Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p6
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 6/9)
Character Range: 56892–59567

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 liability;
 (ii) general interest charge on any of the liability.
Note: The general interest charge is worked out under Division 1 of Part IIA.
 (2) This section applies to either of the following amounts that you are liable to pay:
 (a) a *net fuel amount;
 (b) an amount of *indirect tax.

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‑E—Evidence

Table of sections
105‑100 Production of assessment or declaration is conclusive evidence
105‑105 Certificate of amount payable is prima facie evidence
105‑110 Signed copies are evidence

105‑100  Production of assessment or declaration is conclusive evidence
  The production of:
 (a) a notice of assessment under this Part; or
 (b) a declaration under:
 (i) section 165‑40 or subsection 165‑45(3) of the *GST Act; or
 (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006;
is conclusive evidence:
 (c) that the assessment or declaration was properly made; and
 (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.

105‑105  Certificate of amount payable is prima facie evidence
  The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an *indirect tax law