Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-1 - NET FUEL AMOUNTS  

Division 61 - Returns, refunds and payments  

Subdivision 61-A - Returns, refunds and payments  

SECTION 61-10  

61-10   REQUIREMENT TO PAY AN ASSESSED NET FUEL AMOUNT  

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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.

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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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