SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 1 - Assessments

SECTION 103 (Repealed by 101 of 2006)   TAXPAYER'S LIABILITY NOT DEPENDENT ON ASSESSMENT  

103(1)  [Taxpayer's liability to tax]  

A taxpayer's liability to tax on an assessable dealing, and the due date for payment of that tax, are not dependent on, or in any way affected by, the making of an assessment in respect of that dealing.

103(2)  [Avoidance schemes]  

This section does not apply to an amount payable because of the cancellation of a tax benefit under section 93A.