Document ID: chunk:federal_register_of_legislation:C2005A00010:clause:1_15ia
Version: federal_register_of_legislation:C2005A00010
Segment Type: clause
Provision Reference: sch 1 cl 15IA
Character Range: 19157–19685

15IA  Application of section 36 of the Taxation Administration Act 1953

  Subsection 36(1) of 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 the refund arises because:
 (a) the GST on a taxable supply was attributable to that tax period and was payable by the supplier; and
 (b) the recipient of the supply becomes liable for the GST on the supply because of section 15C of this Act.

A New Tax System (Luxury Car Tax) Act 1999