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
118   At the end of section 165-40


(2) The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.