Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 1 Assessment of amounts under indirect tax laws
Part 2 Amendments commencing on 1 January 2017
A New Tax System (Goods and Services Tax) Act 1999
243 Paragraph 17-20(2A)(b)
Omit “if the earlier tax period started on or after 1 July 2012 - ”.