Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)

Schedule 4   Minor amendments

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

6   Subsection 162-5(4)

Repeal the subsection.

Note: This item repeals a subsection made redundant by the repeal of section 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999 by the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006.