S 165-50 substituted by No 39 of 2012, s 3 and Sch 1 item 122, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 165-50 formerly read:
165-50 GST or refund payable in accordance with declaration
A statement in a declaration under this Subdivision has effect according to its terms, for the purposes of
(about payments of GST) and
(about refunds), despite the provisions of this Act outside those Divisions and this Division.