105‑15 Indirect tax liabilities do not d

105‑15 Indirect tax liabilities do not depend on assessment

(1) Your liability to pay *indirect tax or a *net fuel amount, and the time by which a *net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision. (2) The Commissioner’s obligation to pay: (a) a *net amount under section 35‑5 of the *GST Act; or (b) a *net fuel amount under section 61‑5 of the Fuel Tax Act 2006; and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.

Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.