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
122 Section 165-50
Repeal the section, substitute:
165-50 Declaration has effect according to its terms
For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.
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