FUEL TAX ACT 2006

CHAPTER 4 - COMMON RULES  

PART 4-1 - NET FUEL AMOUNTS  

Division 61 - Returns, refunds and payments  

Subdivision 61-A - Returns, refunds and payments  

SECTION 61-20   FUEL TAX RETURN PERIODS  

61-20(1)  
If you are neither *registered for GST, nor *required to be registered for GST, your fuel tax return period is the period specified in the return.

61-20(2)  
However, you must end a *fuel tax return period within 90 days, or any longer period allowed by the Commissioner, after you become aware of an *increasing fuel tax adjustment under Division 44 . If you do not do so, your fuel tax return period ends at the end of the 90 days, or the longer period allowed by the Commissioner.

Note:

You must give your return to the Commissioner by the 21st day after the end of the fuel tax return period (see section 61-15 ).




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