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
108 Section 162-110 (heading)
Repeal the heading, substitute:
162-110 When payments of assessed net amounts must be made - GST instalment payers