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 (Luxury Car Tax) Act 1999
7 Section 27-1
Insert:
assessment has the meaning given by the *ITAA 1997.