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

16   Application

(1) The amendments made to section 105-50 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to an amount that:

(a) is:

(i) an unpaid net amount, net fuel amount or amount of indirect tax of a kind referred to in subsection 105-50(1) of Schedule 1 to that Act as amended by this Schedule; or

(ii) an amount of excess of a kind referred to in subsection 105-50(2) of Schedule 1 to that Act as amended by this Schedule; or

(iii) an amount of any relevant general interest charge under that Act that relates to an amount referred to in subparagraph (i) or (ii); and

(b) became payable by you before the commencement of this Schedule;

unless, before that commencement, the Commissioner notified you in writing that the amount was payable.

(2) The amendments made to section 105-55 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to a refund, other payment or credit:

(a) that is of a kind referred to in subsection 105-55(1) or (3) of Schedule 1 to that Act as amended by this Schedule; and

(b) to which you became entitled before the commencement of this Schedule;

unless, before that commencement, you notified the Commissioner in writing, or the Commissioner notified you in writing, that you were entitled to the refund, other payment or credit.

(3) To avoid doubt, this item does not prevent amendments made by this Schedule from applying to amounts that become payable, or entitlements that arise, on or after the commencement of this Schedule.