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 2   Definitions

Income Tax Assessment Act 1997

18   Subsection 995-1(1)

Insert:

assessable amount has the meaning given by subsection 155-5(2) in Schedule 1 to the Taxation Administration Act 1953.