Queensland Consolidated Acts

LIQUID FUEL SUPPLY ACT 1984 - SECT 61

61 Reporting fuel sold

(1) This section applies if section 35P commences on a day (the
"commencement day" ) that is not 1 July.

(2) Section 35P applies to a fuel seller as if—

(a) the period that starts on the commencement day and ends on the next 30 June were a financial year; and

(b) if the commencement day is not the first day of a calendar quarter—the period that starts on the commencement day and ends at the end of the quarter were a calendar quarter.