Fuel Tax Act 2006
If you are neither *registered for GST, nor *required to be registered for GST, your fuel tax return period is the period specified in the return. 61-20(2)
However, you must end a *fuel tax return period within 90 days, or any longer period allowed by the Commissioner, after you become aware of an *increasing fuel tax adjustment under Division 44 . If you do not do so, your fuel tax return period ends at the end of the 90 days, or the longer period allowed by the Commissioner.
You must give your return to the Commissioner by the 21st day after the end of the fuel tax return period (see section 61-15 ).
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