Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 5   Recovering overpaid refunds

Fuel Tax Act 2006

7   Application

The amendment made by item 6 applies in relation to amounts payable under subsection 61-5(1) of the Fuel Tax Act 2006 for tax periods, and fuel tax return periods, starting on or after the commencement of this Schedule.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).