Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_236
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 236
Character Range: 75106–75621

236  At the end of section 105‑55 in Schedule 1
Add:

Sunsetting provision
 (6) This section applies in relation to payments and refunds that:
 (a) relate to *tax periods, and *fuel tax return periods, that start before 1 July 2012; or
 (b) do not relate to any tax periods, or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012.
Note: This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.