Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_232
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 232
Character Range: 73402–73859

232  After subsection 14ZW(1AAB)
Insert:
 (1AABA) Subsection (1AAB) applies in relation to:
 (a) a tax period starting before 1 July 2012; or
 (b) a payments or refund that:
 (i) does not relate to any tax period; and
 (ii) relates to a liability or entitlement that arose before 1 July 2012.
Note: Subsection (1AAB) and this subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.