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
199 At the end of subsection 14ZYB(1)
Add:
Note 1: Subsection 155-30(2) provides for objections against the Commissioner’s failure to make an assessment of an assessable amount.
Note 2: Subsection 359-50(3) provides for objections against the Commissioner’s failure to make a private ruling.
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