Division 105
CurrentGeneral rules for indirect taxes
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 105 General rules for indirect taxes
Table of Subdivisions
Guide to Division 105
105‑D General interest charge and penalties
105‑F Indirect tax refund schemes
105‑G Other administrative provisions
Guide to Division 105
This Act’s bill:Second reading speech
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