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

Taxation Administration Act 1953

200   Section 105-1 in Schedule 1

Omit:

Note: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.

substitute:

Note 1: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.

Note 2: For assessment of assessable amounts under indirect tax laws, see Division 155.