Commonwealth Numbered Acts

FUEL TAX ACT 2006 (NO. 72, 2006) - SECT 61.15

             (1)  If you are * registered for GST, or * required to be registered for GST, you must give the Commissioner your return for a * tax period on or before the day on which you are required to give the Commissioner your * GST return for the tax period.

Note 1:       For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .

Note 2:       If you lodge your GST return electronically, you must also electronically notify the Commissioner of your net fuel amount (see section 388‑80 in Schedule 1 to the Taxation Administration Act 1953 ).

Note 3:       Instalment taxpayers may give their returns on a different day (see section 46‑5).

             (2)  If you are neither * registered for GST, nor * required to be registered for GST, you must give the Commissioner your return for a * fuel tax return period by the 21st day after the end of the fuel tax return period.

             (3)  You must give the Commissioner your return for a * tax period or a * fuel tax return period in the * approved form.