Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p11
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 11/13)
Character Range: 48731–51304

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.
 (2A) You must, if required by the Commissioner, whether before or after the end of a *tax period or *fuel tax return period, give to the Commissioner, within the time required, a return or a further or fuller return for the tax period or fuel tax return period or a specified period, whether or not you have given the Commissioner a return for the tax period or fuel tax return period under subsection (1) or (2).
 (3) You must give the Commissioner your return for a *tax period or a *fuel tax return period in the *approved form.

61‑20  Fuel tax return periods
 (1) If you are neither *registered for GST, nor *required to be registered for GST, your fuel tax return period is the period specified in the return.
 (2) However, you must end a *fuel tax return period within 90 days, or any longer period allowed by the Commissioner, after you become aware of an *increasing fuel tax adjustment under Division 44. If you do not do so, your fuel tax return period ends at the end of the 90 days, or the longer period allowed by the Commissioner.
Note: You must give your return to the Commissioner by the 21st day after the end of the fuel tax return period (see section 61‑15).

Part 4‑2—Attribution rules

Division 65—Attribution rules

Table of Subdivisions
 Guide to Division 65
65‑A Attribution rules

Guide to Division 65

65‑1  What this Division is about

      Fuel tax credits and fuel tax adjustments are attributed to tax periods (or fuel tax return periods).
      Generally, if you are a business taxpayer, your fuel tax credit for taxable fuel is attributed to the same period as your input tax credit for the fuel (to reduce compliance costs). If you are a non‑business taxpayer, your