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
226 At the end of subsection 93-10(3)
Add:
Note 3: Section 105-55 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Note 4: This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
