Fuel Tax (Consequential and Transitional Provisions) Act 2006 (73 of 2006)

Schedule 5   Administrative provisions

Part 1   Administrative provisions

Taxation Administration Act 1953

57   Application - sections 105-40, 110-50 and 111-50 in Schedule 1 to the Taxation Administration Act 1953

(1) Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 applies to:

(a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or

(b) a reviewable indirect tax decision (within the meaning of section 105-40 in that Schedule) made after the commencement of this item.

(2) Sections 110-50 and 111-50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.