Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_239
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 239
Character Range: 76390–76879

239  Application of amendments
(1) The amendments made by Divisions 1, 2 and 3 of 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 Divisions 1, 2 and 3 of 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.