Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_264
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 264
Character Range: 80535–81075

264  Application of amendments
(1) The amendments made by this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2) The amendments made by this Part also apply in relation to payments and refunds that:
 (a) do not relate to any tax periods or fuel tax return periods; and
 (b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Part 3—Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012