Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
Schedule 1 Time limit on entitlements to input tax credits and fuel tax credits
Part 1 Amendments relating to input tax credits
Taxation Administration Act 1953
15 At the end of subsection 105-55(1) in Schedule 1
Add:
Note: Division 93 of the GST Act puts a time limit on your entitlement to an input tax credit. Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit.
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