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 61-7  

61-7   WHEN ENTITLEMENT ARISES  

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Your entitlement to be paid an *amount under section 61-5 arises when the Commissioner gives you notice of the *assessment of your *net fuel amount for the *tax period or *fuel tax return period.

Note:

In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your return (see section 155-15 in Schedule 1 to the Taxation Administration Act 1953 ).

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History

S 61-7 inserted 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.

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