Fuel Tax Act 2006
If you are neither *registered for GST, nor *required to be registered for GST, your fuel tax return period is the period specified in the return.
61-20(2)
However, you must end a *fuel tax return period within 90 days, or any longer period allowed by the Commissioner, after you become aware of an *increasing fuel tax adjustment under Division 44 . If you do not do so, your fuel tax return period ends at the end of the 90 days, or the longer period allowed by the Commissioner.
Note:
You must give your return to the Commissioner by the 21st day after the end of the fuel tax return period (see section 61-15 ).
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