#### 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).

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Section 61‑7 When entitlement arises - Fuel Tax Act 2006 - 61‑7 When entitlement arises — Zoe