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Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
- Front Matter
- 1 Short Title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Assessment of amounts under indirect tax laws
- Part 1 Amendments commencing on 1 July 2012
- Division 1 Main amendments
- Taxation Administration Act 1953
- 1 Before Part 4-15 in Schedule 1
- 2 At the end of Chapter 4 in Schedule 1
- Division 2 Definitions
- A New Tax System (Goods and Services Tax) Act 1999
- 3 Section 195-1
- 4 Section 195-1
- 5 Section 195-1
- A New Tax System (Luxury Car Tax) Act 1999
- 6 Section 27-1
- 7 Section 27-1
- A New Tax System (Wine Equalisation Tax) Act 1999
- 8 Section 33-1
- 9 Section 33-1
- Customs Act 1901
- 10 Subsection 4(1)
- 11 Subsection 4(1)
- 12 Subsection 4(1)
- 13 Subsection 4(1)
- 14 Subsection 4(1)
- 15 Subsection 4(1)
- Fuel Tax Act 2006
- 16 Section 110-5
- 17 Section 110-5
- Income Tax Assessment Act 1997
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1) (definition of assessment )
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- Taxation Administration Act 1953
- 29 Subsection 2(1)
- Division 3 Other amendments
- Administrative Decisions (Judicial Review) Act 1977
- 30 Paragraph (e) of Schedule 1
- A New Tax System (Goods and Services Tax) Act 1999
- 31 Section 2-30
- 32 Section 7-15
- 33 Section 7-15 (before the left-aligned note)
- 34 Section 7-15 (left-aligned note)
- 35 Section 17-1
- 36 After section 23-15
- 37 After subsection 25-10(1)
- 38 Section 27-1
- 39 Section 29-1 (note)
- 40 Subsection 29-10(4)
- 41 Subsection 29-10(4) (note)
- 42 Subsection 29-15(1)
- 43 Subsection 29-15(2)
- 44 Subsection 29-70(1B) (note)
- 45 Subsection 31-20(1)
- 46 After section 31-25
- 47 Section 33-1
- 48 Section 33-1 (before note 1)
- 49 Section 33-3 (heading)
- 50 Paragraph 33-3(a)
- 51 Section 33-3
- 52 Section 33-3 (table)
- 53 Section 33-5 (heading)
- 54 Subsection 33-5(1)
- 55 Subsection 33-5(1)
- 56 Subsection 33-5(2)
- 57 Section 33-10 (heading)
- 58 Subsection 33-10(1)
- 59 Subsection 33-10(1)
- 60 Subsection 33-10(2)
- 61 Section 33-15 (heading)
- 62 Subsection 33-15(1)
- 63 Paragraph 33-15(1)(b) (note)
- 64 Subsection 33-15(2)
- 65 Section 35-1
- 66 Subsection 35-5(1)
- 67 Subsection 35-5(2)
- 68 Section 35-10
- 69 Section 35-99 (note)
- 70 Subsection 51-55(1)
- 71 Paragraph 51-55(1)(a)
- 72 Section 51-60
- 73 Section 51-60
- 74 Subsection 54-60(1)
- 75 Paragraph 54-60(1)(a)
- 76 Section 54-65
- 77 Section 54-65
- 78 Subparagraph 60-15(1)(e)(i)
- 79 Paragraph 60-30(1)(a)
- 80 Subsection 78-90(1)
- 81 Sections 93-1 and 93-5
- 82 At the end of section 93-10
- 83 Section 93-15
- 84 Paragraph 93-15(a)
- 85 Subsection 105-20(1)
- 86 Section 114-15
- 87 Section 114-20
- 88 Section 117-15 (heading)
- 89 Paragraph 117-15(1)(a)
- 90 Subsection 117-15(1)
- 91 Subsection 133-5(1) (note)
- 92 Subsection 138-5(2) (paragraph (c) of the definition of applicable value )
- 93 Subsection 139-5(2) (paragraph (c) of the definition of applicable value )
