Document ID: chunk:federal_register_of_legislation:C2021C00299:section:2:p10
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 2 (pt 10/13)
Character Range: 46361–48944

about how the Commissioner must pay you. Division 3 of Part IIB of that Act allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.
Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in paying the amount.
 (2) However, if:
 (a) the Commissioner amends the *assessment of your *net fuel amount for a *tax period or *fuel tax return period; and
 (b) your *assessed net fuel amount before the amendment was less than zero; and
 (c) the *amount that, because of the assessment, was:
 (i) paid; or
 (ii) applied under the Taxation Administration Act 1953;
  exceeded the amount (including a nil amount) that would have been payable or applicable had your assessed net fuel amount always been the later assessed net fuel amount;
you must pay the excess to the Commissioner as if:
 (d) the excess were an assessed net fuel amount for that period; and
 (e) that assessed net fuel amount were an amount greater than zero and equal to the amount of the excess; and
 (f) despite section 61‑10, that assessed net fuel amount became payable, and due for payment, by you at the time when the amount was paid or applied.
Note: Treating the excess as if it were an assessed net fuel amount has the effect of applying the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105‑80 in that Schedule.

61‑7  When entitlement arises
  Your entitlement to be paid an *amount under section 61‑5 arises when the Commissioner gives you notice of the *assessment of your *net fuel amount for the *tax period or *fuel tax return period.
Note: In certain circumstances, the Commissioner is treated as having given you notice of the assessment when you give to the Commissioner your return (see section 155‑15 in Schedule 1 to the Taxation Administration Act 1953).

61‑10  Requirement to pay an assessed net fuel amount
  You must pay your *assessed net fuel amount for a *tax period to the Commissioner by the day on which you are required under section 46‑5 or 61‑15 to give to the Commissioner your return for the tax period, if your assessed net fuel amount is greater than zero.

61‑15  When you must give the Commissioner your return
 (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