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

Customs Act 1901

164   Paragraph 162A(2)(b)

Omit “GST that may become payable on the taxable importation (as defined in the GST Act)”, substitute “assessed GST that may become payable on the taxable importation”.