Division 61 - Returns, refunds and payments  

Subdivision 61-A - Returns, refunds and payments  


If your *assessed net fuel amount for a *tax period or *fuel tax return period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that *amount (expressed as a positive amount) to you.

Note 1:

See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.

Note 2:

Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.

However, if:

(a) the Commissioner amends the *assessment of your *net fuel amount for a *tax period or *fuel tax return period; and

(b) your *assessed net fuel amount before the amendment was less than zero; and

(c) the *amount that, because of the assessment, was:

(i) paid; or

(ii) applied under the Taxation Administration Act 1953 ;
exceeded the amount (including a nil amount) that would have been payable or applicable had your assessed net fuel amount always been the later assessed net fuel amount;

you must pay the excess to the Commissioner as if:

(d) the excess were an assessed net fuel amount for that period; and

(e) that assessed net fuel amount were an amount greater than zero and equal to the amount of the excess; and

(f) despite section 61-10 , that assessed net fuel amount became payable, and due for payment, by you at the time when the amount was paid or applied.


Treating the excess as if it were an assessed net fuel amount has the effect of applying the collection and recovery rules in Part 3-10 in Schedule 1 to the Taxation Administration Act 1953 , such as a liability to pay the general interest charge under section 105-80 in that Schedule.


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