Part VIII ASSESSMENT AND DIRECT COLLECTION

1. 99Assessment
2. 100Appeals
3. 101Repayment of overpayments and recovery of underpayments
4. 102Provisions for direct collection–general
5. 103Direct collection involving assessment
6. 104Direct collection involving deductions working sheets
7. 105Recovery of tax from employee
8. 106Attribution of repayments
9. 107Adjustment of overpayments and underpayments
10. 108Definitions for the purposes of regulations 106 and 107