Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 4 Minor amendments
Fuel Tax Act 2006
16 Application of amendments
The amendments made by item 15 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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