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

33   Section 7-15 (before the left-aligned note)

Insert:

Note 1: For assessment of net amounts, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.