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 4 Transitional amendments
Taxation Administration Act 1953
237 Subsection 110-50(2) in Schedule 1 (cell at table item 61, column headed "Decision")
Repeal the cell, substitute:
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making a declaration that states: (a) the amount that is (and has been at all times) a *net amount for a *tax period that ended before 1 July 2012; or (b) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012 |