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
Taxation Administration Act 1953
262 Subsection 350-10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
|
2 |
a notice of assessment of an *assessable amount |
(a) the assessment was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment - the amounts and particulars of the assessment are correct. |