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 61-20   FUEL TAX RETURN PERIODS  

61-20(1)    
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.

Note:

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 ).



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.