105‑1 What this Division is about105‑1 What this Division is about

105‑1 What this Division is about

This Division contains rules relating to the administration of the indirect tax laws.

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

The rules in this Division deal with the following:

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

(b) review of assessments;

(c) limits on credits, refunds and recovering amounts;

(d) the effect of relying on a ruling;

(e) the effect of not passing on refunds of overpaid amounts;

(f) charges and penalties;

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

(h) refunding indirect tax because of Australia’s international obligations;

(i) your address for service of documents and requirements for notifications.