Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 5
Recovering overpaid refunds
Taxation Administration Act 1953
8
Subsection 250-10(2) in Schedule 1 (after table item 10)
Insert:
12 |
excess refund of GST |
35-5(2) |
A New Tax System (Goods and Services Tax) Act 1999 |