Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner may make a determination that, in the circumstances specified in the determination, a * net fuel amount for a * tax period or a * fuel tax return period may be worked out to take account of other matters in the way specified in the determination.
(2) The matters must relate to correction of errors that were made in working out * net fuel amounts to which subsection ( 3) or (4) applies.
(3) This subsection applies to a * net fuel amount for a * tax period (the earlier tax period ) if:
(a) the earlier tax period precedes the tax period mentioned in subsection ( 1); and
(b) the tax period mentioned in subsection ( 1) starts during the * period of review for the * assessment of the net fuel amount.
(4) This subsection applies to a * net fuel amount for a * fuel tax return period (the earlier fuel tax return period ) if:
(a) the earlier fuel tax return period precedes the fuel tax return period mentioned in subsection ( 1); and
(b) the fuel tax return period mentioned in subsection ( 1) starts during the * period of review for the * assessment of the net fuel amount.
(5) If the circumstances mentioned in subsection ( 1) apply in relation to a * tax period or a * fuel tax return period applying to you, you may work out your * net fuel amount for the tax period or fuel tax return period in that way.
Table of Subdivisions
Guide to Division 61
61 - A Returns, refunds and payments