61-1
CurrentWhat this Division is about
Chapter 4Common rules
Part 4-1Net fuel amounts
Division 61Returns, refunds and payments
61-1 What this Division is about
You must give the Commissioner a return for each tax period (or fuel tax return period if you are not registered, nor required to be registered, for GST) by a specified time.
If the Commissioner assesses you as having a positive net fuel amount, you must pay the Commissioner that amount. If the Commissioner assesses you as having a negative net fuel amount, the Commissioner must pay you that amount.
Note:
For the assessment of the net fuel amount (including self‑assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
This Act’s bill:Explanatory memorandumSecond reading speech
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