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
A New Tax System (Goods and Services Tax) Act 1999
6 Section 37-1 (before table item 36)
Insert:
|
35C |
Time limit on entitlements to input tax credits |
Division 93 |
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