Fuel Tax Act 2006

S 61-17 repealed by No 2 of 2015, s 3 and Sch 2 item 23, effective 1 July 2015. S 61-17 formerly read:

SECTION 61-17 RETURNS TREATED AS BEING DULY MADE  
61-17
A return purporting to be made or signed by or on behalf of an entity is treated as having been duly made by the entity or with the entity ' s authority until the contrary is proved.

S 61-17 inserted by No 39 of 2012, s 3 and Sch 1 item 175, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.