Document ID: chunk:federal_register_of_legislation:C2012C00932:clause:1_53
Version: federal_register_of_legislation:C2012C00932
Segment Type: clause
Provision Reference: sch 1 cl 53
Character Range: 35269–36263

53  Time limit on recovery by the Commissioner
If:
 (a) because of the amendments made by this Schedule, you are liable to pay a net amount, net fuel amount or amount of indirect tax that you would not have been liable to pay if the amendments had not been made; and
 (b) the net amount, net fuel amount or amount of indirect tax corresponds to an amount paid to you as a refund, or applied under Division 3 of Part IIB of the Taxation Administration Act 1953:
 (i) on or after 12 December 2008 and before this Act received the Royal Assent; and
 (ii) in relation to the net amount, net fuel amount or amount of indirect tax;
that Act applies in relation to the net amount, net fuel amount or amount of indirect tax as if the reference in subsection 105‑50(1) in Schedule 1 to that Act to 4 years after the net amount, net fuel amount or amount of indirect tax became payable by you were a reference to 4 years after the payment of the refund or application of the amount under that Division.