Taxation Administration Act 1953
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
(a) (Repealed by No 39 of 2012)
(b) (Repealed by No 39 of 2012)
(c) limits on credits, refunds and recovering amounts;
(d) (Repealed by
No 74 of 2010
(e) the effect of not passing on refunds of overpaid amounts;
(f) charges and penalties;
(g) (Repealed by No 39 of 2012)
(h) refunding indirect tax because of Australia
s international obligations;
(i) requirements for notifications.
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
PART 3-10 - INDIRECT TAXES
Division 105 - General rules for indirect taxes
Guide to Division 105 SECTION 105-1 WHAT THIS DIVISION IS ABOUT
This Division contains rules relating to the administration of the indirect tax laws.
For assessment of assessable amounts under indirect tax laws, see Division 155 .
The rules in this Division deal with the following: