Commonwealth Consolidated Acts Commonwealth Consolidated ActsYou must give the Commissioner a return for each tax period (or fuel tax return period if you are not registered, nor required to be registered, for GST) by a specified time.
If the Commissioner assesses you as having a positive net fuel amount, you must pay the Commissioner that amount. If the Commissioner assesses you as having a negative net fuel amount, the Commissioner must pay you that amount.
Note: For the assessment of the net fuel amount (including self - assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .
Table of Sections
61 - 5 Entitlement to a refund
61 - 7 When entitlement arises
61 - 10 Requirement to pay an assessed net fuel amount
61 - 15 When you must give the Commissioner your return
61 - 20 Fuel tax return periods