Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 2 Refund collection system
Taxation Administration Act 1953
21 Subsection 250-10(2) in Schedule 1 (before table item 15)
Insert:
|
13 |
repayments of amounts paid under tourist refund scheme |
168-10 |
A New Tax System (Goods and Services Tax) Act 1999 |