Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Div 105 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Subdiv 105-A repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Subdiv 105-A inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

S 105-3 repealed by No 39 of 2012, s 3 and Sch 1 item 258, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-3 formerly read:

SECTION 105-3 APPLICATION OF SUBDIVISION  
105-3
This Subdivision applies to:

(a) *tax periods, and *fuel tax return periods, starting before 1 July 2012; and

(b) *indirect tax payable by you on an importation of goods, if:

(i) the indirect tax does not relate to any tax periods; and

(ii) the liability to pay the indirect tax arose before 1 July 2012.

Note:

This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012 .

S 105-3 inserted by No 39 of 2012, s 3 and Sch 1 item 233, effective 1 July 2012.