Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 1   GST and representatives of incapacitated entities

Part 4   Transitional provisions

53   Time limit on recovery by the Commissioner

If:

(a) because of the amendments made by this Schedule, you are liable to pay a net amount, net fuel amount or amount of indirect tax that you would not have been liable to pay if the amendments had not been made; and

(b) the net amount, net fuel amount or amount of indirect tax corresponds to an amount paid to you as a refund, or applied under Division 3 of Part IIB of the Taxation Administration Act 1953:

(i) on or after 12 December 2008 and before this Act received the Royal Assent; and

(ii) in relation to the net amount, net fuel amount or amount of indirect tax;

that Act applies in relation to the net amount, net fuel amount or amount of indirect tax as if the reference in subsection 105-50(1) in Schedule 1 to that Act to 4 years after the net amount, net fuel amount or amount of indirect tax became payable by you were a reference to 4 years after the payment of the refund or application of the amount under that Division.