Tax Laws Amendment (2008 Measures No. 3) Act 2008 (91 of 2008)

Schedule 2   Collection and administration of indirect taxes

Part 1   Overpayments of indirect tax and refunds

Taxation Administration Act 1953

10   Paragraph 105-55(2)(a) in Schedule 1

Repeal the paragraph, substitute:

(a) a refund in relation to a *net amount or *net fuel amount in respect of a particular *tax period; or

(aa) another payment that represents some or all of an amount:

(i) that you paid as an amount of *indirect tax payable by you in respect of a particular tax period; and

(ii) that exceeded the amount (if any) of such tax that you were liable to pay in respect of that tax period; or