Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_233
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 233
Character Range: 73859–74396

233  Before section 105‑5 in Schedule 1
Insert:

105‑3  Application of Subdivision
  This Subdivision applies to:
 (a) *tax periods, and *fuel tax return periods, starting before 1 July 2012; and
 (b) *indirect tax payable by you on an importation of goods, if:
 (i) the indirect tax does not relate to any tax periods; and
 (ii) the liability to pay the indirect tax arose before 1 July 2012.
Note: This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.