Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 61.20

  (1)   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.

  (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 a n * increasing f uel 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).

Table of Subdivisions

  Guide to Division   65

65 - A   Attribution rules