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

5   Section 37-1 (after table item 23)

Insert:

23A

Providing additional consideration under gross-up clauses

Division 133