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
Customs Act 1901
158 Subparagraph 71C(7)(a)(ii)
Omit “(as defined in the Luxury Car Tax Act) is associated with the import of the goods - the luxury car tax”, substitute “is associated with the import of the goods - the assessed luxury car tax”.
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