- 94 Section 151-50 (heading)
- 95 Subsection 151-50(1)
- 96 Subsection 151-50(1)
- 97 Subsection 151-50(2)
- 98 Subsection 151-60(2)
- 99 Subsection 151-60(2)
- 100 Subsection 151-60(3)
- 101 Subsection 162-5(3)
- 102 Subsection 162-90(2)
- 103 Subsection 162-90(2)
- 104 Subsection 162-90(3)
- 105 Subsection 162-95(3)
- 106 Subsection 162-95(3)
- 107 Subsection 162-95(4)
- 108 Section 162-110 (heading)
- 109 Paragraph 162-110(1)(b)
- 110 Subsection 162-110(1)
- 111 Subsection 162-110(2)
- 112 Subsection 162-145(3)
- 113 Paragraph 162-190(b)
- 114 Paragraph 162-200(4)(b)
- 115 Section 165-40 (heading)
- 116 Section 165-40
- 117 Section 165-40 (note)
- 118 At the end of section 165-40
- 119 Paragraph 165-45(1)(a)
- 120 Subsection 165-45(3) (note)
- 121 Subsection 165-45(5) (note)
- 122 Section 165-50
- 123 Section 171-1
- 124 Subsection 171-5(1)
- 125 Subsection 171-5(1) (note)
- 126 Subsection 171-5(1A)
- 127 Subsection 171-5(1A) (note)
- 128 Subsection 171-5(2)
- 129 Section 195-1 (note at the end of the definition of creditable acquisition )
- A New Tax System (Luxury Car Tax) Act 1999
- 130 Subsection 2-10(1)
- 131 Section 2-25
- 132 Subdivision 13-B (heading)
- 133 Section 13-20 (heading)
- 134 Subsection 13-20(1)
- 135 Paragraph 13-20(1)(b) (note 1)
- 136 Paragraph 13-20(1)(b) (after note 1)
- 137 Paragraph 13-20(1)(b) (note 2)
- 138 Subsection 13-20(2)
- 139 Subsection 13-25(1)
- 140 Subsection 13-25(1) (note)
- 141 Subsection 13-25(1A)
- 142 Subsection 13-25(1A) (note)
- A New Tax System (Wine Equalisation Tax) Act 1999
- 143 Section 2-20
- 144 Section 2-33
- 145 Subsection 19-25(5)
- 146 Section 23-1
- 147 Subsection 23-5(1)
- 148 Paragraph 23-5(1)(b) (note 1)
- 149 Paragraph 23-5(1)(b) (after note 1)
- 150 Paragraph 23-5(1)(b) (note 2)
- 151 Subsection 23-5(2)
- Customs Act 1901
- 152 Subparagraph 71AAAL(3)(a)(i)
- 153 Subparagraph 71AAAL(3)(a)(ii)
- 154 Subparagraph 71AAAL(3)(a)(iii)
- 155 Paragraph 71AAAL(3)(b)
- 156 Paragraph 71C(4)(b)
- 157 Subparagraph 71C(7)(a)(i)
- 158 Subparagraph 71C(7)(a)(ii)
- 159 Subparagraph 71C(7)(a)(iii)
- 160 Paragraph 71AAAL(7)(b)
- 161 Subsection 105D(3) (note)
- 162 Paragraph 162(1)(b)
- 163 Paragraph 162(1)(c)
- 164 Paragraph 162A(2)(b)
- 165 Paragraph 162A(2)(c)
- Fuel Tax Act 2006
- 166 Section 44-1
- 167 Section 47-1
- 168 Section 47-5
- 169 At the end of section 47-10
- 170 Section 60-1
- 171 Section 61-1
- 172 At the end of section 61-1
- 173 Sections 61-5 and 61-10
- 174 After subsection 61-15(2)
- 175 After section 61-15
- 176 Subsection 65-5(4)
- 177 Paragraph 70-30(b)
- 178 Paragraph 70-30(d)
- 179 Section 75-1
- 180 Section 75-40 (heading)
- 181 Subsection 75-40(1) (note)
- 182 At the end of section 75-40
- 183 Paragraph 75-45(1)(a)
- 184 Subsections 75-45(3) and (5) (note)
- 185 Section 75-50
- Income Tax Assessment Act 1997
- 186 Subsection 27-15(3)
- 187 Subsection 27-15(3)
- Product Grants and Benefits Administration Act 2000
- 188 Subsection 15(2A)
- 189 Subsection 15(4) (definition of net fuel amount )
- Taxation Administration Act 1953
