61‑5 Entitlement to a refund61‑5 Entitlement to a refund

#### 61‑5 Entitlement to a refund (1) If your \*assessed net fuel amount for a \*tax period or \*fuel tax return period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that \*amount (expressed as a positive amount) to you. > Note 1: See Division 3A of Part IIB of the Taxation Administration Act 1953 for the rules 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.