Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (Cth)

Tax Laws Amendment (2009 GST Administration Measures) Act 2010

No. 20, 2010

An Act to amend legislation relating to indirect tax, and for related purposes

Contents 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 Income Tax Assessment Act 1997 Taxation Administration Act 1953 Part 2—Amendments relating to fuel tax credits Fuel Tax Act 2006 Taxation Administration Act 1953 Part 3—Application of amendments Schedule 2—Refund collection system A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 Taxation Administration Act 1953 Schedule 3—Agency provisions A New Tax System (Goods and Services Tax) Act 1999 Taxation Administration Act 1953 Schedule 4—Gambling activities by entities outside Australia A New Tax System (Goods and Services Tax) Act 1999 Schedule 5—Recovering overpaid refunds A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Luxury Car Tax) Act 1999 Fuel Tax Act 2006 Taxation Administration Act 1953 Schedule 6—Interaction of associate provisions A New Tax System (Goods and Services Tax) Act 1999

Tax Laws Amendment (2009 GST Administration Measures) Act 2010 No. 20, 2010

An Act to amend legislation relating to indirect tax, and for related purposes

[Assented to 24 March 2010]

The Parliament of Australia enacts:

1 Short title This Act may be cited as the Tax Laws Amendment (2009 GST Administration Measures) Act 2010.

2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.