- 190 Subsection 8AAZLG(2)
- 191 Subsection 8AAZMA(1)
- 192 Section 14ZQ (definition of objection decision )
- 193 After paragraph 14ZW(1)(be)
- 194 Before subsection 14ZW(1A)
- 195 Paragraph 14ZW(1B)(b)
- 196 Subsection 14ZY(2)
- 197 Subsection 14ZYA(1)
- 198 Subsection 14ZYB(1)
- 199 At the end of subsection 14ZYB(1)
- 200 Section 105-1 in Schedule 1
- 201 Section 105-1 in Schedule 1
- 202 Subparagraph 105-65(2)(a)(i) in Schedule 1
- 203 Subparagraph 105-65(2)(a)(ii) in Schedule 1
- 204 Subparagraph 105-65(2)(b)(i) in Schedule 1
- 205 Subparagraph 105-65(2)(b)(ii) in Schedule 1
- 206 Paragraphs 105-80(2)(a) and (b) in Schedule 1
- 207 Subdivision 105-E in Schedule 1
- 208 Subsection 110-50(1) in Schedule 1 (note)
- 209 Subsection 110-50(2) in Schedule 1 (cell at table item 61, column headed "Provision of GST Act under which decision is made")
- 210 Subsection 111-50(1) in Schedule 1 (note)
- 211 Subsection 112-50(1) in Schedule 1 (note)
- 212 Subsection 112-50(2) in Schedule 1 (cell at table item 1, column headed "Provision of the Fuel Tax Act 2006 under which decision is made")
- 213 Chapter 4 in Schedule 1 (heading)
- 214 Subsection 250-10(2) in Schedule 1 (table item 5)
- 215 Subsection 250-10(2) in Schedule 1 (table item 10, column headed "Topic")
- 216 Subsection 250-10(2) in Schedule 1 (table items 12, 12A and 12B)
- 217 Subsection 250-10(2) in Schedule 1 (table item 15, column headed "Topic")
- 218 Subsection 250-10(2) in Schedule 1 (table item 20, column headed "Topic")
- 219 Subsection 250-10(2) in Schedule 1 (table item 36, column headed "Topic")
- 220 Subsection 250-10(2) in Schedule 1 (table item 36, column headed "Provision")
- 221 Paragraph 288-20(a) in Schedule 1
- 222 Paragraphs 357-55(i) and (j) in Schedule 1
- 223 Paragraph 382-5(1)(b) in Schedule 1
- Division 4 Transitional amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 224 At the end of subsection 93-10(1)
- 225 At the end of subsection 93-10(2)
- 226 At the end of subsection 93-10(3)
- Fuel Tax Act 2006
- 227 Subsection 47-10(1) (note)
- 228 Subsection 47-10(2) (note)
- 229 Subsection 47-10(3) (note)
- 230 At the end of subsection 47-10(3)
- Taxation Administration Act 1953
- 231 At the end of subsection 14ZW(1AAA)
- 232 After subsection 14ZW(1AAB)
- 233 Before section 105-5 in Schedule 1
- 234 At the end of section 105-40 in Schedule 1
- 235 At the end of section 105-50 in Schedule 1
- 236 At the end of section 105-55 in Schedule 1
- 237 Subsection 110-50(2) in Schedule 1 (cell at table item 61, column headed "Decision")
- 238 Subsection 112-50(2) in Schedule 1 (cell at table item 1, column headed "Decision")
- Division 5 Application of amendments and savings provision
- 239 Application of amendments
- 240 Application of amendments - declarations
- 241 Savings provision
- Part 2 Amendments commencing on 1 January 2017
- A New Tax System (Goods and Services Tax) Act 1999
- 242 Subsection 17-20(2)
- 243 Paragraph 17-20(2A)(b)
- 244 Section 93-1
- 245 Subsections 93-10(1), (2) and (3)
