Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) You cease to be entitled to a fuel tax credit to the extent that it has not been taken into account, in an * assessment of a * net fuel amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a return for the tax period or fuel tax return period to which the fuel tax credit would be attributable under subsection 65 - 5(1), (2) or (3).
(2) Without limiting subsection ( 1), you also cease to be entitled to a fuel tax credit for taxable fuel you acquire, manufacture or import, to the extent that you did not give to the Commissioner under section 61 - 15 during the period of 4 years after the day on which the acquisition, manufacture or importation occurred a return that takes the fuel tax credit into account.
Note: Section 47 - 10 sets out circumstances in which your entitlement to the fuel tax credit does not cease under this section.