105-1
CurrentWhat this Division is about
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-10Indirect taxes
Division 105General rules for indirect taxes
105-1 What this Division is about
This Division contains rules relating to the administration of the indirect tax laws.
Note 1:
Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.
Note 2:
For assessment of assessable amounts under indirect tax laws, see Division 155.
The rules in this Division deal with the following:
(c)
limits on credits, refunds and recovering amounts;
(e)
the effect of not passing on refunds of overpaid amounts;
(f)
charges and penalties;
(h)
refunding indirect tax because of Australia’s international obligations;
(i)
requirements for notifications.
This Act’s bill:Second reading speech
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