Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Div 105 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Subdiv 105-A repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Subdiv 105-A inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

S 105-5 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-5 formerly read:

SECTION 105-5 COMMISSIONER MAY MAKE ASSESSMENT OF INDIRECT TAX  
105-5(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.

105-5(2)
The Commissioner may at any time make an assessment of the amount of *indirect tax payable by you on an importation of goods.

105-5(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.

S105-5 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.