Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 (133 of 2014)

Schedule 4 Fuel tax credits

The amendments made by items 1 and 3 apply in relation to:

(a) a tax period that starts on or after 1 July 2014; or

(b) a fuel tax return period, if the return for that period is lodged on or after 1 July 2014.