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
162   Paragraph 162(1)(b)

Omit “GST payable on the taxable importation (as defined in the GST Act)”, substitute “assessed GST payable on the taxable importation”.