Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 5/7)
Character Range: 946862–949518

you are liable to pay:
 (a) an *assessed net fuel amount;
 (b) an assessed amount of *indirect tax (including an *assessed net amount).

105‑85  Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
 (1) An Act that amends an *indirect tax law does not have the effect of making you liable to:
 (a) a penalty for an offence against an indirect tax law; or
 (b) *general interest charge under section 105‑80;
for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.
 (2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:
 (a) within a specified period ending before the postponed day; or
 (b) before a specified time happening before the postponed day;
the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.
 (3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.

Subdivision 105‑F—Indirect tax refund schemes

Table of sections
105‑120 Refund scheme—defence related international obligations
105‑125 Refund scheme—international obligations

105‑120  Refund scheme—defence related international obligations
 (1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if:
 (a) you are in a class of entities determined by the *Defence Minister; and
 (b) the acquisition is covered by a determination of the Defence Minister; and
 (c) the acquisition is made:
 (i) by or on behalf of a *visiting force that is; or
 (ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or
 (iii) by any other entity that is;
  covered by a determination of the Defence Minister; and
 (d) at the time of the acquisition, it was intended for:
 (i) the official use of the visiting force; or
 (ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or
 (iii) any other use;
  and that use is covered by a determination of the Defence Minister; and
 (e) you claim the amount in the *approved form.
 (2) The amount is payable:
 (a) in accordance with the conditions and limitations; and
 (b) within the period and manner;
determined