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 2 Definitions
Income Tax Assessment Act 1997
25 Subsection 995-1(1)
Insert:
import declaration has the meaning given by the Customs Act 1901.
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