TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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.

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:

  • (a) (Repealed by No 39 of 2012)
  • (b) (Repealed by No 39 of 2012)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  • (d) (Repealed by No 74 of 2010 )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  • (g) (Repealed by No 39 of 2012)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.



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