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

16   After subsection 105-55(2) in Schedule 1

Insert:

(2A) A request by you to the Commissioner to treat a document as a *tax invoice for the purposes of attributing a credit to a *tax period is taken to be a notification, for the purposes of paragraph (1)(a), of your entitlement to the credit if:

(a) you made the request within the 4 year period referred to in that paragraph in relation to the credit; and

(b) the Commissioner agrees to the request (whether or not within that period).