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

A New Tax System (Goods and Services Tax) Act 1999

5   Section 195-1

Insert:

assessment has the meaning given by the *ITAA 1997.