FUEL TAX ACT 2006

CHAPTER 4 - COMMON RULES  

PART 4-1 - NET FUEL AMOUNTS  

Division 60 - Net fuel amounts  

Subdivision 60-A - Net fuel amounts  

SECTION 60-10   DETERMINATIONS RELATING TO HOW TO WORK OUT NET FUEL AMOUNTS  

60-10(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.

60-10(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.

60-10(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.

60-10(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.

60-10(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.




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