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Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑10 Request for assessment105‑10 Request for assessment
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105‑10 Request for assessment
(1) You may request the Commissioner in the *approved form to make an assessment of: (a) your *net amount for a *tax period; or (b) your *net fuel amount for a tax period or *fuel tax return period; or (c) an amount of *indirect tax payable by you on an importation of goods. (2) The Commissioner must comply with the request if it is made within: (a) 4 years after: (i) the end of the *tax period or *fuel tax return period; or (ii) the importation; or (b) such further period as the Commissioner allows.