FUEL TAX ACT 2006
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.
For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .
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 ).
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)
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).
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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