Amendment to recovery provisions: reference to section 74A added in section 61(3) to extend GST recovery application. Amendment inserts a cross reference into section 61(3) of the Central Goods and Services Tax Act to add the words, figures and letter 'or section 74A' after the existing reference to 'section 73 or section 74', thereby extending subsection (3) to encompass consequences arising under the proposed new section 74A.