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 3 Application of amendments
20 Application of amendments relating to fuel tax credits
The amendments made by Part 2 of this Schedule apply, and are taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
(a) returns given to the Commissioner under section 61-15 of the Fuel Tax Act 2006 on or after 1 July 2010; or
(b) amendments of such returns.
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