Document ID: chunk:federal_register_of_legislation:C2008A00091:clause:2_10
Version: federal_register_of_legislation:C2008A00091
Segment Type: clause
Provision Reference: sch 2 cl 10
Character Range: 7375–7842

10  Paragraph 105‑55(2)(a) in Schedule 1
Repeal the paragraph, substitute:
 (a) a refund in relation to a *net amount or *net fuel amount in respect of a particular *tax period; or
 (aa) another payment that represents some or all of an amount:
 (i) that you paid as an amount of *indirect tax payable by you in respect of a particular tax period; and
 (ii) that exceeded the amount (if any) of such tax that you were liable to pay in respect of that tax period; or