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

10   Subsection 132-5(2) (paragraph (c) of the definition of adjusted input tax credit )

Omit "Division 129", substitute "Division 129 or 133".