Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 1 Time limit on entitlements to input tax credits and fuel tax credits
Part 1 Amendments relating to input tax credits
A New Tax System (Goods and Services Tax) Act 1999
5 Section 37-1 (after table item 23)
Insert:
|
23A |
Providing additional consideration under gross-up clauses |
Division 133 |