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

Schedule 5   Recovering overpaid refunds

Taxation Administration Act 1953

8   Subsection 250-10(2) in Schedule 1 (after table item 10)

Insert:

12

excess refund of GST

35-5(2)

A New Tax System (Goods and Services Tax) Act 1999

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