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
Customs Act 1901
154 Subparagraph 71AAAL(3)(a)(iii)
Omit (as defined in the Wine Tax Act) is associated with the import of the goods - the wine tax, substitute is associated with the import of the goods - the assessed wine tax.