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

Schedule 5   Recovering overpaid refunds

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

3   Application

The amendment made by item 2 applies in relation to amounts payable under subsection 35-5(1) of the A New Tax System (Goods and Services Tax) Act 1999 (as amended by this Schedule) for tax periods starting on or after the commencement of this Schedule.