Document ID: chunk:federal_register_of_legislation:C2016C00974:clause:1_228
Version: federal_register_of_legislation:C2016C00974
Segment Type: clause
Provision Reference: sch 1 cl 228
Character Range: 72035–72582

228  Subsection 47‑10(2) (note)
Repeal the note, substitute:
Note 1: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 deals with the time limit within which the Commissioner can recover indirect tax amounts.
Note 2: Section 105‑50 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.
Note 3: This subsection will be repealed on 1 January 2017 (see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012).