Tax Laws Amendment (2008 Measures No. 3) Act 2008 (91 of 2008)

Schedule 2 Collection and administration of indirect taxes

The amendment made by item 17 of this Schedule applies to amounts overpaid or not refunded:

(a) to which section 105-65 of the Taxation Administration Act 1953 (as amended by this Part) applies; and

(b) that are in respect of tax periods starting on or after 1 July 2008.