- A New Tax System (Goods and Services Tax Transition) Act 1999
- 246 Section 15IA
- Fuel Tax Act 2006
- 247 Section 47-1
- 248 Subsections 47-10(1), (2) and (3)
- 249 Subsection 47-10(4) (heading)
- 250 Subsection 47-10(4)
- 251 Subsection 60-10(2)
- 252 Paragraph 60-10(3)(b)
- 253 Paragraph 60-10(4)(b)
- Income Tax Assessment Act 1997
- 254 Subsection 995-1(1) (definition of reviewable indirect tax decision )
- Taxation Administration Act 1953
- 255 Subsections 14ZW(1AAA), (1AAB) and (1AABA)
- 256 Subsection 14ZW(1AAC)
- 257 Section 105-1 in Schedule 1
- 258 Subdivisions 105-A and 105-B in Schedule 1
- 259 Sections 105-50 and 105-55 in Schedule 1
- 260 Subsection 110-50(2) in Schedule 1 (table item 61)
- 261 Subsection 112-50(2) in Schedule 1 (table item 1)
- 262 Subsection 350-10(1) in Schedule 1 (table item 2)
- 263 Subsection 350-10(2) in Schedule 1
- 264 Application of amendments
- Part 3 Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012
- 265 Subsection 2(1) (table item 3, column 2)
- 266 Subsection 2(1) (table item 3, column 2)
- 267 Subsection 2(1) (table item 6, column 2)
- 268 Subsection 2(1) (table item 6, column 2)
- 269 Part 2 of Schedule 2
- 270 Effect of repeal
- 271 Item 90 of Schedule 3 (note)
- Schedule 2 Correcting errors in working out amounts under indirect tax laws
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 17-20(2)
- 2 Section 195-1
- Fuel Tax Act 2006
- 3 At the end of Subdivision 60-A
- 4 Section 110-5
- Schedule 3 Net amounts
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subsection 17-5(2)
- 2 Subsection 123-15(1)
- 3 Subsection 123-15(1)
- 4 After subsection 123-15(1)
- 5 Subsection 126-5(2)
- 6 Paragraph 162-105(a)
- 7 Section 195-1 (definition of net amount )
- A New Tax System (Luxury Car Tax) Act 1999
- 8 Section 13-5 (heading)
- 9 Section 13-5
- A New Tax System (Wine Equalisation Tax) Act 1999
- 10 Section 21-5 (heading)
- 11 Subsection 21-5(1)
- 12 Section 21-15 (heading)
- 13 Section 21-15
- Schedule 4 Minor amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Subparagraphs 38-185(3)(f)(ii) and (4)(f)(ii)
- 2 Section 48-1 (note)
- 3 Section 51-1 (note)
- 4 Section 149-15 (heading)
- 5 Section 149-15
- 6 Subsection 162-5(4)
- 7 Section 165-1
- 8 Paragraph 177-12(4)(c)
- 9 Section 195-1 (definition of local entry )
- 10 Section 195-1 (definition of tax period )
- 11 Section 195-1 (definition of wine tax )
- 12 Section 195-1
- 13 Section 195-1 (definition of wine tax law )
- Fuel Tax Act 2006
- 14 Subsection 43-10(7)
- 15 Paragraphs 47-10(1)(b) and (3)(b)
- 16 Application of amendments
- Income Tax Assessment Act 1997
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- Taxation Administration Act 1953
- 19 Subsection 250-10(2) in Schedule 1 (after table item 12)
- 20 Subsection 255-5(2) in Schedule 1
- 21 Paragraph 255-45(1)(b) in Schedule 1
- 22 Paragraph 355-30(2)(a) in Schedule 1
- 23 Paragraphs 355-55(1)(c) and 355-70(1)(c) in Schedule 1
- 24 Paragraph 357-100(b) in Schedule 1
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