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

Taxation Administration Act 1953

233   Before section 105-5 in Schedule 1

Insert:

105-3 Application of Subdivision

This Subdivision applies to:

(a) *tax periods, and *fuel tax return periods, starting before 1 July 2012; and

(b) *indirect tax payable by you on an importation of goods, if:

(i) the indirect tax does not relate to any tax periods; and

(ii) the liability to pay the indirect tax arose before 1 July 2012.

Note: This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.