61‑1 What this Division is about61‑1 What this Division is about

#### 61‑1 What this Division is about You 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 the Commissioner assesses you as having a positive net fuel amount, you must pay the Commissioner that amount. If the Commissioner assesses you as having a negative net fuel amount, the Commissioner must pay you that amount. > Note: For the assessment of the net fuel amount (including self‑assessment), see Division 155 in Schedule 1 to the Taxation Administration Act 1953.