax law is: (a) if you are registered in the *Australian Business Register—the address shown in the Register as your address for service; or (b) if you are not registered in that Register—the address last notified by you in a document under an indirect tax law; or (c) if you have not notified an address in a document under an indirect tax law—your Australian place of business or residence last known to the Commissioner; or (d) any other address that the Commissioner reasonably believes to be your address for service. Note: If you are a company, see also sections 444‑10 and 444‑15. (2) If: (a) under an *indirect tax law, you are: (i) liable to pay an amount of *indirect tax; or (ii) entitled to a credit; and (b) you change your address for service; you must notify the Commissioner in writing of the new address within 28 days after the change. (3) If: (a) a notice or other document must be served on you: (i) under an *indirect tax law; or (ii) in proceedings for recovery of an amount under an indirect tax law; and (b) you have notified the Commissioner of an Australian address for service; the Commissioner may serve the notice or document by post to that address. (4) However, if: (a) you must lodge or have lodged *GST returns electronically; and (b) you notify the Commissioner of an address for effecting service by way of electronic transmission; the Commissioner may serve a notice of assessment, or notice of penalty or *general interest charge under an *indirect tax law, on you by electron