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

Taxation Administration Act 1953

193   After paragraph 14ZW(1)(be)

Insert:

(bf) if the taxation objection is made under subsection 155-30(2) in Schedule 1 to this Act - 60 days after the end of the period of 30 days mentioned in that subsection; or

(bg) if the taxation objection is made under Subdivision 155-C in Schedule 1 to this Act - the period mentioned in paragraph 155-35(2)(a) in that Schedule in relation to the assessment concerned; or