Document ID: chunk:federal_register_of_legislation:C2006C00453:clause:1_16
Version: federal_register_of_legislation:C2006C00453
Segment Type: clause
Provision Reference: sch 1 cl 16
Character Range: 9202–9682

16  Application of section 105‑55 in Schedule 1 to the Taxation Administration Act 1953
Section 105‑55 in Schedule 1 to the Taxation Administration Act 1953 does not apply to a refund under section 35‑5 of the GST Act in respect of a tax period to the extent that:
 (a) before the commencement of this item, GST on a taxable supply was attributable to that tax period; and
 (b) because of the amendments of the GST Act made by this Act, the supply is no longer a taxable supply.