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Subdiv 105-A repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax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S 105-10 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax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 105-10 formerly read:

SECTION 105-10 REQUEST FOR ASSESSMENT  
105-10(1)
You may request the Commissioner in the *approved form to make an assessment of:

(a) your *net amount for a *tax period; or

(b) your *net fuel amount for a tax period or *fuel tax return period; or

(c) an amount of *indirect tax payable by you on an importation of goods.

105-10(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.

S 105-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.