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
160   Paragraph 71AAAL(7)(b)

Omit “unpaid GST, luxury car tax or wine tax”, substitute “unpaid assessed GST, assessed luxury car tax or assessed wine tax”.


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