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
115 Section 165-40 (heading)
Repeal the heading, substitute:
165-40 Commissioner may make declaration for purpose of negating avoider’s GST benefits