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Subdiv 105-A repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax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S 105-25 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax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 105-25 formerly read:

SECTION 105-25 AMENDMENT OF ASSESSMENT  
105-25
The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any *indirect tax law.

Note 1:

However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105-50 and 105-55.

Note 2:

An amendment under this section is a reviewable indirect tax decision: see Subdivision 105-B.

S 105-25 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.