Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:1_16
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 1 cl 16
Character Range: 14084–14645

16  After subsection 105‑55(2) in Schedule 1
Insert:
 (2A) A request by you to the Commissioner to treat a document as a *tax invoice for the purposes of attributing a credit to a *tax period is taken to be a notification, for the purposes of paragraph (1)(a), of your entitlement to the credit if:
 (a) you made the request within the 4 year period referred to in that paragraph in relation to the credit; and
 (b) the Commissioner agrees to the request (whether or not within that period).

Part 2—Amendments relating to fuel tax credits

Fuel Tax Act 2006