Tax Laws Amendment (2012 Measures No. 1) Act 2012 (71 of 2012)
Schedule 5 Miscellaneous amendments to the taxation laws
Taxation Administration Act 1953
17 Subsection 350-10(1) in Schedule 1 (table item 2)
Repeal the item, substitute:
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2 |
(a) a notice of assessment of an *assessable amount; or (b) a declaration under: (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006; |
(a) the assessment or declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration - the amounts and particulars of the assessment or declaration are correct. |
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