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

Subdiv 112-E inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

S 112-50(1) amended by No 39 of 2012, s 3 and Sch 1 item 211, by repealing the note at the end, effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

The note formerly read:

Note:

You may object to a decision relating to you under section 105-5 or 105-25 involving an assessment of a net fuel amount: see Subdivision 105-B.

S 112-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 261, by repealing table item 1, 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. Table item 1 formerly read:

S 112-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 238, by substituting " making a declaration that states the amount that is (and has been at all times) the *net fuel amount for a *tax period, or *fuel tax return period, that ended before 1 July 2012 " for " making a declaration to negate a *fuel tax benefit " in cell at table item 1, column headed " Decision " , effective 1 July 2012.

S 112-50(2) amended by No 39 of 2012, s 3 and Sch 1 item 212, by substituting " subsection 75-40(1) " for " section 75-40 " in cell at table item 1, column headed " Provision of the Fuel Tax Act 2006 under which decision is made " , effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

S 112-50 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.