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

Taxation Administration Act 1953
194   Before subsection 14ZW(1A)


(1AAC) The person cannot lodge a taxation objection against a private indirect tax ruling (to which subsection (1AAB) does not apply) after the end of whichever of the following ends last:

(a) 60 days after the ruling was made;

(b) the period mentioned in paragraph 155-35(2)(a) in Schedule 1 in relation to the assessment of the assessable amount to which the ruling relates.