Indirect Tax Laws Amendment (Assessment) Act 2012 (39 of 2012)
Schedule 1 Assessment of amounts under indirect tax laws
Part 2 Amendments commencing on 1 January 2017
A New Tax System (Goods and Services Tax) Act 1999
242 Subsection 17-20(2)
Repeal the subsection, substitute:
(2) The matters must relate to correction of errors that were made in working out *net amounts for tax periods to which subsection (2A) applies.
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