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

Fuel Tax Act 2006

16   Section 110-5

Insert:

assessed net fuel amount , for a *tax period, or for a *fuel tax return period, means the *net fuel amount *assessed for the tax period or fuel tax return period.