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
164 Paragraph 162A(2)(b)
Omit GST that may become payable on the taxable importation (as defined in the GST Act), substitute assessed GST that may become payable on the taxable importation.
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