FUEL TAX ACT 2006

CHAPTER 3 - FUEL TAX CREDITS  

PART 3-3 - SPECIAL RULES  

Division 46 - Instalment taxpayers  

SECTION 46-1   WHAT THIS DIVISION IS ABOUT  

If you are a GST instalment taxpayer, you work out and claim your fuel tax credits for GST instalment quarters, instead of the annual tax period you use for the GST. However, you can choose not to give a return for the first 3 GST instalment quarters in a financial year (but if you have an increasing fuel tax adjustment, you must give a return for the last quarter in the year).




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