Commonwealth Consolidated Acts Commonwealth Consolidated 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
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