Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 1 Assessment of amounts under indirect tax laws
Part 1 Amendments commencing on 1 July 2012
Division 3 Other amendments
Customs Act 1901
160 Paragraph 71AAAL(7)(b)
Omit “unpaid GST, luxury car tax or wine tax”, substitute “unpaid assessed GST, assessed luxury car tax or assessed wine tax”.