Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

Schedule 2   Correcting errors in working out amounts under indirect tax laws

A New Tax System (Goods and Services Tax) Act 1999

2   Section 195-1

Insert:

period of review , for an *assessment, has the meaning given by section 155-35 in Schedule 1 to the Taxation Administration Act 1953.