Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_41:p3
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 41 (pt 3/9)
Character Range: 49796–52389

(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 of sections
105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes
105‑55 Time limit on refunds and credits
105‑60 Reliance on Commissioner's interpretation of an indirect tax law (other than a fuel tax law)
105‑65 Restriction on refunds

105‑50  Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes
  Any unpaid *net amount, *net fuel amount or amount of *indirect tax (together with any relevant *general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless:
 (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or
 (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.

105‑55  Time limit on refunds and credits
 (1) You are not entitled to a refund or credit to which this subsection applies in respect of a *tax period or importation unless:
 (a) within 4 years after:
 (i) the end of the tax period; or
 (ii) the importation;
  as the case requires, you notify the Commissioner (in a *GST return or otherwise) that you are entitled to the refund or credit; or
 (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund or credit; or
 (c) in the case of a credit—the credit is taken into account in working out a *net amount or *net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b).
 (2) Subsection (1) applies to:
 (a) a refund under section 35‑5 of the *GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular *tax period; or
 (b) an *input tax credit or *fuel tax credit that is attributable to a particular tax period; or
 (c) a *wine tax credit the amount of which could have been included in a reduction of your *net amount for a tax period under section 21‑15 of the *Wine Tax Act; or
 (d) a refund of an amount of *indirect tax relating to an importation.

Fuel tax—non‑business taxpayers
 (3) If you are neither *registered for GST nor *required to be registered for GST, you are not entitled to a refund or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless:
 (a) within 4 years after:
 (i) the end