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 3 Other amendments
A New Tax System (Goods and Services Tax) Act 1999
33 Section 7-15 (before the left-aligned note)
Insert:
Note 1: For assessment of net amounts, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.
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