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 3   Other amendments

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

92   Subsection 138-5(2) (paragraph (c) of the definition of applicable value )

Omit “GST”, substitute “*assessed GST”.