Fuel Tax Act 2006
CHAPTER 3
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FUEL TAX CREDITS
PART 3-3
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SPECIAL RULES
Division 46
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Instalment taxpayers
SECTION 46-1
WHAT THIS DIVISION IS ABOUT
If you are a GST instalment taxpayer, you work out and claim your fuel tax credits for GST instalment quarters, instead of the annual tax period you use for the GST. However, you can choose not to give a return for the first 3 GST instalment quarters in a financial year (but if you have an increasing fuel tax adjustment, you must give a return for the last quarter in the year).
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