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 61-15   WHEN YOU MUST GIVE THE COMMISSIONER YOUR RETURN  

61-15(1)    
If you are *registered for GST, or *required to be registered for GST, you must give the Commissioner your return for a *tax period on or before the day on which you are required to give the Commissioner your *GST return for the tax period.

Note 1:

For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .

Note 2:

If you lodge your GST return electronically, you must also electronically notify the Commissioner of your net fuel amount (see section 388-80 in Schedule 1 to the Taxation Administration Act 1953 ).

Note 3:

Instalment taxpayers may give their returns on a different day (see section 46-5).

61-15(2)    
If you are neither *registered for GST, nor *required to be registered for GST, you must give the Commissioner your return for a *fuel tax return period by the 21st day after the end of the fuel tax return period.

61-15(2A)    

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You must, if required by the Commissioner, whether before or after the end of a *tax period or *fuel tax return period, give to the Commissioner, within the time required, a return or a further or fuller return for the tax period or fuel tax return period or a specified period, whether or not you have given the Commissioner a return for the tax period or fuel tax return period under subsection (1) or (2).

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History

S 61-15(2A) inserted by No 39 of 2012, s 3 and Sch 1 item 174, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

61-15(3)    
You must give the Commissioner your return for a *tax period or a *fuel tax return period in the *approved form.

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