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 61-7  

61-7   WHEN ENTITLEMENT ARISES  

Your entitlement to be paid an *amount under section 61-5 arises when the Commissioner gives you notice of the *assessment of your *net fuel amount for the *tax period or *fuel tax return period.

Note:

In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953 ).