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Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 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
- 1 Section 11-99 (at the end of the table)
- 2 Section 17-99 (after table item 9B)
- 3 Paragraphs 19-70(2)(a) and 19-75(c)
- 4 Section 19-99 (after table item 2)
- 5 Section 37-1 (after table item 23)
- 6 Section 37-1 (before table item 36)
- 7 After Division 90
- 8 Section 129-80 (heading)
- 9 Section 129-80
- 10 Subsection 132-5(2) (paragraph (c) of the definition of adjusted input tax credit )
- 11 After Division 132
- 12 Section 195-1
- 13 Section 195-1 (after table item 6 of the definition of decreasing adjustment )
- Income Tax Assessment Act 1997
- 14 Subsection 995-1(1)
- Taxation Administration Act 1953
- 15 At the end of subsection 105-55(1) in Schedule 1
- 16 After subsection 105-55(2) in Schedule 1
- Part 2 Amendments relating to fuel tax credits
- Fuel Tax Act 2006
- 17 At the end of Part 3-3
- Taxation Administration Act 1953
- 18 At the end of subsection 105-55(3) in Schedule 1
- Part 3 Application of amendments
- 19 Application of amendments relating to input tax credits
- 20 Application of amendments relating to fuel tax credits
- Schedule 2 Refund collection system
- A New Tax System (Goods and Services Tax) Act 1999
- 1 After paragraph 38-185(3)(e)
- 2 At the end of subsection 38-185(3)
- 3 After paragraph 38-185(4)(e)
- 4 At the end of subsection 38-185(4)
- 5 Section 168-1
- 6 Before subsection 168-5(1)
- 7 After subsection 168-5(1)
- 8 Before subsection 168-5(2)
- 9 Subsection 168-5(2)
- 10 At the end of section 168-5
- 11 At the end of Division 168
- A New Tax System (Wine Equalisation Tax) Act 1999
- 12 Section 25-1
- 13 Before subsection 25-5(1)
- 14 After subsection 25-5(1)
- 15 Before subsection 25-5(2)
- 16 Before subsection 25-5(3)
- 17 Subsection 25-5(3)
- 18 At the end of Division 25
- Taxation Administration Act 1953
- 19 Subsection 8AAB(5) (after table item 1AA)
- 20 Subsection 8AAB(5) (before table item 1A)
- 21 Subsection 250-10(2) in Schedule 1 (before table item 15)
- 22 Subsection 250-10(2) in Schedule 1 (after table item 20)
- 23 Application
- Schedule 3 Agency provisions
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Division 153 (heading)
- 2 Section 153-1
- 3 Subsection 153-15(2) (note)
- 4 Subdivision 153-B (heading)
- 5 Section 153-50 (heading)
- 6 Section 153-50
- 7 Section 153-50
- 8 Paragraph 153-50(a)
- 9 Paragraphs 153-50(c), (d) and (e)
- 10 At the end of section 153-50
- 11 Subsection 153-55(1)
- 12 Subsection 153-55(2)
- 13 Paragraph 153-55(2)(a)
- 14 Paragraph 153-55(2)(b)
- 15 Subsection 153-55(2)
- 16 Subsection 153-55(3)
- 17 Paragraphs 153-55(3)(a) and (b)
- 18 Subsection 153-60(1)
- 19 Subsection 153-60(2)
- 20 Paragraph 153-60(2)(a)
- 21 Paragraph 153-60(2)(b)
- 22 Subsection 153-60(2)
- 23 Subsection 153-60(3)
- 24 Paragraphs 153-60(3)(a) and (b)
- 25 Subsection 153-65(1)
- 26 Subsection 153-65(2)
- 27 Paragraph 153-65(2)(a)
- 28 Paragraph 153-65(2)(b)
- 29 Subsections 188-24(1) and (2)
- Taxation Administration Act 1953
- 30 Subsection 382-5(5) in Schedule 1
- 31 Application
- Schedule 4 Gambling activities by entities outside Australia
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 126-10(3)
- 2 Application
- Schedule 5 Recovering overpaid refunds
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 35-5
- 2 At the end of section 35-5 (after the notes)
- 3 Application
- A New Tax System (Luxury Car Tax) Act 1999
- 4 At the end of Division 17
- 5 Application
- Fuel Tax Act 2006
- 6 At the end of section 61-5
- 7 Application
- Taxation Administration Act 1953
- 8 Subsection 250-10(2) in Schedule 1 (after table item 10)
- 9 Subsection 250-10(2) in Schedule 1 (after table item 15)
- 10 Subsection 250-10(2) in Schedule 1 (before table item 20)
- 11 Subsection 250-10(2) in Schedule 1 (table item 36)
- Schedule 6 Interaction of associate provisions
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 38-185(1) (after table item 2)
- 2 At the end of section 38-185
- 3 At the end of Subdivision 72-A
- 4 Application
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