Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_227
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 227
Character Range: 71346–72035

227  Subsection 47‑10(1) (note)
Repeal the note, substitute:
Note 1: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105‑55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax.
Note 2: Sections 105‑50 and 105‑55 in Schedule 1 to the Taxation Administration Act 1953 only apply in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 3: This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).