FUEL TAX ACT 2006

CHAPTER 4 - COMMON RULES  

PART 4-1 - NET FUEL AMOUNTS  

Division 61 - Returns, refunds and payments  

SECTION 61-1   WHAT THIS DIVISION IS ABOUT  


You 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 .




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