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
163 Paragraph 162(1)(c)
Omit (as defined in the Luxury Car Tax Act) is associated with the import of those goods - the luxury car tax, substitute is associated with the import of those goods - the assessed luxury car tax.