61-7
CurrentWhen entitlement arises
Chapter 4Common rules
Part 4-1Net fuel amounts
Division 61Returns, refunds and payments
Subdivision 61-AReturns, refunds and payments
61-7 When entitlement arises
Your entitlement to be paid an *amount under section 61‑5 arises when the Commissioner gives you notice of the *assessment of your *net fuel amount for the *tax period or *fuel tax return period.
Note:
In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your return (see section 155‑15 in Schedule 1 to the Taxation Administration Act 1953).
This Act’s bill:Explanatory memorandumSecond reading speech
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