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

1   Section 105-50 in Schedule 1 (heading)

Repeal the heading, substitute:

105-50 Time limit on recovery by the Commissioner