Commonwealth Numbered Acts Commonwealth Numbered ActsYou must give the Commissioner a return for each tax period (or fuel tax return period if you are not registered, nor required to be registered, for GST) by a specified time.
If your return includes a positive net fuel amount, you must pay the Commissioner that amount. If your return includes a negative net fuel amount, the Commissioner must pay you that amount.
Table of Sections
61‑5 Entitlement to a refund
61‑10 Requirement to pay a net fuel amount
61‑15 When you must give the Commissioner your return
61‑20 Fuel tax return periods