Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p2
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 2/9)
Character Range: 47379–50046

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 importation; or
 (b) such further period as the Commissioner allows.

105‑15  Indirect tax liabilities do not depend on assessment
 (1) Your liability to pay *indirect tax or a *net fuel amount, and the time by which a *net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.
 (2) The Commissioner's obligation to pay:
 (a) a *net amount under section 35‑5 of the *GST Act; or
 (b) a *net fuel amount under section 61‑5 of the Fuel Tax Act 2006;
and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.
Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.

105‑20  Commissioner must give notice of the assessment
 (1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
 (2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your *GST returns electronically.

105‑25  Amendment of assessment
  The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any *indirect tax law.
Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.
Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.

105‑30  Later assessment prevails in case of inconsistency
  If there is an inconsistency between assessments that relate to the same *tax period, *fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.

Subdivision 105‑B—Review of indirect tax decisions

Table of sections
105‑40 Reviewable indirect tax decisions

105‑40  Reviewable indirect tax decisions
 (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable indirect tax decision relating to you.
 (2) A decision under section 105‑5 or 105‑25 involving an assessment of a *net amount, a *net fuel amount or an amount of *indirect tax is a reviewable indirect tax decision.

Subdivision 105‑C—Limits on credits, refunds and recovering amounts

Table