Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑5 Commissioner may make assessment o105‑5 Commissioner may make assessment of indirect tax
Start here
Get a plain-English read of 105‑5 Commissioner may make assessment o
Turn the raw legal text into a practical explanation grounded in Fuel Tax (Consequential and Transitional Provisions) Act 2006.
105‑5 Commissioner may make assessment of indirect tax
(1) The Commissioner may at any time make an assessment of: (a) your *net amount, or any part of your net amount, for a *tax period; or (b) your *net fuel amount, or any part of your net fuel amount, for a tax period or *fuel tax return period. (2) The Commissioner may at any time make an assessment of the amount of *indirect tax payable by you on an importation of goods. (3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the *tax period, *fuel tax return period or importation concerned.
Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.