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
Taxation Administration Act 1953
264 Application of amendments
(1) The amendments made by this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2) The amendments made by this Part also apply in relation to payments and refunds that:
(a) do not relate to any tax periods or fuel tax return periods; and
(b) relate to liabilities or entitlements that arose on or after 1 July 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).
