A New Tax System (Goods and Services Tax Transition) Act 1999

Div 2 inserted by No 10 of 2005, s 3 and Sch 1 item 14, effective 22 February 2005.

S 15IA repealed by No 39 of 2012, s 3 and Sch 1 item 246, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 15IA formerly read:

15IA Application of section 105-55 in Schedule 1 to the Taxation Administration Act 1953  
15IA
Section 105-55 in Schedule 1 to the Taxation Administration Act 1953 does not apply to a refund under section 35-5 of the GST Act in respect of a tax period to the extent that the refund arises because:

(a) the GST on a taxable supply was attributable to that tax period and was payable by the supplier; and

(b) the recipient of the supply becomes liable for the GST on the supply because of section 15C of this Act.

S 15IA amended by No 73 of 2006, s 3 and Sch 5 item 138, by substituting " Section 105-55 in Schedule 1 to " for " Subsection 36(1) " , effective 1 July 2006.

S 15IA inserted by No 10 of 2005, s 3 and Sch 1 item 15, applicable to tax periods starting on or after 1 July 2000.