CHAPTER 4
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COMMON RULES
PART 4-1
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NET FUEL AMOUNTS
Division 61
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Returns, refunds and payments
Subdivision 61-A
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Returns, refunds and payments
SECTION 61-10
61-10
REQUIREMENT TO PAY AN ASSESSED NET FUEL AMOUNT
You must pay your *assessed net fuel amount for a *tax period to the Commissioner by the day on which you are required under section
46-5
or
61-15
to give to the Commissioner your return for the tax period, if your assessed net fuel amount is greater than zero.
History
S 61-10 substituted by No 39 of 2012, s 3 and Sch 1 item 173, 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.
S 61-10 formerly read:
SECTION 61-10 REQUIREMENT TO PAY AN ASSESSED NET FUEL AMOUNT
61-10
If your *net fuel amount for a *tax period or *fuel tax return period is greater than zero, you must pay that *amount to the Commissioner by the day on which you are required under section 46-5 or 61-15 to give the Commissioner your return.
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