Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 5   Recovering overpaid refunds

Fuel Tax Act 2006

7   Application

The amendment made by item 6 applies in relation to amounts payable under subsection 61-5(1) of the Fuel Tax Act 2006 for tax periods, and fuel tax return periods, starting on or after the commencement of this Schedule.