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.

S 105-1 amended by No 39 of 2012, s 3 and Sch 1 item 257, by repealing para (a) and (b), 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. Para (a) and (b) formerly read:

(a) how assessments are made or amended and their effect;

(b) review of assessments;

S 105-1 amended by No 70 of 2015, s 3 and Sch 6 item 52, by omitting " your address for service of documents and " before " requirements " from para (i), applicable on and after 1 July 2015.

S 105-1 amended by No 39 of 2012, s 3 and Sch 1 items 200 and 201, by substituting note 1 and 2 for note, and repealing para (g), effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

The note and para (g) formerly read:

Note:

Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.

(g) the evidentiary effect of official indirect tax documents;

S 105-1 amended by No 74 of 2010 , s 3 and Sch 2 item 22, by repealing para (d), effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) . Para (d) formerly read:

(d) the effect of relying on a ruling;

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