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 4 Transitional amendments
A New Tax System (Goods and Services Tax) Act 1999
225 At the end of subsection 93-10(2)
Add:
Note 3: Section 105-50 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods starting before 1 July 2012.
Note 4: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
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