Commonwealth Consolidated Acts

FUEL TAX ACT 2006 - SECT 61.7

    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 ).