111. Amendment of section 159A (time limits for claiming a repayment of stamp duty) of Principal Act.

Section 159A of the Principal Act is amended in subsection (1) by substituting "the date the statement of liability was delivered to the Commissioners, the date the operator-instruction referred to in section 69 was made or the date the person achieves the standard within the meaning of section 81AA(11) (a)." for "the date the statement of liability was delivered to the Commissioners or the date the operator-instruction referred to in section 69 was made.".