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
6 Section 105-55 in Schedule 1 (heading)
Repeal the heading, substitute:
105-55 Time limit on refunds etc. from the Commissioner