Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p5
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 5/9)
Character Range: 54558–57083

an *indirect tax ruling applies to you, or whether a ruling has been altered:
 (a) a *private indirect tax ruling applies only to the entity to whom it was given; and
 (b) so far as a private indirect tax ruling conflicts with an earlier *public indirect tax ruling, the private indirect tax ruling prevails; and
 (c) so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and
 (d) an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.

105‑65  Restriction on refunds
 (1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:
 (a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply to any extent; and
 (b) the supply is not a taxable supply to that extent (for example, because it is *GST‑free); and
 (c) one of the following applies:
 (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;
 (ii) the recipient is *registered or *required to be registered.
Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.
 (2) This section applies to:
 (a) so much of any *net amount or amount of *indirect tax as you have overpaid; or
 (b) so much of any net amount that is payable to you under section 35‑5 of the *GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.
Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.

Subdivision 105‑D—General interest charge and penalties

Table of sections
105‑80 General interest charge
105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent

105‑80  General interest charge
 (1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount of the liability for each day in the period that:
 (a) started at the beginning of the day by which the liability was due to be paid; and
 (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
 (i) the