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
8 Paragraphs 105-55(1)(a) and (b) in Schedule 1
Omit "or credit", substitute ", other payment or credit".