Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p1
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 1/9)
Character Range: 44609–47587

41  After Part 2‑10 in Schedule 1
Insert:

Chapter 3—Collection, recovery and administration of other taxes

Part 3‑10—Indirect taxes

Division 105—General rules for indirect taxes

Table of Subdivisions
 Guide to Division 105
105‑A Assessments
105‑B Review of indirect tax decisions
105‑C Limits on credits, refunds and recovering amounts
105‑D General interest charge and penalties
105‑E Evidence
105‑F Indirect tax refund schemes
105‑G Other administrative provisions

Guide to Division 105

105‑1  What this Division is about

      This Division contains rules relating to the administration of the indirect tax laws.
                  Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.
      The rules in this Division deal with the following:

                (a) how assessments are made or amended and their effect;
                (b) review of assessments;
                (c) limits on credits, refunds and recovering amounts;
                (d) the effect of relying on a ruling;
                (e) the effect of not passing on refunds of overpaid amounts;
                (f) charges and penalties;
                (g) the evidentiary effect of official indirect tax documents;
                (h) refunding indirect tax because of Australia's international obligations;
                (i) your address for service of documents and requirements for notifications.

Subdivision 105‑A—Assessments

Table of sections
105‑5 Commissioner may make assessment of indirect tax
105‑10 Request for assessment
105‑15 Indirect tax liabilities do not depend on assessment
105‑20 Commissioner must give notice of the assessment
105‑25 Amendment of assessment
105‑30 Later assessment prevails in case of inconsistency

105‑5  Commissioner may make assessment of indirect tax
 (1) The Commissioner may at any time make an assessment of:
 (a) your *net amount, or any part of your net amount, for a *tax period; or
 (b) your *net fuel amount, or any part of your net fuel amount, for a tax period or *fuel tax return period.
 (2) The Commissioner may at any time make an assessment of the amount of *indirect tax payable by you on an importation of goods.
 (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the *tax period, *fuel tax return period or importation concerned.
Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.

105‑10  Request for assessment
 (1) You may request the Commissioner in the *approved form to make an assessment of:
 (a) your *net amount for a *tax period; or
 (b) your *net fuel amount for a tax period or *fuel tax return period; or
 (c) an amount of *indirect tax payable by you on an importation of goods.
 (2) The Commissioner must comply with the request if it is made within:
 (a) 4 years after:
 (i) the end of the *tax period or *fuel tax return period; or
 (ii) the