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
13 Paragraph 105-55(3)(c) in Schedule 1
Repeal the paragraph, substitute:
(c) in the case of a fuel tax credit - the credit is taken into account in working out:
(i) a *net fuel amount that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(i); or
(ii) an amount of excess referred to in subsection 105-50(2) that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(ii).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
