s 60-1
In forceWhat this Division is about
Chapter 4Common rules
Part 4-1Net fuel amounts
Division 60Net fuel amounts
60-1 What this Division is about
Your net fuel amount reflects how much you or the Commissioner must pay. A positive net fuel amount reflects how much you must pay the Commissioner. A negative net fuel amount reflects how much the Commissioner must pay you.
Your net fuel amount is worked out for each tax period (or fuel tax return period if you are not registered, nor required to be registered, for GST).
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