Schedule 4 — Retention of tax refunds

Taxation Administration Act 1953

1  At the end of paragraph 8AAZLG(1)(b)

Add:

                     ; or (iii)  any provision of a taxation law (other than a provision mentioned in subparagraph (i) or (ii)).

2  Application

The amendments made by this Schedule apply to amounts that the Commissioner would have to refund, on or after the commencement of this Schedule, to an entity under section 8AAZLF of the Taxation Administration Act 1953 (if those amendments were disregarded).