s 46-1
In forceWhat this Division is about
Chapter 3Fuel tax credits
Part 3-3Special rules
Division 46Instalment taxpayers
46-1 What this Division is about
If you are a GST instalment taxpayer, you work out and claim your fuel tax credits for GST instalment quarters, instead of the annual tax period you use for the GST. However, you can choose not to give a return for the first 3 GST instalment quarters in a financial year (but if you have an increasing fuel tax adjustment, you must give a return for the last quarter in the year).
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