Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 91, 2008
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Schedule(s).......................................................................................... 2
Schedule 1--Shareholder and unitholder rights 3
Income Tax Assessment Act 1997 3
Schedule 2--Collection and administration of indirect taxes 6
Part 1--Overpayments of indirect tax and refunds 6
Taxation Administration Act 1953 6
Part 2--Restriction on GST refunds 10
Taxation Administration Act 1953 10
Tax Laws Amendment (2008 Measures No. 3) Act 2008
No. 91, 2008
An Act to amend the law relating to taxation, and for related purposes
[Assented to 20 September 2008]
The Parliament of Australia enacts: