Tax Laws Amendment (2008 Measures No. 3) Act 2008 (91 of 2008)
Schedule 2 Collection and administration of indirect taxes
Part 2 Restriction on GST refunds
Taxation Administration Act 1953
18 Application
The amendment made by item 17 of this Schedule applies to amounts overpaid or not refunded:
(a) to which section 105-65 of the Taxation Administration Act 1953 (as amended by this Part) applies; and
(b) that are in respect of tax periods starting on or after 1 July 2008.
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