105‑50 Time limit on recovering unpaid n

105‑50 Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes

Any unpaid *net amount, *net fuel amount or amount of *indirect tax (together with any relevant *general interest charge under section 105‑80) ceases to be payable 4 years after it became payable by you unless: (a) within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or (b) the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.